Power to compel attendance for giving evidence or to call for documents

(1) The assessing authority may require any person to file a return of his total gross income and to attend before him and to give evidence or produce documents in the manner prescribed for the purpose of determining such person's liability under this Act. (2) Such person shall be legally bound to attend and give evidence or to produce the document if in his possession or power, as the case may be, at the place and time specified in the notice, and whoever is required to produce a document may either attend to produce it or cause it to be produced.