Production of documents, record, accounts or other particulars in respect of land or building

Where the Board of Revenue, the Director, the Deputy Director, the Assistant Director, the Assessing Authority or an Appellate Authority or any other officer specially authorised by the Director in this behalf is of the opinion that it is necessary or expedient to do for carrying out the purposes of this Act, he may, by notice in writing, call upon the owner or the occupier of arty land or building, in respect of which the tax is likely to be assessed, or has been assessed, to produce before him any record, document, account or other necessary particulars in respect of such land or building on the date, time and place to be specified in the notice.