48. New sections 28a, 28b and 28c

The principal Act is amended by inserting after section 28

the following sections:

“Power to call for specific returns and production of books 28a.  For the purpose of obtaining full information for ascertaining whether or not a person is chargeable to tax or for determining his liability, the Director General may by notice under his hand require that or any other person—

to complete and deliver to the Director General within a time specified in the notice, not being less than thirty days from the date of service of the notice, any return specified in the notice;

to attend personally before the Director General and produce for examination all books, accounts, returns and other documents which the Director General thinks necessary;

to make a return in accordance with paragraph (a) and also to attend in accordance with paragraph (b); or

to provide in writing such information or particulars which the Director General thinks necessary.