23Department to obtain information and evidence

23 Department to obtain information and evidence

(1) The Commissioner may, by notice in writing, require any person, whether a taxpayer or not: (a) to furnish him with such information as he requires; or (b) to attend and give evidence before him or before any officer authorized by him in that behalf; for the purpose of inquiring into or ascertaining his or any other person’s liability under any of the provisions of this Act, and may require him to produce all books, documents and other papers whatsoever in his custody or under his control relating thereto. (2) The Commissioner may require the information or evidence to be given on oath, and either verbally or in writing, and for that purpose he or the officer so authorized by him may administer an oath. (3) The regulations may prescribe scales of expenses to be allowed to persons required under this section to attend.