Tobacco Charges Assessment Act 1955 (REPEALED)

Part IV - Returns  

SECTION 15 (Repealed by 101 of 2006)   Commissioner to obtain information and evidence  

(1)    
For the purpose of inquiring into or ascertaining the liability of a person under this Act, the Commissioner may, by notice in writing, require a person:

(a) to furnish him with such information as he requires; or

(b) to attend and give evidence before him or before an officer authorized by him to receive the evidence;

and may require that person to produce all books, documents and other papers in his custody or under his control relevant to that purpose.

(2)    
Subject to subsection (3), the Commissioner may require the information or evidence to be furnished or given on oath, and either orally or in writing, and for that purpose he or the officer so authorized by him may administer an oath.

(3)    
Where a person required under this section to furnish information or give evidence on oath conscientiously objects to take an oath, he may make an affirmation instead of taking an oath.

(4)    
The regulations may prescribe scales of expenses to be allowed to persons required under this section to attend before the Commissioner or an officer.