SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART II - RETURNS  

REGULATION 11   DEPARTMENT TO OBTAIN INFORMATION AND EVIDENCE  

11(1)   [Notice in writing]  

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 the Act or these Regulations, and may require him to produce all books, documents and other papers whatsoever in his custody or under his control relating thereto.

11(2)   [How evidence to be taken]  

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.