Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner may make an inspection of any stable, garage or coach-house or any place wherein he may have reason to believe that a vehicle, boat or animal liable to a tax under this Act is kept. Notice to be given to Commissioner by a person who becomes owner or possessed of a vehicle or animal in respect of which liability arises, etc. Power to inspect stable, garage, etc., and summon persons liable to tax. [Act No. II of 1956] 211 (2) The Commissioner may if he has reasons to believe that any person has in his possession or under his control a vehicle, boat or animal liable to tax under this Act, by written summons require the attendance before him of such person or any servant of any such person and may examine such person or servant as to the number and description of vehicles, boats and animals owned by or in the possession or under the control of such person and every person so summoned shall be bound to attend before the Commissioner and to give true information to the best of his knowledge or belief as to the said matters.