Powers to
inspect books
and
documents
(1) Notwithstanding anything to the contrary in any provision or rule
of law, an officer of the rank of assessor or above authorized by the
Commissioner to inquire into the affairs of a person for any of the purposes of
this Act shall at all time have full and free access to all lands, buildings, and
places, and all books and documents, whether in the custody or control of a
public officer, or of a body corporate or of any other person whatever, for the
purpose of inspecting books and documents or for any other purpose he may
consider relevant to the inquiry, and may make extracts from or copies of those
books or documents.
(2) An officer acting under subsection (1) may require the owner or
Manager of a property or business, or a person employed in connection with that
property or business, or any other person, to give him all reasonable assistance
and to answer all proper questions relating to the inquiry, either orally or in
writing and for that purpose may require the owner or manager, or in the case of
a company an officer of the company, or any other person, to attend at the
premises with him.