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Power to issue precepts.
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422.—(1) Where notice of appeal has been given against an assessment, the Special Commissioners may, whenever it appears to them to be necessary for the purposes of this Act, issue a precept to the appellant ordering him to deliver to them, within the time limited by the precept, a schedule containing such particulars, for their information, as they may demand under the authority of this Act respecting—
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(a) the property of the appellant; or
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(b) the trade, profession or employment carried on or exercised by him; or
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(c) the amount of his profits or gains, distinguishing the particular amounts derived from each separate source; or
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(d) any deductions made in arriving at his profits or gains.
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(2) The Special Commissioners may issue further precepts whenever they consider it necessary for the purposes aforesaid, until complete particulars have been furnished to their satisfaction.
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(3) A precept may be issued by one Special Commissioner.
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(4) A person to whom a precept is issued shall deliver the schedule required, within the time limited.
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(5) Any inspector may, at all reasonable times, inspect and take copies of, or extracts from, any schedule.
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