Income Tax Act, 1967.

Production of valuations to inspector.

40.—(1) Every person shall, at the request of any inspector, or other officer acting in the execution of this Act, produce to him any survey or valuation on which the rates for any rating area, or part thereof, are assessed or made, or any rate or assessment made under any Act relating to the county rate or the municipal rate, which is in his custody or possession and permit the inspector or other officer to inspect the same and to take copies thereof, or extracts therefrom, without any payment.

(2) Any such person who, on such request, refuses to produce any survey, valuation, rate, or assessment which is in his custody or possession, or to permit the inspection thereof, or the taking of such copies thereof or extracts therefrom as the inspector or other officer may think fit, shall, for every such refusal, forfeit the sum of £50.