Income Tax Act, 1967.

Delivery of books and papers relating to tax.

539.—(1) A person who has in his custody or possession any books or papers relating to income tax or sur-tax shall, within one month next after notice in writing from the Revenue Commissioners requiring him to do so, deliver them to the person named in the notice, and if he fails to do so, shall, for every such offence, incur a penalty of £50.

(2) The receipt of the person named in the notice shall be a sufficient discharge to the person delivering the books or papers.