Valuation Act, 2001


Certain Ancillary Powers of Officers

Power to require information to be supplied.

45.—(1) An officer of the Commissioner may serve a notice on a person who is the owner or occupier of any property (whether relevant property or not) requiring him or her to supply, within a period specified in the notice (being a period of not less than 28 days beginning on the date of the service of the notice), and in a manner specified in the notice, to the officer such information as is specified in the notice, being information which is necessary for the purpose of the performance by that or any other officer of the Commissioner of his or her functions under this Act.

(2) A person who—

(a) fails to comply with a notice under subsection (1), or

(b) supplies information which is false in a material respect in purported compliance with such a notice, knowing it to be so false or being reckless as to whether it is so false,

shall be guilty of an offence.