Section 15A. Power of Revenue Officers to summon persons.

(1) A Revenue officer may summon any person whose attendance he considers necessary for the purpose of any business before him as a Revenue officer. (2) A person so summoned shall be bound to appear at the time and place mentioned in the summons in person or if the summons so allows, by his recognised agent or by a legal practitioner holding authority granted by the High Court to appear and act in Civil Courts. (3) The person attending in obedience to the summons shall be bound to state the truth upon any matter respecting which he is examined or makes statements and to produce such document and other things relating to any such matter as the Revenue officer may require.