Section 13. Productions and inspection of accounts and documents.

The Board or any of its officers authorized by the Board may, subject to such conditions as may be prescribed by rules, require the owner or the occupier of any land or building to produce before the Board or such officer within such time as the Board or such officer may fix, any accounts, registers or documents or to furnish any information relating thereto as may be considered necessary for the purpose of audit of the assessment of the property done by the Commissioner of a Municipal Corporation or the Chief Officer of a Municipal Council, as the case may be.