Section 42. Duty to produce information or documents

42. Every person whose rights, interests or obligations are required to be or have been entered in any record or register maintained under this Chapter shall be bound, on the requisition of any revenue officer engaged in compiling or revising such record or register, to furnish or produce for his inspection, within such time as may be specified, all such information or documents needed for the correct compilation or revision thereof as may be within his knowledge or in his possession or power.