(1) For the purpose of examination of the property statement filed under this Act, the tax officer shall have all the same rights as the court has in accordance with the prevailing law in relation to the person filing such statement, taking statements, hearing evidence and filing documents.

(2) When giving an order in accordance with sub-section (1), any taxpayer or his heirs may take other action in accordance with this Act by notifying the taxpayer, including the liability that may arise due to failure to provide the details or information requested by the tax officer.

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