(!) The assessing authority may serve or cause to be serv~d on any person who, acc.Jrd~ng to the assessing authority, "is 1n possession of special knowledge 1n regard to the extent or other particulars re garding plantations hPld by an assessee, a notice requirmg him to furnish information regarding any such particulars as may be necessary for the purpose of assessment of tax under th1s Act, and thereupon such person shall be bound to furnish such particulars as are available w.1th him.
(2) If any person fails without reasonable'cause or excuse to furnish in due time any information called for under sub section (1) , he shall be punishable with fine wh1ch may extend to fifty rupees.
21 Power of inspectwn.- (1) The assessmg authority or any other officer authorised by the Government or by the assess ing authority in th1s behalf may, al any reasonable time, enter any plantation for the purpose of collectmg particulars relating thereto anci may require the holder of the plantation or any other person in charge of the plantation to produce for inspection an~' book, register or record kept therein and ask for any mformat10n relatmg to the plantation ; and the holder of the plantation or other person m charge shall be bound to afford facilities for such ;nsp~ction, and furnish such informa tion as IS available with him.
(2) Any person who obstructs the assessing authority or other officer authorised in the exercise of the powers conferred on him under sub~sect10n (1) or fails to produce any book, register or record when required to be produced or furnish the available mformation, shall be pumshab!e with impriSon ment of either descr1phon for a term which may extend to three months or with fine which may extend to five hundred rupees or with both.