52.
(1) The Commissioner-General may, by notice given in writing to any person, require that person within the period specified in such notice to furnish any information which the Commissioner-General may require for the purpose of recovering any estate duty due from such person or any other person. |
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(2) The Commissioner-General may, by writing under his hand, delegate to any Assessor any of the powers or functions conferred on, or assigned to, the Commissioner-General |
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(3) Every Assessor to whom any power or function has been delegated under subsection (2) shall exercise or discharge that power or function, subject to the general or special directions of the Commissioner-General, |
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