S.L. 123.2 Art. 21Inspection of records.

Every payer, when called upon to do so by the Commissioner, shall produce for inspection, at the payer’s premises or, when the Commissioner shall so require, at the Office of Inland Revenue, all wage sheets, lists and other documents and records whatsoever relating to the calculation or payment of emoluments paid by him, or the deduction of tax therefrom, or the accounting of any tax so deducted.