Section 21

For the purposes of obtaining full information in respect of any company’s petroleum operations, the Collector may give notice in writing to such company requiring it within the time limited by such notice, which time shall not be less than 30 days from the date of service of such notice, to complete and deliver to the Collector any return specified in such notice and in addition or alternatively requiring an authorised representative to attend personally before him and to produce for examination any books, documents, accounts and returns which the Collector may deem necessary.