32 Notice to taxable person

(1) The Service may, from time to time, give Notice in writing to any person as it may deem necessary requiring him to submit within a reasonable time such information or further Returns as the Service may require for the purpose of proper tax assessment.

(2) The Service may by Notice in writing, require any person to keep such Records, Books and Accounts in such Form and language as specified in such Notice and the person to whom such notice was issued shall keep such Records , Books or Accounts.