The Commissioner may,
for the purposes of a special inquiry —
(a) by
notice in writing require the attendance of any person at a place and time
specified in the notice;
(b) by
notice in writing require any person to produce at a place and time specified
in the notice any document that is in the possession or under the control of
that person;
(c)
inspect any document produced and retain it for such reasonable period as the
Commissioner thinks fit, and make copies of it or any of its contents;
(d)
require any person to take an oath or make an affirmation and may administer
an oath or affirmation to any person; and
(e)
require any person to answer any question put to that person.