55. Every person believed to be in possession to deliver statement of particulars of property as required by Controller.
- Every person accountable for estate duty, every company to which, in the opinion of the Controller, a transfer of property has been made by the deceased as mentioned in section 17, every person who is or was at any time an officer or auditor of such a company, and every person whom the Controller believes to have taken possession of or administered any part of the estate in respect of which duty is leviable on the death of the deceased, or of the income of any part of such estate shall, if required by the Controller, deliver to him and verify to the best of his knowledge, and belief, a statement of such particulars together with such accounts, documents, evidence or information as the controller may require relating to any property which he has reason to believe to from part of an estate in respect of which estate duty is leviable on the death of the deceased.
