19. Evidence as to circumstance of claim to refund or renewal.
- The Collector may require any person claiming a refund or renewal under Chapter V of the Act or his duly authorised agent to make an oral deposition on oath or affirmation, or to file an affidavit, setting forth the circumstances under which the claim has arisen, and may also, if he thinks fit, call for the evidence of witnesses in support of the statement set forth in any such deposition or affidavit.
