21. (1) If it appears to the Chief Controller of Insurance that any return furnished to him under the provisions of this Act is inaccurate or defective in any respect, he may-(a) require from the insurer such further information, certified if he so directs by an auditor or actuary, as he may consider necessary to correct or supplement such return;(b) call upon the insurer to submit for his examination at the principal place of business of the insurer in Bangladesh any book of account, register or other document or to supply any statement which he may specify in a notice served on the insurer for the purpose;(c) examine any officer of the insurer on oath in relation to the return;(d) decline to accept any such return unless the inaccuracy has been corrected or the deficiency has been supplied before the expiry of one month from the date on which the requisition asking for correction of the inaccuracy or supply of the deficiency was delivered to the insurer and if he declines to accept any such return, the insurer shall be deemed to have failed to comply with the provisions of section 15 or section 28 relating to the furnishing of returns. (2) [Omitted by section 11 of the Insurance (Amendment) Ordinance, 1970 (Ordinance No. XXV of 1970).]