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The Tanks Improvement Act, 1939 (Bengal Act).

( ACT NO. XV OF 1939 )

Power to compel production of statements and documents
32. (1) Subject to rules made under this Act the Collector may, for the purposes of this Act, by notice, require any person to make and deliver to him a statement or to produce records or documents in his possession or control relating to any land or tank at a time and place specified in the notice.
(2) Every person required to make or deliver a statement or to produce any record or document under this section shall be deemed legally bound to do so within the meaning of sections 175 and 176 of the 1[Penal Code].

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