Section 22
SEC. 22. Section 59 of the Code shall read as follows: "SEC. 59. Examination of books of accounts and pertinent records of businessmen by provincial or city treasurer. — x x x Such examination shall be made during regular business hours, not oftener than once every year for each business establishment. XXX" x x x "For this purpose, the forms to be used by the provincial or city treasurer or his duly authorized deputy shall be prescribed by the Secretary of Finance."