§ 99 — Power to call for returns, books, etc.

99. For the purpose of obtaining full information in respect of any employer’s employees, the Commissioner may give written notice to such person requiring that person, within the time stated in the notice, to complete and deliver to the Commissioner any return specified in the notice and in addition or alternatively requiring that person to attend personally before the Commissioner or any inspecting officer specified in the notice and to produce for examination any books, documents, accounts and returns which the Commissioner may consider necessary.