(1) The assessor may, by notice given in or outside the State to a person, require the person to -

(a) appear before the assessor to give evidence (including evidence on oath),

(b) produce documents specified in the notice that are in the person's custody or control, or

(c) for the purposes of subparagraph (a) or (b), attend before the assessor from day to day unless excused from attendance or released from further attendance by the assessor.

(2) The assessor may administer oaths for the purposes of the evidence referred to in paragraph (1)(a).

(3) A witness at a hearing before the assessor has the same liabilities, privileges and immunities as a witness before the Court.

(4) Where a person (in this paragraph referred to as "person concerned") -

(a) fails to comply with a notice under paragraph (1),

(b) threatens or insults the assessor or any witness or person required to attend before the assessor,

(c) interrupts the proceedings of, or does not behave in an appropriate manner before, the assessor,