40. Issue of summons.

 40. Issue of summons.

(1) A summons requiring a person –
 
(a) to appear before the Commissioner;
 
(b) to produce documents to the Commissioner; or
 
(c) to appear before the Commissioner and produce documents, shall be in Form DVAT-28.
 
 (2) The Commissioner shall serve summons under sub-rule (1) in the manner prescribed in rule 62.