290. Order for production of documents by inland revenue official.

290.     Order for production of documents by inland revenue official.

On the application of the official receiver or the trustee of the bankrupt's estate, the court may1 order an inland revenue official2 to produce to the court:

  1.  

    (1)     any return, account or accounts submitted, whether before or after the commencement of the bankruptcy3, by the bankrupt to any inland revenue official;

  2.  

    (2)     any assessment or determination made, whether before or after the commencement of the bankruptcy, in relation to the bankrupt by any inland revenue official; or

  3.  

    (3)     any correspondence, whether before