18. Evidence as to circumstances of claim to refunds or renewal

The Collector may require any person claiming a refund or renewal under Chapter V of the Act, or his duly authenticated agent to make an oral deposition on oath or affirmation or to file an affidavit, setting forth the circumstances under which the claim has raised and may also, if he thinks fit, call for the evidence of witness in support of the statement set forth in any such deposition or affidavit.