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Information and assistance to be given by railway companies.
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6.—For the purposes of every valuation of a railway company's undertaking as a whole at a quinquennial revision such company shall do the following things, that is to say:—
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(a) furnish to the Commissioner particulars of the total revenue receipts and net receipts and expenditure of such company for the accounting years by reference to which the net annual value of such undertaking as a whole is to be estimated for the purposes of such valuation;
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(b) if so required by the Commissioner, furnish to him copies of the accounts of such company and such other particulars as he may reasonably require to enable him to perform his functions under this Act;
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(c) in the case of an undertaking carried on in Saorstát Eireann and Northern Ireland, if so required by the Commissioner, apportion the total revenue receipts and net receipts and expenditure for such accounting years as between the part of its undertaking carried on in Saorstát Eireann and the part carried on in Northern Ireland.
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