47.—(1) Where the Board is of the opinion that any document, particulars or other information is or are necessary for the purpose of enabling it to determine an appeal, it shall serve on a party or on any person who has made submissions or observations to the Board in relation to the appeal a notice—

(a) requiring the party or person, within a period specified in the notice (being not less than F28[30] days beginning on the date of service of the notice) to submit to the Board such documents, particulars or other information as are specified in the notice, and

(b) stating that, if the documents, particulars or other information is or are not received by the Board before the expiration of the specified period, the Board will, after the expiration of that period and without further notice to the party or person, pursuant to section 48, determine the appeal.

(2) A person who refuses or fails to comply with a requirement under subsection (1)(a) shall be guilty of an offence.