27.—(1) If a person fails or refuses to comply with a request made by the assessors under section 26 the assessors may apply to the District Court for an order under subsection (2).

(2) On the hearing of an application under this section, the District Court may, if it thinks fit, make an order directing the person concerned to comply with the relevant request.

(3) A person who fails or refuses to comply with an order made under subsection (2) is guilty of an offence.

(4) The jurisdiction of the District Court under this section shall be exercised by the judge of the District Court for the time being assigned to the district court district in which the person against whom the order concerned is sought resides or carries on business.