Securities Transaction Tax: Assessing Officer may require documents, assess tax within two years, and require pass-through refunds. The Assessing Officer may require an assessee who filed a return or was served a notice to produce accounts, documents or other evidence and may serve further notices; after considering the materials the Assessing Officer shall assess the value of taxable securities transactions and determine tax payable or refundable, subject to a two-year limitation from the end of the relevant financial year, and any refunded amount received by an assessee must be passed on to the person from whom it was collected within the prescribed time.