3For section 26 of the Lands Valuation (Scotland) Act 1854 (power of assessor of railways and canals to obtain information) there shall be substituted the following section—
“26Power of Assessor of Public Undertakings (Scotland) to obtain information.
(1)For the purpose of valuing any lands and heritages which he is obliged under any enactment to value, the Assessor of Public Undertakings (Scotland) may—
(a)require the undertaking occupying such lands and heritages to provide him with such information as he may need;
(b)require the attendance of any official of the undertaking for examination.
(2)Where any such undertaking or official thereof refuses or unreasonably delays to comply with a requirement under subsection (1) above, that undertaking shall not be entitled to appeal against or object to the Assessor's valuation in respect of which such refusal or delay occurred.”.