Singapore legislation
Section 100
Section 100
Powers where books not produced
Where a person fails to comply with a requirement imposed by the Authority under section 96 to produce any book, the Authority may require the person to state, to the best of his or her knowledge and belief —
(a)
the place where such book may be found; or
(b)
the person who last had possession, custody or control of such book and the place where that person may be found.[75