Singapore legislation
Section 99
Section 99
Powers where books are produced or seized
(1)
This section applies where —
books are produced to the Authority —
pursuant to a requirement of the Authority under section 96 or of an investigator or authorised person under section 97(5); or
during an entry into any premises by an investigator or authorised person under section 97;
under a warrant issued under section 98, the Authority or a person named therein —
takes possession of books; or
secures books against interference; or
under a previous application of subsection (6), books are delivered into the possession of the Authority or a person authorised by it.
(2)
If subsection (1)(a) applies, the Authority may take possession of any of the books.
(3)
The Authority or, where applicable, a person mentioned in subsection (1)(b) may —
inspect, and make copies of, or take extracts from, any of the books;
use, or permit the use of, any of the books for the purposes of any proceedings;
retain possession of any of the books for so long as is necessary —
for the purposes of exercising a power conferred by this section (other than subsection (5));
for a decision to be made on whether or not proceedings should be commenced under this Act in relation to such book; or
for such proceedings to be commenced and carried on; and
require any book which the Authority or person mentioned in subsection (1)(b) is satisfied relates to any matter relevant to an investigation under this Division, and which is stored in any electronic form, to be produced in a form which can be taken away and which is visible and legible.
(4)
No person is entitled, as against the Authority or, where applicable, a person mentioned in subsection (1)(b), to claim a lien on any of the books, but such a lien is not otherwise prejudiced.
(5)
While the books are in the possession of the Authority or, where applicable, the person mentioned in subsection (1)(b), the Authority or the person —
must permit another person to inspect at all reasonable times such of the books (if any) as the second‑mentioned person would be entitled to inspect if they were not in the possession of the Authority or the firstmentioned person; and
may permit any other person to inspect any of the books.
(6)
Unless subsection (1)(b)(ii) applies, an investigator or authorised person mentioned in subsection (1)(a) or a person mentioned in subsection (1)(b) may deliver any of the books into the possession of the Authority or of a person authorised by it to receive them.
(7)
Without affecting sections 97(5) and 98(2)(d), if subsection (1)(a) or (b) applies, the Authority, an investigator or authorised person mentioned in subsection (1)(a), a person mentioned in subsection (1)(b) or a person into whose possession the books are delivered under subsection (6), may require —
if subsection (1)(a) applies, a person who so produced any of the books; or
in any other case, a person who was a party to the compilation of any of the books,to explain, to the best of his or her knowledge and belief, any matter about the compilation of any of the books or to which any of the books relate.[74