Singapore legislation
Section 166
Section 166
Powers where books not produced
Where a person fails to comply with a requirement imposed by the Authority under section 163 to produce any book, the Authority may require the person to state, to the best of the person’s knowledge and belief —
(a)
the place where such book may be found; and
(b)
the person who last had possession, custody or control of such book and the place where that person may be found.