Singapore legislation
Section 44
Section 44
Powers where books are produced or seized
(1)
This section applies where —
books are produced to the Authority under a requirement imposed under section 42;
under a warrant issued under section 43, the Authority or a person named in the warrant —
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 the Authority to receive them.
(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; and
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.
(4)
A person is not 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)
Subject to Part 8, while the books are in the possession of the Authority or, where applicable, a person mentioned in subsection (1)(b), the Authority or the person —
must permit another person to inspect at all reasonable times any of the books that the second‑mentioned person would be entitled (whether under any written law, rule of law or contract) 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, 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 the Authority to receive them.
(7)
If subsection (1)(a) or (b) applies, the Authority, 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 the person’s knowledge and belief, any matter about the compilation of any of the books or to which any of the books relate.