Singapore legislation
Section 45
Section 45
Powers where books not produced
Where a person fails to comply with a requirement imposed by the Authority under section 42 to produce any book, the Authority may require the person to state, to the best of that person’s knowledge and belief —
(a)
the place where the book may be found; or
(b)
the person who last had possession, custody or control of the book and the place where that person may be found.