Singapore legislation
Section 44
Section 44
Power to obtain information from Comptroller of Income Tax
(1)
In the course of any investigation or proceedings into or relating to an offence by any person under section 19 or 47, whenever committed, or a conspiracy to commit, or an attempt to commit, or an abetment of any such offence, the Public Prosecutor may, despite any other written law to the contrary, by written notice require the Comptroller —
to furnish, as specified in the notice, all information available to the Comptroller relating to the affairs of that person or of the spouse, son or daughter of that person; and
to produce or furnish, as specified in the notice, any document or a certified copy of any document relating to that person, spouse, son or daughter which is in the possession or under the control of the Comptroller.
(2)
The Comptroller to whom a notice is sent by the Public Prosecutor under subsection (1) is, despite any written law or any oath of secrecy to the contrary, legally bound to comply with the terms of that notice within the time specified in the notice.
(3)
In this section, “Comptroller” means the Comptroller of Income Tax, or any Deputy Comptroller or Assistant Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947.[25A