Singapore legislation
Clause 166
Clause 166
Powers where books not produced
Where a person fails to produce particular books in compliance with a requirement made by the Authority under section 163, the Authority may require the person to state, to the best of his knowledge and belief —
(a)
the place where the books may be found; and
(b)
the person who last had possession, custody or control of the books and the place where that person may be found.