Singapore legislation
Section 7
Section 7
General power of Commissioner to institute inquiries
(1)
The Commissioner may from time to time institute inquiries with regard to charities or a particular charity or class of charities, either generally or for particular purposes, except that no such inquiry shall extend to any exempt charity.
(2)
The Commissioner may either conduct such an inquiry himself or appoint a person to conduct it and make a report to him.
(3)
Subject to this section for the purposes of any such inquiry the Commissioner or a person appointed by him to conduct the inquiry may by order require any person —
to furnish accounts and statements in writing with respect to any matter in question at the inquiry, being a matter on which that person has or can reasonably obtain information, or to return answers in writing to any questions or inquiries addressed to him on any such matter, and to verify any such accounts, statements or answers by statutory declaration; and
to attend at a specified time and place and give evidence or produce documents in his custody or control which relate to any matter in question at the inquiry,and any person who fails to comply with any requirement specified in the order shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.
(4)
For the purposes of any such inquiry, evidence may be taken on oath, and the person conducting the inquiry may for that purpose administer oaths, or may instead of administering an oath require the person examined to make and subscribe a declaration of the truth of the matters about which he is examined.
(5)
No person claiming to hold any property adversely to a charity, or freed or discharged from any charitable trust or charge, shall be required under this section to furnish any information or produce any document relating to that property or any trust or charge alleged to affect it.
(6)
Where the Commissioner proposes to take any action in consequence of an inquiry under this section, he may publish the report of the person conducting the inquiry, or such other statement of the results of the inquiry as he thinks fit, in any manner calculated in his opinion to bring it to the attention of persons who may wish to make representations to him about the action to be taken.
(7)
If any person wilfully alters, suppresses, conceals or destroys any document which he may be required to produce under this section, he shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both.