173P. Powers where books not produced, information not provided or access to book or data not given

Where a person fails to comply with a requirement imposed by the Authority under section 173L to produce any book, provide any information or give access to any book or data, the Authority may require the person to state, to the best of his or her knowledge and belief —

the place where such book, or any computer in which such data is contained or to which such data is available, may be found;

the person who last had possession, custody or control of such book, or any computer in which such data is contained or to which such data is available, and the place where that person may be found; or

the person who possesses such information and the place where that person may be found.