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Amendment of section 10 of Act of 1990.
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23.—Section 10 of the Act of 1990 is amended—
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(a) in subsection (1), by the insertion after “reasonably able to give” of “; but where any such person claims a lien on books or documents produced by the person, the production shall be without prejudice to the lien”,
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(b) in subsection (2), by the insertion after “comply with the requirement” of “; but where any such person claims a lien on books or documents produced by the person, the production shall be without prejudice to the lien”,
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(c) by the substitution of the following for subsections (5) and (6):
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“(5) If an officer or agent of the company or other body corporate, or any such person as is mentioned in subsection (2), refuses or fails within a reasonable time to—
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(a) produce to the inspectors any book or document which it is his duty under this section so to produce,
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(b) attend before the inspectors when required so to do, or
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(c) answer a question put to him by the inspectors with respect to the affairs of the company or other body corporate as the case may be,
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the inspectors may certify the refusal or failure under their hand to the court, and the court may thereupon enquire into the case and, after hearing any witnesses who may be produced against or on behalf of the person alleged to have so refused or failed and any statement which may be offered in defence, make any order or direction it thinks fit.
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(6) Without prejudice to the generality of subsection (5), the court may, after a hearing under that subsection, direct—
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(a) the person concerned to attend or re-attend before the inspectors or produce particular books or documents or answer particular questions put to him by the inspectors, or
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(b) that the person concerned need not produce a particular book or document or answer a particular question put to him by the inspectors.”,
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and
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(d) in subsection (7), by the insertion after “auditors,” of “accountants, book-keepers or taxation advisors,”.
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