Section 7Part 0 —
Inquiries
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The Commissioner may hold such inquiries as he considers necessary or desirable to enable him to carry out his functions.
For the purposes of an inquiry under this section the Commissioner may by notice require any person —
(a) to attend to give evidence on any of the matters specified in the notice at the time, day and place so specified; and
(b) to produce all records in his possession or under his control which relate to any such matters.
to attend to give evidence on any of the matters specified in the notice at the time, day and place so specified; and
to produce all records in his possession or under his control which relate to any such matters.
For the purposes of an inquiry under this section —
(a) subject to paragraph (b), the Commissioner may take evidence on oath and for that purpose administer oaths, or instead of administering an oath, may require the person examined to make and subscribe a declaration of the truth of the matter respecting which he is examined; and
(b) no person shall be compelled to give any evidence which he could not be compelled to give in proceedings before the Grand Court.
subject to paragraph (b), the Commissioner may take evidence on oath and for that purpose administer oaths, or instead of administering an oath, may require the person examined to make and subscribe a declaration of the truth of the matter respecting which he is examined; and
no person shall be compelled to give any evidence which he could not be compelled to give in proceedings before the Grand Court.
The procedure at any such inquiry shall be determined by the Commissioner, but so that any person who has received a notice under subsection (2) requiring him to attend to give evidence, shall be entitled to representation by an attorney.
The costs, charges or expenses in relation to an inquiry under this section, incurred by the Commissioner or any other person, shall be borne and paid by such person and in such manner and proportion as the Commissioner shall direct.
For the purposes of this section and section 6 —
(a) “records” includes any document in whatever form it is held; and
(b) where any such records are held in or kept by means of a computer, the powers of the Commissioner to require the supply of information, production of records and attendance to give evidence shall include powers —
(i) to have access to, and inspect and check the operation of, any computer and associated apparatus or material which is or has been in use in connection with the records;
(ii) to require any person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material to afford to the Commissioner such assistance as he may reasonably require; and
(iii) to require the records to be produced or copied in any form which he may reasonably request.
“records” includes any document in whatever form it is held; and
where any such records are held in or kept by means of a computer, the powers of the Commissioner to require the supply of information, production of records and attendance to give evidence shall include powers —
to have access to, and inspect and check the operation of, any computer and associated apparatus or material which is or has been in use in connection with the records;
to require any person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material to afford to the Commissioner such assistance as he may reasonably require; and
to require the records to be produced or copied in any form which he may reasonably request.
Cross References
- Section 6 of Stamp Duty Law
purposes of this section and section 6