Section 56A — AKTA EKSAIS 1976

(a)

order any person who appears to be acquainted with the facts and circumstances of the case to attend before him for the purpose of being examined orally in relation to any matter which may, in his opinion, assist in the investigation into the offence; or

(b)

order any person to produce before him any book, document or any certified copy of it, or any other article which may, in his opinion, assist in the investigation into the offence.

(2)

Paragraph (1)(b) shall not apply to banker’s books.

(3)

A person to whom an order under paragraph (1)(a) has been given shall—

(a)

attend in accordance with terms of the order to be examined, and shall continue to attend from day to day where so directed until the examination is completed; and

(b)

during such examination, be bound to answer all questions relating to the case put to him and shall be legally bound to state the truth, whether or not such answer is made wholly or partly in answer to questions but he may refuse to answer any question the answer to which would have a tendency to expose him to a criminal charge or penalty of forfeiture.

(4)

A person to whom an order has been given under paragraph (1)(b) shall not conceal, destroy, alter, remove from

Malaysia, or deal with, expend, or dispose of, any book, document or article specified in the order, or alter or deface any entry in any such book or document, or cause such act to be done, or assist or conspire to do such act.

(5)

A person to whom an order is given under subsection (1) shall comply with such order and with the requirements of subsections (3)

and (4) notwithstanding any written law to the contrary.

(6)

A statement made by any person in the course of an investigation under this Act whether or not a caution has been

90 Laws of Malaysia ACT 176

administered to him under subsection 56B(3) shall be recorded in writing by the senior officer of excise examining him and the statement so recorded shall be read to and signed by the person, and where such person refuses to sign the record, the senior officer of excise shall endorse on it under his hand the fact of such refusal and the reason for it, if any, stated by the person examined.

(7)

The record of an examination made in the course of an investigation under this Act or any book, document or article produced under paragraph (1)(b) or otherwise in the course of an examination under paragraph (1)(a), shall, notwithstanding any written law to the contrary, be admissible in evidence in any proceedings under this Act in any court—

(a)

for an offence under this Act; or

(b)

for the forfeiture of property pursuant to section 66, 67

or 69, regardless whether such proceedings are against the person who was examined, or who produced the book, document or article, or against any other person.

Admissibility of statements in evidence