Malaysia legislation
Section 103
Section 103
(a)
if the books are produced, the person to whom the books are produced—
(i)
may take possession of the books and make copies of, or take extracts from, them;
(ii)
may require the other person or any person who was a party to the compilation of the books, to make a statement providing an explanation of any of the books; and ition of, or any registered person;
an auditor conutures contracts f the registered e has reason to registered person the business of a rection to such Commissioner commissioner at ch books as are relating to—
erson in so far of trading in es contracts;
in commodity or publication occurring such on of, or any cises a power of books—
rson to whom e books and extracts from, erson or any the compila a statement f any of the
(iii)
may retain possession of the books for as long as the Commissioner may consider necessary; and
(b)
if the books are not produced, the Commissioner may require the other person—
(i)
to state, to the best of his knowledge and belief, where the books may be found; or
(ii)
to identify the person who, to the best of his knowledge and belief, last had custody of the books and to state, to the best of his knowledge and belief, where that last-mentioned person may be found.
(2)
A power conferred by this section to make a requirement of a person shall in the case of a body corporate, extend to a body corporate that is in the course of being wound up, or that has been dissolved, including any person who is or has been an officer or employee of such body corporate.