Section 129

if the defendant is a natural person, require any person who is or was a partner, employee or agent of the defendant; or

if the defendant is a body corporate, require any person who is or was an officer, employee or agent of the defendant, to assist in the prosecution, and the person who is so required shall give all assistance in connection with the prosecution that person is reasonably able to give.

The Commissioner or such other authorized person shall not make such a requirement as is mentioned in subsection (1) of a person who, in the opinion of the Commissioner or such other authorized person, is or is likely to be a defendant in the proceedings or is or has been a duly qualified legal practitioner acting for such a person.

If a person to whom paragraph (a) or (b) of subsection (1) relates, fails to give assistance as required by that subsection, he is guilty of an offence and, without affecting any penalty to which he may be liable for the offence, the court may, on the application of the Commissioner or such other authorized person, order that person to comply with the requirement within such time, and in such manner, as the court orders.

In this section, "agent", in relation to the defendant, includes a banker of the defendant and a person engaged as an auditor by the defendant, whether that person is an employee or an officer of the defendant or not.