Section 68
of Bintulu Port Authority Act 1981
Section 68
For the purposes of audit and examination of accounts under this Act, the Auditor General or an auditor authorized by the
Auditor General may by notice in writing—
(a)
require the production before him of all books, deeds, contracts, vouchers and all other documents and papers which he deems necessary;
(b)
require any person holding or accountable for any such books, deeds, contracts, vouchers, documents or papers to appear before him at any such audit and examination or adjournment thereof, and to make and sign a declaration with respect to the same.
(2)
Any person who fails to comply with any requirement made under subsection (1) or fails to produce any book of account to any person entitled to inspect the same shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding two hundred ringgit.