Section 113
Power of the Assistant Controller to require provision of information
(a)
has any information or any document that is relevant to the performance of the Assistant Controller’s powers and functions under this Act; or
(b)
is capable of giving any evidence which the Assistant
Controller has reason to believe is relevant to the performance of the Assistant Controller’s powers and functions under this Act.
(2)
Notwithstanding any provision of any other written law, the
Assistant Controller, by written notice, may direct any person—
(a)
to provide the Assistant Controller, within the period and in the manner and form specified in the notice, any information or document referred to in subsection (1);
(b)
to produce to the Assistant Controller, within the period and in the manner specified in the notice, any information or document referred to in subsection (1), whether in physical or electronic form;
(c)
to make copies of, or extracts from, any document referred to in subsection (1) and to produce copies or extracts of such documents to the Assistant Controller within the period and in the manner specified in the notice;
(d)
if the person is an individual, to appear before the Assistant
Controller at a time and place specified in the notice to give any information, either orally or in writing, and produce any document referred to in subsection (1), whether in physical or electronic form;
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(e)
if the person is a body corporate or a public body, to cause a relevant and competent officer of the body to appear before the Assistant Controller at a time and place specified in the notice to give any information, either orally or in writing, and produce any document referred to in subsection (1), whether in physical or electronic form;
(f)
if the person is a partnership, to cause an individual who is a partner in the partnership or an employee of the partnership to appear before the Assistant Controller at a time and place specified in the notice to give any information, either orally or in writing, and produce any document referred to in subsection (1), whether in physical or electronic form; or
(g)
to make a statement to the Assistant Controller providing an explanation on any information or document referred to in subsection (1) within the period and in the manner and form specified in the notice.
(3)
Where the Assistant Controller directs any person to produce any document under subsection (2) and the document is not in the custody of that person, that person shall—
(a)
state, to the best of his knowledge and belief, where the document may be found; and
(b)
identify, to the best of his knowledge and belief, the last person who had custody of the document and to state, to the best of his knowledge and belief, where that last-mentioned person may be found.
(4)
Any person directed to provide information under subsection (2)
or (3) shall ensure that the information provided is true, accurate and complete and such person shall provide an express representation to that effect, including a declaration that he is not aware of any other information which would make the information provided untrue or misleading.
(5)
Any person who refuses or does not comply with the direction made by the Assistant Controller under this section commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit.
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