- soever kind or description, any safe-deposit box, and any banker’s books or company books, of or relating to any person named or otherwise identified in such authorization;
- (b) to require from any person the production of any accounts, books, documents, safe-deposit box or other article of or relating to any person named or otherwise identified in such authorization which may be required for the purpose of such investigation and the disclosure of all or any information relating thereto, and to take copies of such accounts and books or of any relevant entry therein.
(2) (a) Every authorization given under subsection (1) shall be deemed also to authorize the police officer or Crown servant specified therein to require from any person information as to whether or not at any bank, company or other place there is any account, book, document, safe-deposit box or other article liable to investigation, inspection or production under such authorization.
- (b) A requirement under paragraph (a) shall be made in writing and any statement therein as to the existence of the appropriate authorization under subsection (1) shall be accepted as true without further proof of the fact.
(3) Any person who, having been lawfully required under this section to disclose any information or to produce any accounts, books, documents, safe-deposit box or other article to a police officer or a Crown servant authorized under subsection (1), shall, notwithstanding the provisions of any other law to the contrary save only the provisions of section 4 of the (Cap 112.)Inland Revenue Ordinance, comply with such requirement, and any such person who fails or neglects, without reasonable excuse, so to do, and any person who obstructs any such police officer Crown servant in the execution of the authorization given under subsection (1), shall be guilty of an offence and shall be liable on conviction to a fine of twenty thousand dollars and to imprisonment for one year.
(4) Any person who falsely represents that an appropriate authorization has been given under subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine of twenty thousand dollars and to imprisonment for one year.
Power to obtain information.
14. (1) In the course of any investigation into, or proceedings relating to, an offence alleged or suspected to have been committed