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25 -
Inland Revenue Department) may not make such a disclosure to the Commissioner,
save (clause 17(5)) in relation only to the complainant.
Clause 18 gives witnesses the same protection as witnesses in a civil
action in the Supreme Court. Except on a trial for perjury committed while
giving evidence under the Ordinance, no evidence given in the course of any
investigation under the Ordinance is admissible in any court or other
proceedings.
Clause 19 allows the Attorney General to certify that the giving of
evidence might prejudice security, defence, international relations, the in-
vestigation of crime or might disclose the proceedings of Executive Council.
If he does so certify, the Commissioner shall not be given evidence on these
matters. Apart from this, the usual rule of law which allows privilege to be
claimed for evidence or documents will not apply to any investigation.
Clause 20 subjects the Commissioner and his staff to the Official
Secrets Acts, save in so far as the Commissioner may decide that disclosure
in a report is necessary to show the reasons for his conclusions. By clause
21, the Commissioner may, after investigation, act under clause 22, if he
considers that the decision complained of was wrong, contrary to law, unrea-
sonable, unjust or mistaken in law or fact, or that a discretionary power was
improperly exercised. Under clause 21, he may also refer any apparent breach
of duty or misconduct to the Colonial Secretary.
Under clause 22 the Commissioner reports his opinion to the Governor,
with his recommendations, if he considers that the decision should be further
considered, rectified, cancelled or varied, that any law or practice should
be altered or reconsidered or that reasons should have been given or some
other steps taken. A copy of the report is sent to the appropriate head of
department. The Colonial Secretary must, within a reasonable time, report
to the Legislative Council on what action has been taken on the report. Any
member of the Executive or Legislative Council who asks for a copy of the
report must be supplied with it. By clause 23, the complainant must be told
of the result of any investigation and of the Commissioner's recommendations.
The Governor and the head of department concerned are also to be informed,
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