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Special powers of investigation.
(Cap. 112.)
PART III.
POWERS OF INVESTIGATION.
13. (1) The Attorney General, if satisfied that there are reasonable grounds for suspecting that an offence under this Ordinance has been committed by any person, may, for the purposes of an investigation into such offence, authorize in writing any police officer of or above the rank of senior inspector or any Crown servant specified in such authorization—
(a) to investigate and inspect any share account, purchase account, club account, subscription account, investment account, trust account, mutual or trust fund account, expense account, bank account or other account of what- 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) Such a requirement as aforesaid 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 Inland Revenue Ordinance, comply with such requirement, and any such person