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Provided that in the case of a notice under this paragraph requiring the production of any account kept by a solicitor and relating to the affairs of any client or clients of his, production of a copy of all relevant entries therein respecting the particular matter upon which information iş sought shall be a sufficient compliance with the aforesaid requirement of the notice if the copy is certified by the solicitor as being a correct copy of all relevant entries in such account respecting the particular matter aforesaid:
(b) an assistant commissioner may give notice in writing to such person, or to such other person, requiring bio, at a time and place to be named by the assistant commissioner, to attend and be examined, and upon such examination to answer truthfully all questions put to him, respecting any such matter as aforesaid.
(4A) For the avoidance of doubt it is hereby de- clared that the powers conferred by subsection (4) include the power to require information from, and to require the attendance for the purpose of being examined of,-
(a) any person, or any employee of any person, who was a party to any particular land or property transaction;
(b) any person, or any employee of any person, who has acted for or is acting for any party to any particular land or property transaction;
(c) any person who either paid or received, directly or indirectly, any consideration, brokerage, com- mission or fee in respect of or in connexion with any particular fand or property transaction; and (d) any person, or any employee of any person, who was concerned in the passing of any considera- tion, brokerage, commission or fee, or in the clearing or collection of any cheque or other in- strument of exchange, respecting any particular land or property transaction,
as to any of the following matters, that is to say-
(i) the full names (including aliases) and addresses of any of the persons referred to in paragraphs (c) to (d) and any other information in his pos- session which may be helpful in identifying or locating any such persons;
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(i) any consideration, brokerage, commission or fee paid or received in respect of or in connexion with any such land or property transaction; and (iii) the terms and conditions of any such land or
property transaction;
and the existence in respect of any communication, whether oral or written, of privilege from disclosure shall not constitute any excuse for the non-disclosure of infor- mation as to any of the matters specified in paragraphs (i) to (iii) where disclosure thereof is required from any of the persons referred to in paragraphs (4) to (d), but except as aforesaid nothing in subsection (4) shall require dis- closure by counsel or solicitor of any privileged informa- tion or communication given or made to bim in that capacity.
(4B) (2) Any person who without reasonable excuse, the burden of proof whereof shall lie upon him. fails to comply with the requirements of a notice given to him under paragraph (a) of subsection (4) or fails to attend in answer to a notice issued under paragraph (b) of subsection (4) or having attended fails to answer any questions put to him, being questions which under that paragraph may be put to him, shall be liable to a penalty of two thousand dollars recoverable under sec- tion 75 as a civil debt due to the Crown;
Provided that-
(1) the Commissioner may compound any such penalty and may before judgment in proceedings therefor stay or compound such proceedings, or may refuse to accept payment of such penalty or any part thereof except under a judgment of the court to proceedings for the recovery thereof; (ii) the court before which any proceedings for such penalty are brought may, if it thinks fit, give judgment for a less amount.
(b) In addition to giving judgment for the penalty or any less amount as aforesaid, the court may order the person against whom the proceedings were brought to do, within a time specified in the order, the act which he has failed to do.".