12
In forceFailure to take oath, produce documents or answer questions
12 Failure to take oath, produce documents or answer questions
A person, having appeared as a witness before the Controller or a
Deputy Controller or an officer authorized in writing by the
Controller, whether summoned so to appear or not, shall not refuse, without lawful excuse, to take an oath when required to do so, or to produce documents, books and papers, or to answer questions which he is lawfully required to answer.
Maximum penalty: 100 penalty units.
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