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produce and hand over to him or to some person appointed by
him in writing all books and documents relating to the subjectmatter
 of the complaint and all books and documents of any
kind whatsoever wherein any entry or memorandum appears in
any way relating to the subject-matter of the complaint.
2. Every person or foreign corporation, or trading or financial
corporation, required by the Comptroller-General as aforesaid to
produce to him or to some person appointed by him in writing
any books or documents shall forthwith produce and hand over
such books or documents accordingly.
Penalty: £ 100.— |
3. The Comptroller-General or any person appointed by him
in writing may inspect all books and documents produced in pursuance
 of this section and may make copies of or extracts from
those books or documents.

15d. The Comptroller-General may impound or retain any book
or document produced to him or to any person so appointed by
him in pursuance of the preceding section, but the person or
corporation otherwise entitled to such book or document shall in
lieu thereof be entitled to a copy certified as correct by the
Comptroller-General, and such certified copy shall be receivable
in all Courts as evidence and of equal validity with the original.
And until such certified copy is supplied the Comptroller-General
may at such times and places as he shall think proper permit
such person, or in the case of a corporation any person appointed
for the purpose by the corporation, to inspect and take extracts
from the books or documents so impounded or retained.

15e, No person shall disclose any information gained by him
in the exercise of the powers conferred by the last three preceding
 sections except—
a to the Attorney-General, or some person authorized by him;
b to the Comptroller-General;
c when giving evidence in any proceeding for an offence against
this Part of this Act.
Penalty: £ 50.—.