s 96 Witnesses may be summoned by Board
96.—(1) A Board may summon any person to attend before the Board at the time and place specified in the summons and then and there to give evidence and to produce books, documents or writings in the person’s custody or control which the person is required by the summons to produce. (2) A person served with a summons under subsection (1) who, without reasonable excuse, disobeys the summons shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 2 years or to both. (3) A person is not bound to produce any book, document or writing not specified or otherwise sufficiently described in the summons or which the person would not be bound to produce upon an order to produce documents in a court.[Act 25 of 2021 wef 01/04/2022]