s 10 Furnishing of information
10.—(1) The Authority or any person authorised by the Authority in that behalf may by notice require any person to furnish to the Authority or the person so authorised, within such period as specified in the notice, all such documents or information relating to such matters as may be required by the Authority for the purposes of this Act and as are within the knowledge, in the custody or under the control of that person. (2) Any person who, on being required by notice under subsection (1) to furnish any document or information, fails to comply with any requirement of the notice shall be guilty of an offence. (3) A person who —(a) intentionally alters, suppresses or destroys any document which the person has been required by any notice under subsection (1) to furnish; or (b) in furnishing any estimate, return or other information required of the person under any notice under subsection (1), makes any statement which the person knows to be false in any material particular, shall be guilty of an offence.