Section 138(11)

Provisions Applicable to Oral Hearing Conducted by an Authorised Officer Under Section 138

1. The authorised officer conducting an oral hearing under section 138(11) for the purposes of an investigation may take evidence on oath, and the administration of such an oath by the authorised officer is hereby authorised.

2. The authorised officer may by notice in writing require a person to attend the oral hearing at such time and place as is specified in the notice to give evidence in respect of any matter in issue in the investigation or to produce any documents, records, statements or other information within his or her possession or control or within his or her procurement.

3. Subject to paragraph 4, a person referred to in paragraph 2 may be examined and cross-examined at the oral hearing.

4. A person referred to in paragraph 2 shall be entitled to the same immunities and privileges in respect of compliance with any requirement referred to in that paragraph as if the person were a witness before the High Court.

5. Where a person referred to in paragraph 2 does not comply or fully comply with a requirement referred to in that paragraph, the authorised officer may apply in a summary manner to the Circuit Court, on notice to that person, for an order requiring the person to comply or fully comply, as the case may be, with the requirement within a period to be specified by the Court, and the Court may make the order sought or such other order as it thinks fit or refuse to make any order.

6. The oral hearing shall be held otherwise than in public.