Insolvency Act · s 191
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Open the official texts 191Obligations arising under section 190
For the purpose of an investigation by the Minister in consequence of a report made to him under section 190(4), any obligation imposed on a person by any provision of the Companies Act (Chapter 39) to produce documents or give information to, or otherwise to assist, inspectors appointed as mentioned in section 190(4) is to be regarded as an obligation similarly to assist the Minister in his investigation.
An answer given by a person to a question put to him in exercise of the powers conferred by section 190(4) may be used in evidence against him.
In criminal proceedings in which that person is charged with an offence to which this subsection applies —
no evidence relating to the answer may be adduced; and
no question relating to it may be asked, by or on behalf of the prosecution, unless evidence relating to it is adduced, or a question relating to it is asked, in the proceedings by or on behalf of that person.
Where criminal proceedings are instituted by the Public
Prosecutor or Minister, following any reference or report under section 190, it is the duty of the liquidator and every officer and agent of the company
Insolvency past and present (other than the defendant or defender) to give to the Public
Prosecutor or Minister, as the case may be, all assistance in connection with the prosecution which he is reasonably able to give.
If a person fails or neglects to give assistance in the manner required by subsection (4), the Court may, on the application of the Public
Prosecutor or Minister, as the case may be, direct the person to comply with that subsection; and if the application is made with respect to a liquidator, the
Court may (unless it appears that the failure or neglect to comply was due to the liquidator not having in his hands sufficient assets of the company to enable him to do so) direct that the costs shall be borne by the liquidator personally.