38Powers where books not produced

#### 38 Powers where books not produced Where a person fails to produce particular books in compliance with a requirement made by another person under this Division, the other person may require the first‑mentioned person to state: (a) where the books may be found; and (b) who last had possession, custody or control of the books and where that person may be found. > Note: Failure to comply with a requirement made under this section is an offence (see section 63).