Section 360 CAMA 2020
Section 360 Companies and Allied Matters Act is about Production of documents and evidence to inspectors. It is under Chapter 13 (Protection of minority against illegal and oppressive conduct action by or against the company) of the Act.
(1) When an inspector is appointed under section 357 or 358, it isthe duty of both past and present officers and agents of the company, and allpast and present officers and agents of any other body corporate whose affairsare investigated under section 359, to—
(a) produce to the inspector all information, books and documents of or relating to the company or, as the case may be, the other body corporate,which are at their disposal, in their custody or power ;
(b) appear before the inspector when required to do so ; and
(c) give the inspector all assistance in connection with the investigation which he is reasonably able to give.
(2) If the inspector considers that a person other than an officer or agent of the company or other body corporate is or may be in possession of information concerning its affairs, he may require that person to produce to him such information, books or documents at his disposal, under his custody or power relating to the company or other body corporate, to appear before him and give him all assistance in connection with the investigation which he is reasonably able to give, and it is that person’s duty to comply with the requirement.
(3) An inspector may examine on oath the officers and agents of the company or other body corporate, and any such person as is mentioned in subsection (2) in relation to the affairs of the company or other body, and administer an oath accordingly.
(4) In this section, a reference to officers or to agents includes past and present officers or agents, as the case may be, and “agent” in relation to a company or other body corporate, includes its bankers and solicitors and persons employed by it as auditors, whether these persons are or are not officers of the company.
(5) An answer given by a person to a question put to him in exercise ofpowers conferred by this section (whether as it has effect in relation to aninvestigation under any of sections 357-359 as applied by any other section inthis Act) may be used in evidence against him.
(6) Where any officer or agent of the company, or any other person refuses to answer any question put to him by the inspector, or provide any information, books or documents at his disposal, under his custody or power with respect to the affairs of the company, or other body corporate, the inspector may apply to Court for contempt proceedings against the officer,agent or person.
