Section 28: Powers to examine persons.

(1) An officer of the Commission investigating an offence under this Act may-
(a) order any person to attend before him for the purpose of being examined in relation to any matter which may, in his opinion, assist in the investigation of the offence;
(b) order any person to produce before him any book, document or any certified copy thereof, or any other article which may, in his opinion, assist in the investigation of the offence; or
(c) by written notice require any person to furnish a statement in writing made under oath or affirmation setting out therein all such information required under the notice, being information which, in such officer's opinion, would be of assistance in the investigation of the offence.
(2) Subsection (1) (b) shall not apply to banker's books save in accordance with the provisions of the Evidence Act.
(3) A person to whom an order under Subsection (1) (a) has been given shall-
(a) attend in accordance with the terms of the order to be examined, and shall continue to attend from day to day where so directed until the examination is completed; and
(b) during such examination dislose all information which is within his knowledge,
(4) A person to whom an order has been given under sub-section (1) (b) shall not conceal, destroy, remove from Nigeria, or mutilate, expend or dispose of any book, document, or article specified in the order or relevant to the investigation, or alter or deface any entry in such book or document, or cause such act to be done, or assist or conspire to do such act.
(5) A person to whom a written notice has been given under subsection (1) (c) shall, in his statement, furnish and disclose truthfully all information required under the notice which is within his knowledge, or which is available to him.
(6) A person to whom an order or a notice is given under subsection (1) shall comply with such order or notice and with subsections (3), (4) and (5).
(7) Where any person discloses any information or produces any book, document or article pursuant to subsections (1), (3) and (5), neither the first-mentioned person, nor any other person on whose behalf or direction or as whose agent or employee the first mentioned person may be acting, shall, on account of such disclosure or production, be liable to any prosecution, except a prosecution for an offence relating to the violation of section 1 or for any offence under or by virtue of any written law, or to any proceeding or claim by any person under or by virtue of any law or under or by virtue of any contract, agreement or arrangement, or otherwise.
(8) An officer of the Commission examining a person under section 26 of this Act, shall record in writing any statement made by the person and the statement so recorded shall be read over to the maker who on being satisfied that it is a true record of his statement shall sign same before a superior officer of the Commission; and where such person refuses to sign the record, the officer shall endorse thereon under his hand the fact of such refusal and the reasons therefore, if any, stated by the person examined; and any person who shall write for a person who is an illiterate shall also write on such document his own name and address as the writer of the document.
(9) The record of an examination under section 26, a written statement on oath or affirmation made pursuant to or any book, document or article produced under section 26, or otherwise in the course of an examination under section 27, or under a written statement on oath or affirmation made pursuant to sections 26 and 27 shall notwithstanding any written law or rule oflaw to the contrary, be admissible in evidence in any proceedings in any court-
(a) for an offence under this Act; or
(b) for the forfeiture of any property pursuant to section 46 or 47 notwithstanding that such proceedings are against the person who was examined, or who produced the book, document or article, or who made the written statement on oath or affirmation, or against any other person.
(10) Any person who contravenes this section shall be guilty of an offence punishable with a term of imprisonment not exceeding 3 months.