Section 43: Investigation of Share, account and property etc.

(1) Notwithstanding the provisions of any other written law or any rule of law, the Chairman of the Commission, shall upon a court order direct in writing, for the purpose of any investigation into an offence under this Act or any other law prohibiting corruption, and upon a court order authorise any officer of the Commission to exercise, in relation to any bank or financial institution specified in the authorisation, all the powers of investigation set out in subsection (2).
(2) An officer of the Commission authorised under subsection (1) may, in relation to the bank or financial institution in respect of which he is so authorised-
(a) inspect and take copies of any banker's book, bank accounts or any documents belonging to or in the possession, custody or control of the bank or financial institution including computer data, disks, diskettes, printouts and any other electronic medium by which information or data is stored;
(b) inspect and take copies of any share accounts, purchase account, expenses accounts or any other accounts of any person kept in the bank;
(c) inspect the contents of any safe deposit box in the bank; or
(d) request for any other information related to any documents, accounts or articles referred to in paragraphs (a), (b) and (c).
(3) Notwithstanding anything in subsection (2) an officer of the Commission authorised under subsection (1) may take possession of any books, documents, accounts, titles, securities or cash to which he has access under that subsection where in his opinion-
(a) the inspection, the copying or the taking of extracts from them, cannot reasonably be undertaken without taking possession of them;
(b) they may be interfered with or detroyed unless he takes possession of them; or
(c) they may be needed as evidence in any prosecution for an offence under this Act or any other written law.
(4) Any person who willfully fails or refuses to disclose any information or produce any account, document or article referred to in subsection (2) to any officer of the Commission authorised under subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding ten thousand naira or to imprisonment for a term not exceeding two years or to both.
(5) Any person who discloses any information or produces any account or document or article to an authorised officer of the Commission whether by himself or through any agent shall not, on account of such disclosure or production, be liable to any prosecution, except for an offence under section 41 (1) of this Act, or for any offence under or by virtue of any law, or to any proceeding or claim by any person under or by virtue of any law, contract, agreement or arrangement, or otherwise.