Section 44: Chairman's Power to obtain "information".

(1) Notwithstanding any written law or rule of law to the contrary, the Chairman of the Commission, if he has reasonable grounds to believe, arising from investigation carried out by an officer of the Commission, that any offence under this Act has been committed, may by written notice-
(a) require any person suspected of having committed such offence to furnish a statement in writing, on oath or affirmation and-
(i) identify every property, whether movable or immovable, whether within or outside Nigeria, belonging to him or in his possession, or in which he has any interest, whether legal or equitable, and specifying the date on which each of the properties so identified was acquired and the manner in which it was acquired, whether by way of any dealing, bequest, devise, inheritance, or any other manner;
(ii) identify every property sent out of Nigeria by him during such period as may be specified in the notice;
(iii) set out the estimated value and location of each of the properties identified under sub-paragraphs (i) and (ii), and if any of such properties cannot be located, the reason therefore;
(iv) state in respect of each of the properties identified under sub-paragraphs (i) and (ii) whether the property is held by him or by any other person on his behalf or whether it has diminished in value since its acquisition by him or and whether it has been commingled with other property which cannot be separated or divided without difficulty; set out all other information relating to his properties, business, travel or other activities as may be specified in the notice; and set out all his sources of income, including earnings and gifts or other assets for such period; and
(b) require any relative or associate of the person referred to in subsection (1) (a), or any other person whom the Chairman of the Commission has reasonable grounds to believe is able to assist in the investigation, to furnish a statement in writing on oath or affirmation and;
(i) identify every property, whether movable or immovable, whether within or outside Nigeria, belonging to him or in his possession, or in which such person has any interest, whether legal or equitable, and specifying the date on which each of the properties identified was acquired and the manner in which it was acquired, whether by way of any dealing, bequest, devise, inheritance, or any other manner;
(ii) identify every property sent out of Nigeria by him during such period as may be specified in the notice;
(iii) set out the estimated value and location of each of the properties identified under sub-paragraphs (i) and (ii) and if any of such properties cannot be located, the reason therefore;
(iv) state in respect of each of the properties identified under sub-paragraphs (i) and (ii) whether the property is held by him or by any other person on his behalf or whether it has been transferred, sold, or kept with any person or whether it has diminished in value since its acquisition by him or whether it has been commingled with other property which cannot be separated or divided without difficulty;
(v) set out all other information relating to each of the properties identified under sub-paragraphs (i) and (ii), and the business, travel or other activities of such person ; and
(vi) set out all the sources of income, earnings, gifts or other assets for such period; and
(c) require any officer of any bank or financial institutions, or any person who is in any manner or to any extent responsible for the management and control of the affairs of any bank or any financial institution to furnish copies of any or all accounts, documents and records relating to any person to whom a notice may be issued under paragraph (a) or (b).
(2) where the Chairman of the Commission has reasonable grounds to believe that any Public Officer who has been served with the written notice referred to in subsection (1) owns, possesses, controls or holds any interest in any property which is excessive, having regard to his present or past emoluments and all other relevant circumstances, the Chairman may by written direction require him to furnish a statement on oath or affirmation explaining how he was able to own, possess, control or hold such excess and if he fails to explain satisfactorily such excess, he shall be presumed to have used his office to corruptly enrich or gratify himself and Charged accordingly.
(3) Every person to whom a notice or direction is sent by the Chairman under this section shall state the truth and disclose all information which is within his knowledge, or which is available to him, or which is capable of being obtained by him.
(4) Where any person discloses any information or produces any accounts, documents or records, in response to a notice under sub-section (1), such person, his agent or employee, or any other person acting on his behalf or under his direction, shall not, by reason only of such disclosure or production, be liable to prosecution for any offence or civil claim under or by virtue of any law, contract, agreement or arrangement, or otherwise.
PROVIDED THAT sub-section (4) shall not bar, prevent or prohibit the institution of any prosecution for any offence provided by this section or for giving false evidence in relation to any statement on oath or affirmation furnished to the Chairman of the Commission pursuant to this section; or as provided for in section 27 (1) of this Act.