31. Section 46 of the principal Act is amended —
(a)
by inserting, immediately after subsection (5), the following subsection:
“(5A) The power under this section to require a person to produce a document includes the power —
(a)
if the document is produced, to require such person, or any person who is a present or past officer of his or is or was at any time employed by him, to provide an explanation of the document; or
(b)
if the document is not produced, to require such person to state, to the best of his knowledge and belief, where it is.”;
(b)
by inserting, immediately after subsection (6), the following subsection:
“(6A) If a person is charged with an offence under subsection (6) in respect of a requirement to produce any document or information under subsection (1), it shall be a defence for him to prove that —
(a)
the document was not in his possession or under his control;
(b)
it was not reasonably practicable for him to comply with the requirement; or
(c)
he had a reasonable excuse for failing to provide the information required.”; and
(c)
by inserting, immediately after subsection (7), the following subsection:
“(8) In this section, “document” includes any electronic record within the meaning of the Electronic Transactions Act (Cap. 88).”.