Page:Organised Crime Act 2015.pdf/51

52 (3) In this section, "Comptroller" means—
 * (a) the Comptroller of Income Tax, or any Deputy Comptroller or Assistant Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act (Cap. 134); or
 * (b) the Comptroller of Goods and Services Tax, or any Deputy Comptroller or Assistant Comptroller of Goods and Services Tax appointed under section 4 of the Goods and Services Tax Act (Cap. 117A).

PART 8 DISCLOSURE AND TIPPING-OFF Non-disclosure of information and identity of informer

42.—(1) Except as provided in subsection (3)—
 * (a) no information provided by an informer for an offence punishable under this Act is to be admitted in evidence in any civil or criminal proceedings; and
 * (b) no witness in any civil or criminal proceedings is obliged—
 * (i) to disclose the name and address of any informer who has given information with respect to an offence punishable under this Act; or
 * (ii) to answer any question if the answer to that question would lead, or would tend to lead, to the discovery of the name or address of the informer.

(2) If any book, document or paper which is in evidence or liable to inspection in any civil or criminal proceedings contains any entry in which any informer is named or described or which may lead to the informer's discovery, the court must cause those entries to be concealed from view or to be obliterated so far as may be necessary to protect the informer from discovery.

(3) If—
 * (a) in any proceedings before a court for an offence punishable under this Act, the court, after full inquiry into the case, is satisfied that an informer wilfully made a material statement