(1) In any proceeding
for the breach of any Act relating to —
(a) duty
under the Duties Act 2008 ; or
(b) the
public revenues; or
(c) the
sale of intoxicating liquors,
or in any proceeding
brought by or on behalf of or against the Crown under or in pursuance of the
provisions of any such Act, the judge may require any person, except the
accused in proceedings under paragraph (c), to be examined as a witness.
(2) A person so
required to be examined as aforesaid shall not be excused from being so
examined, or from answering any question put to him touching any such breach
as aforesaid, on the ground that his evidence will tend to incriminate him.
(3) If any such person
refuses to be examined, or to answer any such question as aforesaid, he shall
be deemed to be a witness appearing under a subpoena and refusing without
lawful cause or excuse to be sworn or to give evidence.
(4) Every person
required to be examined under this section touching any such breach as
aforesaid, who on such examination makes to the best of his knowledge true and
faithful discovery of all matters whereon he is so examined touching such
breach and thereby gives evidence tending to incriminate himself shall, on
application, receive from the judge before whom he is examined a certificate
that he has made such true and faithful discovery.
(5) In subsections (1)
and (4), judge does not include a justice of the peace when constituting the
Magistrates Court or the Children’s Court, whether sitting alone or with
another justice of the peace.
[Section 12 amended: No. 15 of 1991 s. 23; No. 59
of 2004 s. 89; No. 12 of 2008 Sch. 1 cl. 8(1); No. 20 of 2013 s. 61.]