are in their custody or power and otherwise to give to the inspector all assistance in connection with the investigation which they are reasonably able to give. (2 ) The inspector may examine on oath the officers and agents of the company or other body corporate in relation to its business and may administer an oath accordingly. (3 ) If any officer or agent of the company or other body corporate refuses to produce to the inspector any book or document which it is his duty under this section so to produce, or refuses on any ground, other than that the answer may tend to incriminate him, to answer any question which is put to him by the inspector with respect to the affairs of the company or other body corporate, as the case may be, the inspector may certify the refusal under his hand to the court and the court may thereupon inquire into the case and, after hearing any witnesses who may be produced against or on behalf of the alleged offender and after hearing any statement which may be offered in defence, sentence the offender summarily to a fine not exceeding level five or to imprisonment for a period not exceeding six months or to both such fine and such imprisonment. (4 ) If an inspector thinks it necessary for the purpose of his investigation that a person whom he has no power to examine on oath should be so examined, he may apply to the court and the court may, if it sees fit, order that person to attend and be examined on oath before it on any matter relevant to the investigation and on any such examination— (a ) the inspector may take part therein either personally or represented by a legal practitioner; (b ) the court may put such questions to the person examined as the court thinks fit; (c) the person examined may at his own cost employ a legal practitioner, who shall be at liberty to put to him such questions as the court may deem just for the purpose of enabling him to explain or qualify any answers given by him: Provided that the court may allow the person examined such costs as in its discretion it may think fit and any costs so allowed shall be paid as part of the expense of the investigation. (5 ) Notes of any examination made in terms of this section shall be taken down in writing, shall be read over to or by, and signed by, the person examined and may thereafter be used in evidence against him. (6 ) In this section, any reference to officers or to agents shall include past as well as present officers or agents, as the case may be, and for the purpose of this section the expression “agents”, in relation to a company or other body corporate, shall include the bankers and legal practitioners representing the company or other body corporate and any persons employed by the company or other body corporate as auditors, whether those persons are or are not officers of the company or other body corporate. [Section as amended by Act No. 22 of 2001] 161 Inspector’s report (1 ) The inspector may, and if so directed by the Minister shall, make interim reports to the Minister and on the conclusion of the investigation shall make a final report to the Minister. (2 ) The Minister shall— (a ) send a copy of any report made by the inspector to the registered office of the company; and (b ) where the inspector is appointed under section one hundred and fifty-seven, furnish each applicant for the investigation, on request, with a copy of the report; and (c) where the inspector is appointed under section one hundred and fifty-eight in pursuance of an order of court, furnish a copy to the court; and may— (i) furnish a copy thereof, on request and on payment of the prescribed fee, to any person who is a member of the company or of any other body corporate dealt with in the report by virtue of section one hundred and fifty-nine or whose interests as a creditor of the company or of any such other body corporate as aforesaid appear to the Minister to be affected; (ii) cause the report to be printed and published. 162 Proceedings on inspector’s report (1 ) If, from any report made under section one hundred and sixty-one , it appears to the Minister that any person has, in relation to the company or any other body corporate whose affairs have been investigated by virtue of section one hundred and fifty-nine , been guilty of an offence for which he is criminally liable, the Minister shall refer the matter to the Attorney-General. (2 ) If, in the case of any body corporate liable to be wound up under this Act, it appears to the Minister from any such report as aforesaid that it is expedient so to do by reason of any such circumstances as are referred to in subparagraph (i) or (ii) of paragraph (b) of section one hundred and fifty-eight, the Minister may, unless the body corporate is already being wound up by the court, present a petition for it to be so wound up if the court thinks it just and equitable that it should be wound up or a petition for an order under section one hundred and ninety-six or both. (3 ) If, from any such report as aforesaid, it appears to the Minister that proceedings ought in the public interest to be brought by any body corporate dealt with by the report for the recovery of damages in respect of any