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Powers of inspectors and auditors to obtain evidence, etc.
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86.—(1) An inspector holding a local inquiry pursuant to a direction of the Minister under this or any other Act or a local government auditor auditing the accounts of a local authority may take evidence on oath and for that purpose may administer oaths.
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(2) Subject to the provisions of the next following sub-section of this section, an inspector holding a local inquiry pursuant to a direction of the Minister under this or any other Act or a local government auditor auditing the accounts of a local authority may, by giving notice in that behalf in writing to any person, require such person to attend at such time and place as is specified in such notice to give evidence in relation to any matter in question at such inquiry or audit (as the case may be) or to produce any books, deeds, contracts, accounts, vouchers, maps, plans, or other documents in his possession custody or control which relate to any such matter.
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(3) The following provisions shall apply and have effect for the purposes of the immediately preceding sub-section of this section, that is to say:—
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(a) it shall not be necessary for a person to attend in compliance with a notice given under the said sub-section by an inspector or auditor at a place more than ten miles from such person's ordinary place of residence unless such sum as will cover the reasonable and necessary expenses of such attendance have been paid or tendered to such person;
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(b) a local authority whose accounts are being audited shall, at the request of the auditor, pay or tender to any person whose attendance the auditor requires under the said sub-section such sum as the auditor considers will cover the reasonable and necessary expenses of such attendance;
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(c) a local authority concerned in a local inquiry held or to be held by an inspector pursuant to a direction by the Minister under this or any other Act, shall, at the request of the inspector, pay or tender to any person whose attendance at such local inquiry such inspector requires under the said sub-section such sum as the inspector considers will cover the reasonable and necessary expenses of such attendance;
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(d) any person who in compliance with a notice under the said sub-section has attended at any place shall, save in so far as the reasonable and necessary expenses of such attendance have already been paid to him, be paid such expenses if such notice was given by an auditor, by the local authority whose accounts are being audited or, if such notice was given by an inspector for the purposes of a local inquiry, by such local authority concerned in such inquiry as such inspector shall direct, and such expenses, save as aforesaid, shall, in default of being so paid, be recoverable as a simple contract debt in any court of competent jurisdiction;
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(e) no person shall be required to produce the title of or any instrument relating to the title of land unless—
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(i) in the case of an inquiry, such land is the property of the local authority or of any of the local authorities concerned in such inquiry, or
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(ii) in the case of an audit, such land is the property of the local authority whose accounts are being audited;
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(f) subject to the provisions of the foregoing paragraph of this sub-section; every person to whom a notice has been given under this sub-section who refuses or wilfully neglects to attend in accordance with such notice or who wilfully alters, suppresses, conceals, or destroys any document to which such notice relates, or who, having so attended, refuses to give evidence or refuses or wilfully fails to produce any document to which such notice relates shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding twenty pounds.
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