(1) An authorised officer may make an application to a judge for an order requiring a person, to do either or both of the following, namely -
(a) to deliver to the authorised officer, or to make available for inspection by the authorised officer, such books, records or other documents as are in the person's power, possession or procurement and as contain, or may (in the authorised officer's opinion formed on reasonable grounds) contain, information relevant to a liability in relation to the person,
(b) to furnish to the authorised officer such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such liability,
and which are specified in the application.
(2) Where the judge, to whom an application is made under subsection (1), is satisfied that there are reasonable grounds for the application being made, that judge may, subject to such conditions as he or she may consider pro
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