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(1) Where the required books are produced under section 24, the person to whom they are produced

(a) may take possession of them, make copies of diem, or take extracts from them;

(b) may require the other person or any person who was party to the compilation of the books to make a statement providing an explanation of any of die books;

(c) may retain possession of the books for as long as the Commission considers necessary to enable the books to be inspected and copies of or extracts from die books to be made or taken by or on behalf of the Commission; and

(d) shall permit the person who produced them, upon giving a reasonable notice and specification of the books, to have access m them.

(2) Where the books are not produced, the Commission or the authorized person may require die person who should have produced the books

(a) to state, to die best of the knowledge and belief of that person, where the books may be found;

(b) to identify the person who, to the best of the knowledge and belief of that person, last had custody of the books and where the identified person may be found; or

(c) to state the reasons why die books cannot be produced.