Acts 2017 479 (iii) furnish a statement in writing made under oath or on affirmation setting out all information which may be required under the notice. (b) Every order made under paragraph (a) shall be in writing and signed by the Commissioner or an authorised officer. (3) A person on whom an order under subsection (2) has been served shall – (a) comply with the order; (b) attend before the Commissioner in accordance with the terms of the order or on such other days as he may be directed to attend; and (c) answer questions and furnish all information, documents, records or statements, including certified copies thereof, as ordered. (4) (a) The Commissioner may take copies or extracts from any document produced under subsection (2) and may require the person producing it to give any necessary explanation relating to such document. (b) Where material to which an investigation relates consists of information stored in a computer, disc or cassette, or on microfilm, or preserved by any mechanical or electronic device, the request from the Commissioner may require the person named therein to produce or give access to it in a form in which it can be taken away and in which it is visible and legible. (5) Any person who, without lawful or reasonable excuse, fails to attend a hearing or to produce a document or other material when required to do so under subsection (4) shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50, 000 rupees and to imprisonment for a term not exceeding 2 years. (6) Subject to this section, the Commissioner shall regulate the handling of complaints, investigations and conduct of hearings in such manner as he may determine.