(1) The Director of Public Prosecutions may for the purposes of an investigation in relation to a criminal conduct apply to a judge in accordance with subsection (2) for an order for disclosure of information under section 55. (Amended by Act 4 of 2010)
(2) An application under subsection (1) shall be made ex parte and shall be in writing and be accompanied by an affidavit sworn on the information and belief of the Director of Public Prosecutions or a person specially designated by the Director of Public Prosecutions for that purpose deposing the following matters, namely—
(a) the criminal conduct under investigation; (Amended by Act 4 of 2010)
(b) the person in relation to whom the information or documents referred to in paragraph (c) are required;
(c) the type of information or book, record, writing, return or other document in the possession of the Comptroller of Inland Revenue to which access is sought or that is proposed to be examined or communicated; and
(d) the facts relied on to justify the belief, on reasonable grounds, that the person referred to in paragraph (b) has committed or benefited from the commission of an offence referred to in paragraph (c) are likely to be of substantial value, whether alone or together with other material, to the investigation for the purpose of which the application is made.