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(1) For the purposes of any proceedings against a debtor or bankrupt under Part III (including a public examination of a bankrupt), the Court may, on the application of the Official Receiver or the bankruptcy trustee in respect of the bankrupt's estate, order the Kenya Revenue Authority to produce to the Court—(a) any return, account or financial statement submitted (whether before or after the commencement of the bankruptcy) by the bankrupt to that Authority;(b) any assessment or determination made (whether before or after the commencement of the bankruptcy) in relation to the bankrupt by that Authority; or(c) any correspondence (whether before or after the commencement of the bankruptcy) between the bankrupt and that Authority.(2) If the Court has made an order under subsection (1) for the purposes of any examination or proceedings, the Court may, at any time after the document to which the order relates is produced to it, make an order authorising the disclosure of the document, or of any part of its contents.
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