(12) Any person who without reasonable excuse fails to comply with a requirement imposed on him under this section shall be guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding six months or to a fine not exceeding £2,000 or to both.

Similar provisions appear in Sections 1 and 2 of the Criminal Justice Act 1987 of Parliament save for one important distinction and that is that in Section 1(2) of the Act of Parliament the Attorney General appoints a person to be the Director of the Serious Fraud Office and the latter has to discharge his functions under the superintendence of the Attorney General. Thus, in the Island the functions under Section 24 are those of the Attorney General and in England those of the Director of the Serious Fraud Office "under the superintendence of the Attorney General". The Director of the Serious Fraud Office is answerable to the Attorney General. The Attorney General's position in relation to the Director is equivalent to his relationship with the Director of Public Prosecutions where other offences are concerned. The Director of the Serious Fraud Office is thus accountable directly to the Attorney General who in turn is accountable to the House of Commons for the Director's actions.

I think at this stage it is very important to repeat, albeit with some satisfaction, the uniqueness and versatility of the remedy of Doleance in Manx law. It is an all- embracing remedy which has stood the test of time. I made some general comments about this comprehensive and wide ranging Manx remedy in the recent Petition of T.P. Winnell (15 September 1994) and it would be a sad day if it were to be found in this Court of Chancery that discretionary powers given by statute and having a direct effect on private rights should not be subject to review on Petition of Doleance. It is with some regret that I recorded that certain aspects of the law relating to Petitions of Doleance were given statutory authority by Sections 10 and 44 of the High Court Act 199l. It was enacted, in Section 10(2) that

"(2) for the avoidance of doubt, it is declared that the High Court does not have jurisdiction to hear and determine Petitions of Doleance in respect of any matter in, or proceeding of, the Court of General Gaol Delivery".