IN-THE HIGH COURT OF JUSTICE OF JUSTICE

ISLE OF MAN STAFF OF GOVERNMENT DIVISION

And

IN THE MATTER of the petition of Doleance dated 26th July 1996 of FRANK PROVSTGAARD FREDERIKSEN, HENRIK ANDERS VINTEN, JENS LASSEN, K-WEST HOLDINGS LIMITED, K-WEST HOLDINGS TRUST, MEC INTERNATIONAL INC,KSK INTERNATIONAL INC and HAMWELL LIMITED

And

IN THE MATTER of the Petition of Her Majesty's Attorney General for the Isle of Man dated 23rd January 1997

REASON FOR JUDGEMENT OF

HIS HONOUR B.A. HYTNER, QC,

JUDGE OF APPEAL

This Appeal relates to the powers of the Attorney General and in particular those conferred on him by Tynwald pursuant to Section 24 of the Criminal Justice Act 1990 ("The Act"). The relevant subsections i.e. "Sections 24(1) (2) (3) (10) and (12) read as follows:-

(1) "The powers of the Attorney General under this section shall be exercisable in any case in which it appears to him:-

(a) on reasonable grounds that there is a suspected o offence involving serious or complex fraud, wherever committed; and

(b) that there is good reason to do so for the purpose of investigating the affairs, or any aspect of the affairs, of any person.