UAE Commercial Transactions Law

Article 32 — Article (32)

Book One: Trade in General · Part One: Commercial Activities, Merchants and Commercial Books · Chapter three: Commercial Books: Article (25)

The court may, sua sponte, or at the request of any litigant, order the merchant to submit his commercial books thereto to extract therefrom matters related to the dispute brought before such court. The court itself may review such books or through an expert appointed by it for such purpose.

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