(1) This section applies where

(a) the Commissioner-General believes on reasonable grounds that tax has not been paid or will not be paid; or

(b) for thirty days after a written warning has been issued by the Commissioner-General, a person fails to register under a tax law.

(2) For the purpose of subsection (1) (a), the Commissioner-General may use reasonable force to

(a) distrain the goods; or

(b) distrain and search a premises, place, conveyance or other asset on or in which the Commissioner-General believes on reasonable grounds that the goods are located.

(3) For the purpose of subsection (1)(b), the Commissioner-General may use reasonable force to restrain a person from using the premises or place to conduct business.

(4) The Commissioner-General may exercise the powers referred to in subsections (2) and (3) in conjunction with other powers of the Commissioner-General under this Act.

(5) The Commissioner-General shall, on issuing a restraining order,

(a) serve a written notice on the possessor of the asset, premises or place and, where there is more than one possessor, service of the notice on a single possessor is sufficient; or

(b) where no possessor is available, leave the notice at the premises or place where the distraining takes place.

(6) The written notice shall

(a) list the assets, premises or place to be distrained;

(b) state that the assets, premises or place have been distrained and the reason for the distraint; and

(c) set out the terms and conditions for release, including any security required, and conditions for the disposal of the assets seized.

(7) The Commissioner-General may restrain a person from carrying on business in any premises or place or distrain an asset

(a) in a case under subsection(1)(a), for a period as may be necessary to raise a pre-emptive or adjusted assessment and exercise the powers in sections 52, 53 and 54, or for a

period of ten days, whichever is less; and

(b) in a case under subsection (1)(b), until the person registers under a tax law.

(8) If within the period referred to in subsection (7), any other person does not prove to the satisfaction of the Commissioner-General that ,that person is the owner of the goods referred to in subsection (2)(a), the Commissioner-General may treat the goods as charged assets and sell the goods in accordance with section 54.