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(1) For the purpose of exercising any power given by or under this Act, an officer may at any reasonable time enter premises used in any way for business purposes, including premises, where taxable goods are stored; and the officer may open any packaging and inspect and take stock of any goods and examine business records, accounts, and correspondence on the premises.

(2) Where the Commissioner is satisfied that there are reasonable grounds to suspect that any premises contain taxable goods on which the tax has been evaded or fraudulently over-claimed, or documents or other evidence of failure to pay the tax legally due, he may authorise an officer to seek a warrant to search the premises and things and persons therein.

(3) No search of any business premises, persons or things therein shall be made by any officer under this section, except under a warrant issued by the judge or Chairman of a Tribunal.

(4) The authorised officer may for the purpose of entering the premises use such reasonable force as may be necessary.

(5) No female shall be searched except by a female.

(6) When exercising his powers under this section an officer may remove any goods or documents or other evidence which he has reasonable grounds to believe will provide assistance in assessing the tax due, or have been, or will be, the subject of, or relevant to, the commission of an offence under this Act and regulations made under this Act.

(7) The officer shall provide a receipt for anything removed.