Real Property Gains Tax Act 1976 (Act 169) Section 27. Power to call for information, etc.
[Am Act 323:s:37] Provided that, where that person is a public officer or an officer in the employment of a local authority or other public body, he shall not be obliged to disclose any particulars as to which he is under a statutory obligation to observe secrecy. (2) For the purpose of obtaining full information as to any person's liability to the tax, the Director General may require that or any other person by notice in writing-
(b) to attend personally before the Director General and produce for examination all books, accounts, returns and other documents which the Director General considers necessary.
(ii) on which he has or has had power to operate jointly or solely, (b) all savings and loan accounts, deposits, building society accounts and co-operative society accounts in regard to which he has or has had any interest or power to operate jointly or solely during that period; (c) all assets other than those referred to in paragraphs (a) and (b) which he has possessed during that period; (d) all moneys receivable by him during that period otherwise than from the sources mentioned in paragraphs (a) to (c); and (e) all facts bearing upon his present or past liability to the tax. Copyright © 2001 PNMB-LawNet. All rights reserved. |