Section 28. Power of access to buildings and documents, etc. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART IV - INVESTIGATORY AND PENAL

Section 28. Power of access to buildings and documents, etc.

(1) For the purposes of this Act the Director General shall at all times have full and free access to all lands, buildings and other places and to all books and other documents and may search such lands, buildings and places and may inspect, copy or make extracts from any such books or documents without making any payment by way of fee or reward.

(2) The Director General may take possession of any books or documents to which he has access under subsection (1) where in his opinion-

(a) the inspection of them, the copying of them or the making of extracts from them cannot reasonably be undertaken without taking possession of them; or

(b) they may be interfered with or destroyed unless he takes possession of them; or

(3) Where in the opinion of the Director General it is necessary for the purpose of this Act to examine any book, account, record or other document which is-

(a) made or kept by, or in the possession or under the control of, a person liable to the tax; and

(b) made or kept in a language other than the national language,

he may by notice in writing require that person to furnish a translation in the national language:

Provided that in Sarawak this subsection shall have effect as if the words "or English" were inserted after the words "national language" wherever they occur.