Section 5. Authority cards, etc., to be produced. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART II - ADMINISTRATION

Section 5. Authority cards, etc., to be produced.

(1) Every officer when acting against any person under this Act, shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such badge or authority card as he has been directed to carry under section 9(1) of the Customs Act 1967 ;

[Ins. Act A1058:s.3]

(2) It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer acting or purporting to act under this Act, if such officer is not in uniform and refuses to declare his office and produce his badge or authority card on demand being made by such person.

[Subs.Act A1058:s.3]