Section 36. Access to places or premises. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART IX - INSPECTION, SEARCH, SEIZURE AND ARREST

Section 36. Access to places or premises.

(1) Any senior officer of sales tax shall for the purposes of this Act at all times have access to any place or premises where a manufacturer or importer carries on his business.

(2) Where any senior officer of sales tax enters upon any premises in accordance with the provisions of this section, then-

(a)

[Deleted by Act A1110:s.5]

(b)

[Deleted by Act A1110:s.5]

(c) he may seize and detain any book, document or thing, if in his opinion it may afford evidence of the commission of any offence under this Act;

(d) he may require any manufacturer or importer or any person employed by such person or importer to answer questions relating to any book, document or thing, or to any entry in any book, document, or to any taxable goods;

(e) he may require any container, envelope, or other receptacle, in any such premises to be opened;

(f) he may at the risk and expense of the manufacturer or importer, open and examine any package, or any goods or materials, in any such premises;

(g) he may take and retain without payment such samples of any goods or materials as he may think necessary for the performance of his duties.

(2A) Without prejudice to the generality of any provisions in this section, any senior officer of sales tax shall be given access to any recorded information or computerized data, whether stored in a computer or otherwise, and -

(a) may inspect and check the operation of any computer and any associated apparatus or material which is or has been in use in connection with that information or data; and

(b) may require -

(i) the person by whom or on whose behalf the computer is or has been so used; or

(ii) any person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material,

to provide him with such reasonable assistance as he may require for the purposes of this subsection.

[Ins. Act A1058:s.16]

(2B) For the purposes of subsection (2A) , "access" includes being provided with the necessary password, encryption code, decryption code, software or hardware and any other means required to enable comprehension of recorded information or computerized data.

[Ins. Act A1058:s.16]

(3) Where the senior officer of sales tax acting under the provisions of this section is unable to obtain free access to any premises where a manufacturer or importer carries on his business or to any receptacle contained therein, he may, at any time, enter such premises, and open such receptacle, in such manner, if necessary by force, as he may think necessary.

(4) Where, on the entry upon any premises under the provisions of this section, any taxable goods are found in relation to which any offence under the provisions of this Act has been committed, then such taxable goods shall be liable to forfeiture.