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



Section 39. Power to stop and search vehicles, vessels and aircraft.


(1) The proper officer may stop and examine any vehicle, vessel or aircraft for the purpose of ascertaining whether any goods in respect of which he has reason to believe that an offence against this Act has been committed are contained therein; and the person in control or in charge of such vehicle, vessel or aircraft shall, if required so to do by the proper officer, stop the same and allow the proper officer to examine it or move it to another place for search, and shall not proceed until permission to do so has been given by the proper officer.

(2) The person in control or in charge of any vehicle, vessel or aircraft examined under the provisions of this section shall on request by the proper officer open all parts of it for examination by the proper officer and take all measures necessary to enable such examination as the proper officer considers necessary to be made.



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