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



Section 42. Powers of arrest.


(1) Any officer of sales tax may arrest without warrant-

    (a) any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, an offence against this Act;

    (b) any person whom he may reasonably suspect to have in his possession any goods liable to seizure under this Act;

    (c) any person whom he may reasonably suspect to have committed an offence against this Act,
and such officer of sales tax may search or cause to be searched any person so arrested:

Provided that-

    (a) any person who requests that his person be searched in the presence of a senior officer of sales tax shall not be searched except in the presence of and under the supervision of such officer, but such person may be detained until the arrival of such officer, or taken to any office or police station where such officer may be found;

    (b) the goods and baggage of any person who requests to be present when they are searched and so presents himself within a reasonable time shall not be searched except in his presence;

    (c) no female shall be searched except by another female with strict regard to decency.
[Am. Act A1110:s.7]
(2) Every person arrested under this section shall be taken to a police station or detained in the custody of the proper officer.

(3) If any person liable to arrest under this Act is not arrested at the time of committing the offence for which he is so liable, or after arrest makes his escape, he may at any time thereafter be arrested and dealt with as if he had been arrested at the time of committing such offence.

(4) Any senior officer of sales tax may cause to be taken photographs and finger and thumb impressions of any person charged with an offence against this Act.

(5) Every person so arrested may be released from custody-

(a) on his depositing such reasonable sum of money as the proper officer may require;

(b) on his executing a bond with such surety or sureties, as the proper officer may require; or

(c) on his depositing such reasonable sum of money as the proper officer may require and his executing a bond, with such surety or sureties, as the proper officer may require.

(6) Any person who has been released from custody under subsection (5) may be arrested without warrant by any officer of sales tax-

(a) if such officer has reasonable grounds for believing that any condition on or subject to which such person was released or otherwise admitted to bail has been or is likely to be breached; or

(b) on being notified in writing by the surety of such person that such person is likely to breach any condition on or subject to which such person was released and that the surety wishes to be relieved of his obligation as surety.
[Ins. Act A1110:s.7]

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