Section 67 - Power of inspection, search and seizure

Power of inspection and seizure enables authorised tax officers to search premises and seize goods or records to prevent tax evasion.

Senior tax officers may authorise inspection of premises and, where goods or documents are suspected to be secreted, may search and seize them or issue restraint orders; seized documents not relied upon for a notice must be returned within a short statutory period. Sealing, forcible entry and access to electronic devices are permitted if access is denied; persons may copy seized documents unless prejudicial to investigation. Seized goods may be provisionally released on bond or security or on payment of applicable tax, interest and penalty, and perishable or hazardous goods may be promptly disposed of as prescribed.