Section 67 - Power of inspection, search and seizure.

Inspection and seizure powers enable tax authorities to search premises, seize goods and documents to prevent tax evasion.

Authorised tax officers may inspect premises and, on belief that goods or documents relevant to proceedings are concealed, search and seize them; where seizure is impracticable an order may restrain removal. Seized materials are retained only as necessary, with non relied-upon records returned within a prescribed period. Officers may break open denied premises or devices; copies of seized documents may be made unless prejudicial. Goods may be provisionally released on bond or security or on payment of tax, and perishable or hazardous goods may be disposed of with an inventory prepared.