Malaysia legislation
Section 205
Section 205
(2)
Where the Director General exercises his powers under subsection (1), the occupiers of such lands, buildings and places shall provide the Director General or an authorized officer with all reasonable facilities and assistance for the exercise of his powers under this section.
(3)
The Director General may take possession of any books, documents, objects, articles, materials and things to which he has access under subsection (1) where in his opinion—
(a)
the inspection of them, the copying of them or the making of extracts from them cannot reasonably be undertaken without taking possession of them;
(b)
they may be interfered with or destroyed unless he takes possession of them; or
(c)
they may be needed as evidence in any legal proceedings instituted under or in connection with this Part.
(4)
Where in the opinion of the Director General it is necessary for the purpose of implementing the provisions of this Part to examine any books, accounts or records kept otherwise than in the national language or English, he may by notice under his hand require any Constituent Entity to furnish within a time specified in the notice (not being less than thirty days from the date of service of the notice) a translation in the national language or English of the books, accounts or records in question.
Finance (No. 2)
141
Power to call for information under Part XI