Section 64
Access to places or premises
(2)
Where any senior officer of sales tax exercises his powers under subsection (1), the person who carries on his business or any other person present at the place or premises at that time of entry shall provide to the officer all reasonable facilities and assistance for the exercise of his duties under this section.
(3)
Where any senior officer of sales tax enters upon any place or premises in accordance with this section, he may—
(a)
require the manufacturer or importer, as the case may be, to produce any goods, documents, articles or things, which such manufacturer or importer is required to keep under the provisions of this Act, or which relates to any taxable goods;
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(b)
examine any goods, documents, articles or things and take copies of any documents;
(c)
seize and detain any goods, documents, articles or things which, in his opinion, may afford evidence of the commission of any offence under this Act;
(d)
require any manufacturer or importer, or any person employed by such manufacturer or importer, to answer questions relating to any goods, documents, articles or things, or any entry in any document, or any taxable goods;
(e)
require any container, envelop or other receptacle in such place or premises to be opened;
(f)
at the risk and expense of the manufacturer or importer, open and examine any package, or any goods or materials, in such place or premises; or
(g)
take samples of any goods in accordance with section 63.
(4)
Where the senior officer of sales tax acting under this section is unable to obtain access to any place or premises where a manufacturer or importer carries on his business, or to any receptacle contained in the place or premises, he may, at any time, enter such place or premises, and open such receptacle in such manner, if necessary by force, as he may think necessary.
(5)
Where, on the entry upon any place or premises under the provisions of this section, any taxable goods are found in relation to which any offence under the provisions of this Act has been committed, such taxable goods shall be liable to forfeiture.
(6)
Any person who contravenes subsection (2) commits an offence.
72 Laws of Malaysia ACT 806