Section 67
Search may be made without warrant
Whenever it appears to the senior officer of sales tax that there is reasonable cause to believe that in any place, premises or conveyance there are concealed or deposited any goods, documents, articles or things which may afford evidence of the commission of any offence under this Act and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant the goods, documents, articles or things are likely to be removed, he may
74 Laws of Malaysia ACT 806
exercise in, upon and in respect of the place, premises or conveyance, all the powers under section 66 in the same manner as if he was empowered so to do by a warrant issued under that section.