Section 72B
Additional powers
(2)
For the purposes of this Act—
(a)
where an order, a certificate or any other act is required to be given, issued or done by an officer in charge of a
Police District under any written law, such order, certificate or act may be given, issued or done by a senior officer of sales tax, and for such purpose, the place where the order, certificate or act was given, issued or done shall be deemed to be a Police District under his charge; and
(b)
a proper officer of sales tax shall have all the powers conferred on an officer in charge of a police station under any written law, and for such purpose the office of such officer shall be deemed to be a police station.
82 Laws of Malaysia ACT 806