Section 8

for the purpose of testing the accuracy of a record kept or return made or information given to an authorized officer under section 7; or

for the purpose of obtaining information, may—

(aa) enter at any reasonable time any land, house, building or other place belonging to or in the occupation of any person; and

(ab) carry out such inspection and examination (including the inspection and examination of books) as he may consider necessary.

Control of Padi and Rice 13

Where, as a result of any inspection and examination made under subsection (1), there is any discrepancy between the quantity or quality of any padi or rice found and any record or return required to be kept or made or any information given in respect of the padi or rice, the person required to keep the record or to make the return or to give the information shall be guilty of an offence under this Act.

Power of investigation