Section 41

The principal Act is amended by inserting after section 76

the following section:

“Identification of officials 76a.

Any person exercising the right of access or the right to take possession conferred by section 3a shall carry a warrant in the prescribed form issued by the Collector of Stamp Duties which shall identify the holder and his office and shall be produced by the holder on demand to any person having reasonable grounds to make the demand.”.

Measures for the Collection, Administration and Enforcement of Tax 27