Section 13A
Power of Director General to ask for information and application for search warrant
of Employees' Social Security Act 1969
For the purpose of obtaining full information for ascertaining whether any person is liable to pay contributions under this Act, the Director General or any Inspector appointed by the
Director General for the purpose may by notice in writing require any person—
(a)
to furnish to the Director General or such Inspector within the time specified in the notice any information or particulars as specified in the notice; or
(b)
to attend personally before the Director General or such
Inspector and to produce for examination all books, records and other documents including electronic records which the
Director General or such Inspector deems necessary; or
Employees’ Social Security 27
(c)
to furnish the information or particulars in accordance with paragraph (a) and also to attend in accordance with paragraph (b).
(2)
Any person who fails to comply with subsection (1) shall be guilty of an offence.
(3)
Whenever it appears to any Magistrate, upon written information on oath, and after any enquiry he may think necessary, that there are reasonable grounds for suspecting that there are on any particular premises any book, account, record (including electronic record) or other document, the production of which has been required pursuant to subsection (1) and which has not been produced in compliance with that requirement, such Magistrate may issue a warrant authorizing the Director General or any person named therein with or without assistance—
(a)
to search the premises and to break open and search any cupboard, drawer, chest, trunk, box, package or other receptacle, whether a fixture or not, in the premises; and
(b)
to take possession of, or secure against interference, any book, account, record (including electronic record) or other document that appears to be a book, account, record or other document the production of which was so required.