Section 36

The principal Act is amended by inserting after section 41b the following section:

“Requirement to provide translation 41ba.  (1)  Where a senior officer of excise investigating into an offence finds, seizes, detains or takes possession of any goods, record, report or document wholly or partly, is in a language other than the national language or English language, or is in any sign or code, such officer may, orally or in writing, require the person who had the possession, custody or control of the goods, record, report or document to furnish to the senior officer of excise a translation in the national language or English language within such period as the officer may specify.