Section 3A
Powers of Collector
For the purpose of ascertaining whether an instrument is chargeable with duty under this Act or whether such duty has been paid, the Collector may by notice in writing, require any person—
(a)
to deliver to the Collector for examination any instrument, book, account, record or other document within the time specified in the notice; or
(b)
to attend personally before the Collector and produce for examination any instrument, book, account, record or other document.
(2)
The Collector shall, if he considers it necessary in the execution of his duties under this Act, at all times have full and free access to all lands, buildings and places, and all instruments, books, accounts, records, documents, objects, articles, materials and things, whether in the custody or under the control of a public officer or a body corporate or any other person whatsoever, for the purpose of ascertaining the market value of any property or of ascertaining any facts or inspecting any instrument, book, account, record, document, object, article, material or thing which the Collector considers necessary or relevant for the purposes of this Act, or considers likely to provide any information otherwise required for the purposes of this Act.
(2A)
The Collector may, when entering any land, building or place pursuant to subsection (2)—
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(a)
search and inspect any such instrument, book, account, record, document, object, article, material or thing; and
(b)
make extracts from, or copies of, any such instrument, book, account, record, document, object, article, material or thing without fee or reward.
(2B)
Where the Collector exercises his powers under subsections (2)
and (2A), the owners or occupiers of such lands, buildings and places shall provide the Collector with reasonable facilities and assistance for the performance of his duties under this Act.
(3)
The Collector may take possession of any such instruments, books, accounts, records, documents, objects, articles, materials or things where in his opinion—
(a)
the inspection or copying thereof or extraction therefrom cannot reasonably be performed without taking possession thereof;
(b)
the instruments, books, accounts, records, documents, objects, articles, materials or things may be interfered with, concealed or destroyed unless possession thereof is taken;
or
(c)
the instruments, books, accounts, records, documents, objects, articles, materials or things may be required as evidence in any proceeding instituted or commenced under or for any of the purposes of this Act.
(3A)
Where in the opinion of the Collector it is necessary for the purpose of ascertaining the duty payable on an instrument to examine any instrument, book, account, record or other document kept otherwise than in the national language, the Collector may by notice in writing require any person to furnish within a time specified in the notice (not being less than thirty days from the date of service of the notice) a translation in the national language of the instrument, book, account, record or other document in question:
20 Laws of Malaysia ACT 378
Provided that in East Malaysia this subsection shall have effect as if the words “or English language” were inserted after the words
“national language” wherever they occur.
(4)
For the purpose only of ascertaining the market value of any property, the Collector may in writing authorize any valuer employed by the Government, whether he be a public officer or a person privately practising as a valuer, to exercise any of the powers conferred upon the
Collector by this section.
(5)
Any person who—
(a)
without reasonable excuse, fails to comply with the notice under subsection (1) or (3A);
(b)
obstructs or refuses to give access to the Collector into any land, building or place pursuant to subsection (2) or (2A);
(c)
obstructs or hinders the Collector, or any valuer duly authorized by the Collector, in the exercise of any of the
Collector’s powers under this section;
(d)
refuses to produce any instrument, book, account, record or other document in his custody or under his control on being required to do so by the Collector for the purposes of this Act;
(e)
fails to provide reasonable facilities or assistance to the
Collector in the exercise of his powers pursuant to subsection
(2B)
; or
(f)
refuses or fails to comply with any direction given by the
Collector or any valuer duly authorized by the Collector to answer any question lawfully asked of him by the Collector or such valuer for the purposes of this section, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding ten thousand ringgit.
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