Malaysia legislation
Section 27
Section 27
(1)
Whenever it appears to any Magistrate, upon written information upon oath and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling house, shop or other building or place or on board any vessel or aircraft, there are concealed or deposited any taxable goods, books, documents, records or things which may afford evidence of an offence against this Enactment, the Magistrate may issue a warrant authorizing any proper officer of State sales tax named therein, at any time and with or without assistance to enter the dwelling house, shop or other building, place, vessel or aircraft and there to search for and seize the taxable goods, books, documents, records or things.
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(2)
The officer authorized in accordance with subsection (1) may if it is necessary so to do-
(a)
break open any outer or inner door of the dwelling house, shop or other building, place or vessel or aircraft and enter every part thereof, if necessary, forcibly;
(b)
remove by force any obstruction to such entry, search or seizure as he is empowered to effect;
(c)
detain every person found in the dwelling house, shop or other building, place, vessel or aircraft until the search has been completed.
When search may be made without warrant.