Malaysia legislation
Section 29
Section 29
Seizure of taxable goods, books, documents, records, etc.
All taxable goods, books, documents, records or things in respect of which the Director or the proper officer of State sales tax has reasonable cause to suspect that there has been committed any offence against this Enactment or a breach of any condition subject to which any licence has been issued under this Enactment and any taxable goods, books, documents, records or things which may reasonably be believed to have a bearing on the case, may be seized by that officer.
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Access to recorded information or computerized data.