Section 29A
of State Sales Tax Enactment 1998
Section 29A
Any proper officer of State sales tax conducting a search under this Enactment shall be given access to any recorded information or computerized data, whether stored in a computer or otherwise.
(2)
In exercising his powers, the proper officer of State sales tax -
(a)
may inspect the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with the information or data; and
(b)
may require –
(i)
the person by whom or on whose behalf the proper officer of State sales tax has reasonable cause to suspect the computer is or has been so used in connection with the information or data; or
(ii)
the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material in connection with the information or data, to provide him with such reasonable assistance as he may require for the purposes of this section.
(3)
For the purposes of subsection (1), “access” includes being provided with the necessary password, encryption code, decryption code, software or hardware and any other means required to enable comprehension of recorded information or computerized data.
Power of arrest.