Malaysia legislation
Section 30
Section 30
(1)
Any proper officer of State sales tax may arrest without warrant-
(a)
any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of, an offence under this
Enactment;
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(b)
any person whom he may reasonably suspect to have in his possession any taxable goods, books, documents, records or things liable to seizure under this Enactment; or
(c)
any person whom he may reasonably suspect to have committed an offence under this Enactment.
(1A)
The proper officer of State sales tax may search or cause to be searched any person arrested under subsection (1) provided that –
(a)
any person who requests that his person be searched in the presence of a police officer shall not be searched except in the presence of and under the supervision of such police officer, but such person may be detained until the arrival of such police officer, or taken to any office or police station where such police officer may be found;
(b)
the goods and baggage of the person who requests to be present when the goods and baggage are searched and so presents himself within a reasonable time shall not be searched except in his presence; and
(c)
no person shall be searched except by another person of the same gender, and such search shall be conducted with strict regard to decency.
(2)
Every person arrested under this section shall without unnecessary delay be taken to a police station to be dealt with under the provisions of the Criminal Procedure Code
[F.M.S. Cap. 6.].
(3)
If any person liable to arrest under this Enactment is not arrested at the time of committing the offence for which he is so liable, or after arrest makes his escape, he may at any time thereafter be arrested and dealt with as if he had been arrested at the time of committing the offence.
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