Section 52
of State Sales Tax Enactment 1998
State EnactmentIn forceProvision 60 of 73
Section 52
(1)
Every officer when acting against any person under this Enactment, shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such authority card as he is required to carry in the performance of his duties under this
Enactment.
(2)
It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer acting or purporting to act under this Enactment, if such officer is not in uniform and refuses to declare his office and produce his authority card on demand being made by such person.
No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause.