Malaysia legislation
Section 32
Section 32
(2)
Where the Comptroller or an authorized officer enters upon any place or premises in accordance with the provisions of this section, then—
(a)
he may require the taxable person to produce any book, document or thing, which a taxable person is required to keep under the provisions of this Ordinance, or which relates to any taxable goods, as the case may be;
(b)
he may examine any book, document or thing and take copies of any book or document;
(c)
he may seize and detain any book, document or thing, if in his opinion it may afford evidence of the commission of any offence under this Ordinance;
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(d)
he may require any manufacturer or importer or any person employed by such person or importer to answer questions relating to any book, document or thing, or to any entry in any book or document, or to any taxable goods;
(e)
he may require any container, envelope, or other receptacle, in any such premises to be opened;
(f)
he may at the risk and expense of the manufacturer or importer, open and examine any package, or any goods or materials, in any such premises;
(g)
he may take and retain without payment such samples of any goods or materials as he may think necessary for the performance of his duties.
(3)
Where the Comptroller or an authorized officer acting under the provisions of this section is unable to obtain free access to any premises where a taxable person carries on his business or to any receptacle contained therein, he may, at any time, enter such premises, and open such receptacle, in such manner, if necessary by force, as he may think necessary.
(4)
Where, on the entry upon any premises under the provisions of this section, any taxable goods are found in relation to which any offence under the provisions of this Ordinance has been committed, then such taxable goods shall be liable to forfeiture.
Magistrate may issue search warrant