Malaysia legislation
Section 33
Section 33
(a)
to enter such dwelling-house, shop or other building, place, vessel or aircraft and there to search for and seize any such taxable goods, books, documents or things;
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(b)
to arrest any person or persons being in such dwelling-house, shop or other building, place, vessel or aircraft in whose possession such taxable goods are found or who may reasonably be suspected as having concealed or deposited such taxable goods.
(2)
The officer authorized in accordance with subsection (1)
may if it is necessary so to do—
(a)
break open any outer or inner door of such dwelling-house, shop or other building, place, vessel or aircraft and enter every part thereof, if necessary forcibly;
(b)
remove by force any obstruction to such entry to search or to seize as he is empowered to effect;
(c)
detain every person found in such dwelling-house, shop or other building, place, vessel or aircraft until the search has been completed.
When search may be made without warrant