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Seksyen 205

of Akta Kewangan (No. 2) 2023

ActIn forceProvision 79 of 226

Seksyen 205

(1)

For the purposes of this Part, the Director General shall at all times have full and free access to all lands, buildings and places and to all books, documents, objects, articles, materials and things and may search such lands, buildings and places and may inspect, copy or make extracts from any such books, documents, objects, articles, materials and things without making any payment by way of fee or reward.

(2)

Where the Director General exercises his powers under subsection (1), the occupiers of such lands, buildings and places shall provide the Director General or an authorized officer with all reasonable facilities and assistance for the exercise of his powers under this section.

Undang-Undang Malaysia 142

Akta 851

(3)

The Director General may take possession of any books, documents, objects, articles, materials and things to which he has access under subsection (1) where in his opinion—

(a)

the inspection of them, the copying of them or the making of extracts from them cannot reasonably be undertaken without taking possession of them;

(b)

they may be interfered with or destroyed unless he takes possession of them; or

(c)

they may be needed as evidence in any legal proceedings instituted under or in connection with this Part.

(4)

Where in the opinion of the Director General it is necessary for the purpose of implementing the provisions of this Part to examine any books, accounts or records kept otherwise than in the national language or English, he may by notice under his hand require any Constituent Entity to furnish within a time specified in the notice (not being less than thirty days from the date of service of the notice)

a translation in the national language or English of the books, accounts or records in question.