Persons bound to give information
Open ↗(1) Every person having information about any matter into which it is the duty of the proper officer to inquire shall, upon being required by him to do so, give such information.
(2) Every person required by the proper officer to produce a document or other thing which is within the power of such person to produce, and which is a document or thing required under this Act or a document or thing used in any transaction or other matter relating to sales tax or a document or thing into which it is the duty of the proper officer to inquire under this Act, shall produce such document or thing.
Senior officers of sales tax may take samples
Open ↗(1) Any senior officer of sales tax may at any time, if his duties so require, take samples of any goods to ascertain whether they are
goods of a description liable to sales tax, or to ascertain the sales tax payable on such goods, or for such other purposes as he may deem necessary, and such samples may be disposed of in such manner as he may direct.
(2) No payment shall be made for any sample taken under subsection (1), but the proper officer shall give a receipt of any such sample.
Access to places or premises
Open ↗(1) Any senior officer of sales tax shall for the purposes of this Act at all times have access to any place or premises where a manufacturer or importer carries on his business.
(2) Where any senior officer of sales tax enters upon any premises in accordance with this section, then—
(a) he may require the manufacturer or importer, as the case may be, to produce any book, document, or thing, which such manufacturer or importer is required to keep under the provisions of this Act, or which relate to any taxable goods;
(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 Act;
(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, 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.
(2A) (Deleted by Act A1110).
(2B) (Deleted by Act A1110).
(3) Where the senior officer of sales tax acting under this section is unable to obtain free access to any premises where a manufacturer or importer 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 Act has been committed, then such taxable goods shall be liable to forfeiture.
Magistrate may issue search warrant
Open ↗(1) Whenever it appears to any Magistrate, upon written information upon oath and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling house, shop, or other building or place, or on board any vessel or any aircraft, there are concealed or deposited any goods, books, documents or thing which may afford evidence of an offence against this Act, such Magistrate may issue a warrant authorizing any officer of sales tax named therein, at any time, and with or without assistance—
(a) to enter such dwelling house, shop or other building or place, vessel, or aircraft and there to search for and seize any such goods, books, documents or things;
(b) to arrest any person being in such dwelling house, shop or other building, place, vessel or aircraft in whose possession such goods are found or who may reasonably be suspected as having concealed or deposited such 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 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 building, place, vessel or aircraft until the search has been completed.
When search may be made without warrant
Open ↗Whenever it appears to the senior officer of sales tax that there is reasonable cause to believe that in any dwelling house, shop or other building, place, vessel or aircraft there are concealed or deposited any goods, books, documents or things which may afford evidence of an offence against this Act, and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant such goods, books, documents, or things are likely to be removed, he may exercise in, upon and in respect of such dwelling house, or shop or other building, place, vessel or aircraft all the powers mentioned in section 37 in the same manner as if he were empowered so to do by a warrant issued under that section.
Power to stop and search vehicles, vessels and aircraft
Open ↗(1) The proper officer may stop and examine any vehicle, vessel or aircraft for the purpose of ascertaining whether any goods in respect of which he has reason to believe that an offence against this Act has
been committed are contained therein; and the person in control or in charge of such vehicle, vessel or aircraft shall, if required so to do by the proper officer, stop the same and allow the proper officer to examine it or move it to another place for search, and shall not proceed until permission to do so has been given by the proper officer.
(2) The person in control or in charge of any vehicle, vessel or aircraft examined under this section shall on request by the proper officer open all parts of it for examination by the proper officer and take all measures necessary to enable such examination as the proper officer considers necessary to be made.
Access to recorded information or computerized data
Open ↗(1) Any senior officer of sales tax exercising his powers under sections 36, 37, 38 and 39 shall be given access to any recorded information or computerized data, whether stored in a computer or otherwise.
(2) In addition, a senior officer of sales tax exercising his powers under sections 36, 37, 38 and 39—
(a) may inspect and check the operation of any computer and any associated apparatus or material which he has reasonable cause to suspect is or has been used in connection with that information or data; and
(b) may require—
(i) the person by whom or on whose behalf the senior officer of sales tax has reasonable cause to suspect the computer is or has been so used;
(ii) the person having charge of, or is otherwise concerned with, the operation of the computer, apparatus or material,
to provide him with such reasonable assistance as he may require for the purposes of this section.
(3) For the purposes of subsection (1), “access” includes being provided with the necessary password, encryption code, decryption code, software or hardware and any other means required to enable comprehension of recorded information or computerized data.
Seizure of goods the subject of an offence
Open ↗(1) All goods, books, documents or things in respect of which the proper officer has reasonable cause to suspect that there has been committed any offence against this Act, or any violation of any of the provisions of this Act or of any condition subject to which any licence or permit has been granted under this Act, and any receptacle, package, vehicle, vessel not exceeding 200 tons net registered tonnage, or aircraft in which such goods may be found or which has been used in connection with such offence or violation, and any books or documents which may reasonably be believed to have a bearing on the case, may be seized by the proper officer.
(2) Whenever any goods, receptacle, package, vehicles, vessels or aircraft are seized under this Act, the proper officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such goods, vehicles, vessels or aircraft, if known, either by delivering such notice to him personally or by post at his place of abode, if known:
Provided that such notice shall not be required to be given where such seizure is made on the person or in the presence of the offender or the owner or his agent or, in the case of a vessel or an aircraft, in the presence of the master or pilot thereof, as the case may be.
(3) The provisions of this section relating to the seizure of—
(a) any goods shall apply to all the contents of any package or receptacle in which the same are found, and to any article used to conceal the same;
(b) any vessel or aircraft shall apply also to the tackle, equipment and furnishings of such vessel or aircraft;
(c) any vehicle shall apply also to all equipment thereof, and if an animal drawn vehicle, to any animal, by which the same is drawn.
(4) Any goods of a perishable nature, or any animals seized under the provisions of this section, may forthwith be sold and the proceeds of the sale held to abide the result of any prosecution or claim.
Release of vehicle, vessel or aircraft under bond
Open ↗When any vehicle, vessel or aircraft has been seized under this Act, the senior officer of sales tax may, at his discretion, temporarily return such vehicle, vessel or aircraft to its owner upon security being furnished to the satisfaction of the senior officer of sales tax that the vehicle, vessel or aircraft shall be surrendered to him upon demand.
Powers of arrest
Open ↗(1) Any officer of 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 against this Act;
(b) any person whom he may reasonably suspect to have in his possession any goods liable to seizure under this Act;
(c) any person whom he may reasonably suspect to have committed an offence against this Act,
and such officer of sales tax may search or cause to be searched any person so arrested:
Provided that—
(a) any person who requests that his person be searched in the presence of a senior officer of sales tax shall not be searched except in the presence of and under the supervision of such
officer, but such person may be detained until the arrival of such officer, or taken to any office or police station where such officer may be found;
(b) the goods and baggage of any person who requests to be present when they are searched and so presents himself within a reasonable time shall not be searched except in his presence;
(c) no female shall be searched except by another female with strict regard to decency.
(2) Every person arrested under this section shall be taken to a police station or detained in the custody of the proper officer.
(3) If any person liable to arrest under this Act 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 such offence.
(4) Any senior officer of sales tax may cause to be taken photographs and finger and thumb impressions of any person charged with an offence against this Act.
(5) Every person so arrested may be released from custody—
(a) on his depositing such reasonable sum of money as the proper officer may require;
(b) on his executing a bond with such surety or sureties, as the proper officer may require; or
(c) on his depositing such reasonable sum of money as the proper officer may require and his executing a bond, with such surety or sureties, as the proper officer may require.
(6) Any person who has been released from custody under subsection (5) may be arrested without warrant by any officer of sales tax—
(a) if such officer has reasonable grounds for believing that any condition on or subject to which such person was released or otherwise admitted to bail has been or is likely to be breached; or
(b) on being notified in writing by the surety of such person that such person is likely to breach any condition on or subject to which such person was released and that the surety wishes to be relieved of his obligation as surety.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
