This legislation has been repealed. Do not cite it as law in force.
s 38 When search may be made without warrant
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.
Malay text (authoritative)
Bila penggeledahan boleh dilakukan tanpa waran
Apabila ternyata pada pegawai kanan cukai jualan bahawa ada sebab yang munasabah untuk mempercayai bahawa dalam manamana rumah kediaman, kedai atau bangunan, tempat, vesel atau pesawat udara tersembunyi atau tersimpan apa-apa barang, buku, dokumen atau benda yang boleh memberi keterangan mengenai suatu kesalahan terhadap Akta ini, dan jika dia mempunyai alasan yang munasabah bagi mempercayai bahawa oleh sebab kelewatan mendapatkan waran geledah, barang-barang, buku, dokumen atau benda itu mungkin dialihkan, dia boleh menggunakan dalam, atas dan
mengenai rumah kediaman, atau kedai atau bangunan, tempat, vesel atau pesawat udara lain itu segala kuasa yang disebut dalam seksyen 37 mengikut cara sama seperti seolah-olah dia diberi kuasa berbuat demikian dengan suatu waran yang dikeluarkan di bawah seksyen itu.
Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated.
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).
