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← Sales Tax Act 2018

Sales Tax Act 2018 s 67

Sales Tax Act 2018 s 67

s 67 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 place, premises or conveyance there are concealed or deposited any goods, documents, articles or things which may afford evidence of the commission of any offence under this Act and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant the goods, documents, articles or things are likely to be removed, he may exercise in, upon and in respect of the place, premises or conveyance, all the powers under section 66 in the same manner as if he was empowered so to do by a warrant issued under that section.

Malay text (authoritative)

Penggeledahan boleh dilakukan tanpa waran

Apabila pegawai kanan cukai jualan mendapati bahawa terdapat sebab yang munasabah untuk mempercayai bahawa di dalam mana-mana tempat, premis atau pengangkut ada disembunyikan atau disimpan apa-apa barang, dokumen, artikel atau benda yang boleh memberikan keterangan mengenai pelakuan apa-apa kesalahan di bawah Akta ini dan jika dia mempunyai alasan yang munasabah untuk mempercayai bahawa oleh sebab kelewatan dalam memperoleh suatu waran geledah barang, dokumen, artikel atau benda itu mungkin akan dipindahkan, dia boleh menjalankan di dalam, ke atas dan berkenaan dengan tempat, premis atau pengangkut itu, semua kuasa di bawah seksyen 66 mengikut cara yang sama seolah-olah dia telah diberi kuasa untuk berbuat sedemikian oleh suatu waran yang dikeluarkan di bawah seksyen itu.

Read this section in the full act → · Open Part X →

Find Act 806 on lom.agc.gov.my ↗

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).

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