Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 58 Access to books, &c.

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 58

58. (1) For the purposes of this Act, an officer authorized by the
Commissioner to exercise powers under this section-

   (a)  may, at all reasonable times, enter upon any land or premises;

   (b)  is entitled to full and free access at all reasonable times to all
        books, documents and other records; and

   (c)  may make copies of, or take extracts from, any books, documents and
        other records.

(2) An officer who enters upon land or premises in pursuance of this section
is not authorized to remain on the land or premises if, on request by the
occupier of the land or premises, he does not produce a certificate in writing
under the hand of the Commissioner or a Deputy Commissioner certifying that he
is an officer authorized to exercise powers under this section.