43 Investigation of Offences

(1) The Service shall take all necessary measures to assist any relevant law enforcement agency in the investigation of any offence under this Bill.

(2) The Service shall have the power to investigate or cause investigation to be conducted to ascertain the violation of any tax law, whether or not such violation has been reported to the Service.

(3) In conducting any investigation under Subclause (2) of this Clause, the Service may cause investigation to be conducted into the property of any person if it appears to the Service that the lifestyle of the person and extent of his properties are not justified by his declared source of income.

(4) Where any investigation under this Clause reveals the commission of any offence or an attempt to commit any offence, the Service shall submit its findings to the relevant law enforcement agency and the Attorney-General of the State for the purpose of further investigation or prosecution.