87 Power to enter premises, inspect and seize

(1) Any Tax Officer armed with the Warrant issued by a Court of competent jurisdic- tion and accompanied by a number of law enforcement officers as shall be determined by the Chairman may:

(a) enter any premises covered by such warrant and search for, seize and take possession of any book, document or other article used or suspected to have been used in the commission of an offence;

(b) inspect, make copies of, or take extracts including digital copies from any book, record, document or computer, regardless of the medium used for their storage or maintenance;

(c) search any person who is in or on such premises;

(d) open, examine and search any article, container or receptacle;

(e) open any outer or inner door or window of any premises and enter same or otherwise forcibly enter the premises; and

(f) remove by reasonable force any obstruction to such entry, search, seizure or removal as he is empowered to effect.

(2) No person shall be bodily searched under this Clause except by a person of the same gender.