89 Access to Property and Records

(1) An authorized officer of the Service shall, between the hours of 9 a.m. and 4 p.m. have free access to all lands, buildings and places and to all books and documents, whether in the custody or under the control of a public officer, institution or any other person whatsoever, for the purpose of inspecting any book, or document including those stored or maintained on computers or on digital, magnetic, optical or electronic media, and any property, process or matter which the officer considers necessary or relevant for the purpose of collecting any tax under any Law or enactment he is empowered to administer or for the purpose of carrying out any other function lawfully conferred on the Board, or considered likely to provide any information otherwise required for the purpose of any of those enactments or any of those functions and may, without fee or reward, make any extract from or copies of such books or documents.

(2) Where the hard copies of any of the books or documents mentioned in Subclause (1) of this Clause are not immediately available because they are stored on a computer, or on digital, magnetic, optical or electronic media, the Service may take immediate possession of such removable media and the related removable equipment or computer used to access the stored documents on the media in order to prevent the accidental or intentional destruction, removal or alteration of evidence in the investigation of criminal proceedings.

(3) Where the Service is able to obtain, in place of taking physical possession of such equipment, computer or storage media under Subclause (2) of this Clause and the Service possesses the ability, equipment and computer software to make exact duplicate copies of all information stored on the computer hard drive and preserve all the information exactly as it is on the original computer, the Service shall make such a copy and use it as digital evidence during any investigation or criminal proceedings.

(4) The occupier of a land or building or place that is entered or proposed to be entered by an authorized officer shall:

(a) provide the officer with all reasonable assistance for the effective exercise of powers conferred by this Bill; and

(b) answer questions relating to the effective exercise of the powers orally or, if required by the officer, in writing or by statutory declaration.

(5) Notwithstanding Subclause (1) of this Clause, the authorized officer or a person accompanying the officer shall not enter any private dwelling except with the consent of an occupier or pursuant to an Authorization issued under Subclause (6) of this Clause.

(6) If the Chairman of the Board, on written application, is satisfied that the exercise by an authorized officer of his functions under this Clause requires physical access to a private dwelling, he may issue to the officer a written Authorization to enter that private dwelling.

(7) Every Authorization issued under Subclause (6) of this Clause shall:

(a) be in the Form prescribed by the Board as specified in the Sixth Schedule to this Bill;

(b) be directed to a named Officer of the Service;

(c) be valid for a period of 3 months from the date of its issue or such lesser period as the Chairman considers appropriate; and

(d) notwithstanding paragraphs (b) and (c) of this Clause, be renewable by the Chairman on application.

(8) Every Officer exercising the power of entry conferred by an Authorization issued under Subclause (6) of this Clause shall produce the written Authorization and evidence of identity:

(a) on first entering the private dwelling; and

(b) subsequently when he is reasonably required to do so.