Sixth Schedule Clause 89(7)(a)
FORM OF AUTHORIZATION TO ACCESS LANDS & BUILDINGS Books and Documents
To ______________________________
________________________________
________________________________
The Plateau State Internal Revenue Service, by virtue of the powers vested in it by Clause 89 (7)(a) of the Plateau State Revenue (Consolidation) Bill of 2017, hereby authorizes you to enter the premises, office, place of management or residence of any person, the principal officer, agent factor or representative or any person who has been suspected by the service of fraud, evasion, willful default etc., in connection with any revenue due to Government; and whose premises, office, place of management or residence of the Principal Officer, agent, factor or representative is at ____________________ and for carrying out your assignment there.
The Service further authorize you, with the aid of any police officer (if necessary), which assistance he is hereby required to give, to search and remove (if necessary) such records, books and documents which may be found in the possession of any person in respect of whom the revenue remains unpaid.
And for the purpose of this assignment, the Service hereby authorizes you, if necessary, with such assistance as aforesaid, to break open any building or place in the day time.
2. The particulars of the said arrears of tax or other revenue are as follows:
Years of assessment
(i) ________________________________
(ii) ________________________________
(iii) ________________________________
No. of Notice of Assessment:
SIGNED and issued under the hand of the Chairman, Plateau State Boa rd of Internal Revenue atthis.day of .20..
Chairman
Plateau State Board of Internal Revenue