Authorised officers to have powers of police officers
Finance Act, 2017Effective 3rd April 2017
(1) For the purposes of administering a tax law, an authorised officer shall,
in the performance of that officer’s duties, have all the powers, rights,
privileges and protection of a police officer.
(2) Without prejudice to the generality of subsection (1), the authorized
officer shall have the power to enter and search any premises or vessels
and seize, collect and detain evidence and produce such evidence in any
proceedings before a court of law or tax appeals tribunal.
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