Section 49

Power of inspection etc (TPA 2nd Sch Para 17)

(1) The Commissioner or an authorised officer may, at all reasonable times enter, with warrant, any premises upon which any person carries on business, or in which he has reasonable grounds to believe that a person is carrying on business, in order to ascertain whether this Act is being complied with, whether on the part of the occupier of the premises or any other person, and on entry he may – 
(a) require the production of, and may examine, make and take copies of, any record, book, account or other document, whether on a data storage device or otherwise, kept on the premises; 
(b) take possession of and remove any record, book, account or other document, whether on a data storage device or otherwise (including the data), which he has reasonable grounds to suspect to be, or to contain, evidence of the commission of any offence under this Act; 
(c) require the occupier of the premises or any person employed therein to answer questions relating to any record, book, account or other document, whether on a data storage device or otherwise, or to any entry therein, and to render such explanation and give any information relating to the business concerned that the authorised officer may require for the exercise of his functions under this Act; 
(d) require any safe, container, envelope or other receptacle in the establishment to be opened; 
(e) at the risk and expense of the occupier of the premises, open and examine any package found therein;
(f) take and retain without payment such reasonable samples of any goods as he may think necessary for the exercise of his functions under this Act. 

(2) Notwithstanding subsection (1), the Commissioner or an authorized officer may, prior to obtaining a warrant, secure the premises for purpose of ascertaining whether this Act is being complied with. 

(3) Where an authorised officer enters any premises in exercise of the powers conferred by subsection (1), he may take with him such persons as he considers necessary for the carrying out of his functions under this Act. 

(4) An authorised officer shall not been titled to enter or remain on any premises or place if, upon request by the owner or lawful occupier, the officer is unable to produce the Commissioner’s written authorisation permitting the officer to exercise the powers conferred by subsection (1). 

(5) The owner or lawful occupier of the premises to which an exercise of power under subsection (1) relates shall provide all reasonable facilities and assistance to the Commissioner or authorised officer in the exercise of the power. 

(6) A person whose accounts, documents, or records have been seized under subsection (1) may examine them and make copies, at the person’s expense, during office hours. 

(7) A person whose data storage device has been seized under subsection (1) may have access to the device during office hours on such terms and conditions as the Commissioner or authorized officer may specify. 

(8) The Commissioner or authorised officer shall sign for all accounts, documents, records or data storage devices removed and retained under this section and return them to the owner within fourteen days of the conclusion of the examination to which they relate and all related proceedings: Provided that the Commissioner shall not retain the accounts, documents, records or data storage devices for a period longer than six months unless the accounts, documents, records or data storage devices are required for the purposes of any proceedings under this Act or any other written law. 

(9) This section shall have effect despite– 
(a) any law relating to privilege or the public interest with respect to access to premises, or the production of any property, accounts, documents, or records (including in electronic format); or 
(b) any contractual duty of confidentiality. 

(10) Any person who - 
(a) resists, hinders or obstructs, or attempts to resist, hinder or obstruct, an authorized officer acting under this section, or fails to comply with subsection (5); or 
(b) fails to comply fully with any requirement made under this section; or 
(c) makes any statement in response to any such requirement, knowing it to be false or incomplete in any material particular, or not having reason to believe that it is true or complete in all material respects; or 
(d) procures or attempts to procure, by any means, any other person to act as aforesaid, commits an offence. 

(11) The Commissioner shall allow the registered person or his authorized representative access to documents or equipment during the audit or examination and the Commissioner shall return the documents or equipment after completing such audit or examination. 

(12) Any audit or examination of the records of a registered person pursuant to this section shall be finalized within six months from the date it commences. 

(13) In the event that the audit or examination is not completed within six months as contemplated in subsection (12), an authorized officer may request the Commissioner to extend the period for conducting the audit or examination and, if such extension is granted, the authorized person shall inform the registered person accordingly. 

(14) Where an audit or examination is not concluded upon expiry of six months from the date of commencement of the audit or examination, a registered person or his or her authorized representative shall, upon request, be issued with an interim certificate indicating the progress made during the audit or examination.


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