Section 21B
Power of access to buildings and documents etc.
of I Ncome Tax (Petroleum) Act
(1)
The Collector and any officer authorised in writing by him in that behalf shall at all times have full and free access to all land, buildings, places, books, documents and other papers for any of the purposes of this Act and may, without fee or reward, inspect, copy or make extracts from any such books, documents or papers.
(2)
The Collector may take possession of any books, documents or papers to which he has access under subsection (1) where in his opinion —
(a)
the inspection, copying thereof or extraction therefrom cannot reasonably be performed without taking possession;
(b)
the books, documents or papers may be interfered with or destroyed unless possession is taken; or
(c)
the books, documents or papers may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of tax or liabilities as may be demanded by the Collector for the purposes of this Act.
(3)
Where in the opinion of the Collector it is necessary for the purpose of ascertaining income in respect of the gains or profits from any business for any period to examine any books, accounts or records kept otherwise than in the Malay or English languages, he may by notice require any person carrying on that business during any period to furnish within the time stated in the notice (not being less than 30 days from the date of service of the notice) a translation into the Malay or English languages of those books, accounts or records.