CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
(3) If it is shown to the satisfaction of a Magistrate on sworn information in
writing -
(a) that admission to any premises has been refused, or that refusal
is apprehended, or that an application for admission would defeat
the object of the entry; and
(b) that there is reasonable ground for entry into the premises for
any purpose as is mentioned in subsection (1),
the Magistrate may by warrant under his hand authorise the Board by any
authorised officer to enter the premises, if need be by force, except that
such a warrant shall not be issued unless the Magistrate is satisfied either
that notice of the intention to apply for a warrant has been given to the
occupier, or that the giving of such notice would defeat the object of the
entry. Where it is shown to the satisfaction of the Magistrate that the
giving of the notice would defeat the object of the entry, the provisions of
this subsection shall apply notwithstanding anything to the contrary in
subsection (2).
(4) An authorised officer entering any premises by virtue of this section,
or of a warrant issued thereunder, may take with him such other persons as
may be necessary.
(5) Every warrant granted under this section shall continue in force until
the purpose for which the entry is necessary has been satisfied.
(6) Any person who in compliance with the provisions of this section, or
of a warrant issued thereunder, is admitted into a factory or work-place,
discloses to any person any information obtained by him in the factory or
work-place with regard to any manufacturing process or trade secret, is,
unless such disclosure was made in the performance of his duty, liable to a
fine of fifteen thousand dollars or to imprisonment for twelve months. F.A. 35/98*
(7) Any person who hinders or molests or interferes with any person doing
anything that he is authorised to do or prevents or attempts to prevent any
person from doing any such thing and any person who unless he is unable
to do so fails or refuses to do anything he is required by or pursuant to this
section to do is guilty of an offence and liable on summary conviction to a
fine of fifteen thousand dollars and to imprisonment for two years. F.A. 35/98*
BIR Mac Edition 91/01 Page 129