Cap. 395 чл. 7Right of access and inspection.

(1) The Director or any person authorised by him in writing in that behalf shall, upon the production of his written authority and at all reasonable times, have the right to enter upon any land, building or place for the purposes of inspecting any stocks, books, records or documents, whether in the custody or under control of a public officer or any other person whatsoever, if the Director or the officer considers that such inspection will enable the ascertainment of the tax payable under this Act by any person or the collection or recovery of tax and may inspect any such stocks, books, records or documents and may without fee or reward make extracts or copies of any such books, records or documents.

(2) If access is required in virtue of subarticle (1) to any premises occupied in whole or in part for the purpose of habitation,

(3) The Director or any person authorised by him may, for the purpose of any inspection under this subarticle, require the production of any book, records or document by any person in whose custody or control such book, records or document may be and may require any such person to give reasonable assistance in the inspection and to answer all questions relating thereto.