(3) No officer shall disclose any information relating to any person, firm or business acquired in the performance of his duties, —
(a) for the purposes of this Act; or
(b) when requiring to do so as a witness in a court of law; or
(c) to the Commissioner of Taxes or any officer in the Office of that Commissioner
and designated by that Commissioner, for the purposes of any law with the administration of which he is charged. (Amended A.5/1991.)
(4) For the purposes of this Aet any officer may —
(a) without previous notice, at any time enter any premises whatsoever and make
such examination and enquiry as he deems necessary;
(b) while he is on the premises or at any other time require from any person the
production then and there, or at a time and place fixed by the officer, of any
book, document or thing which by this Act is required to be kept or exhibited or
which relates to or which he has reasonable cause to suspect relates to matters
dealt with in this Act and which is or has been on the premises or in the possession or custody or under the control of any such person or his employee;
(c) at any time and at any place require from any person who has or is believed to
have the possession or custody or control of any book, document or thing relating to any matter dealt with in this Act, the production thereof then and there, or
at a time and place fixed by the officer; and
(d) examine and make extracts from and copies of any such book or document and
may require from any person an explanation of any entry therein and may attach
any such book, document or thing as in his opinion may afford evidence of any
matter dealt with in this Act. (Amended A.5/1991.)
(5) An officer may take an assistant or a member of the police force with him on to any
premises.
(6) Any person in connexion with whose business any premises are occupied or used,
and any person employed by him shall furnish such facilities as may be required at any time
by an officer for entering such premises and for the exercise of his powers under this section.
(7) If an officer, after having declared his official capacity and his purpose and having
demanded admission into any premises, is not immediately admitted, he and any person assisting him may at any time, but at night only in the presence of a member of the police force,
break open any door or window or break through any wall on the premises for the purpose of
entry and search.
(8) An officer or any person assisting him may at any time break up any ground or
flooring on any premises for the purpose of search and if any room, place, safe, chest, box or