(c)
request the owner of the premises entered into, or any person
employed by him, or any other person on the premises, to give to
the authorised officer all reasonable assistance and to answer all
reasonable questions either orally or in writing.
Amended by [Act No. 1 of 2009]; [Act No. 14 of 2009]
(4)
Where the information requested by the authorised officer pursuant
to subsection (3) is stored in a computer, disc, cassette, or on microfilm, or
preserved by any mechanical or electronic device, the person to whom the
request is made shall be deemed to be required to produce or give access
to it in a form in which it can be taken away and in which it is visible and
legible.
(5)
For the purpose of carrying out his duties under this section, the
authorised
officer
may
be
accompanied
by
such
person
as
the
Commissioner thinks fit.
Amended by [Act No. 1 of 2009]; [Act No. 14 of 2009]
18.
Repealed by [Act No. 1 of 2009]
19.
Obstruction of authorised officer
Any person who, in relation to the exercise of powers conferred by section 17 –
(a)
obstructs or impedes an authorised officer in the exercise of any
of his powers;
(b)
fails to provide assistance or information requested by the
authorised officer;
(c)
refuses to allow an authorised officer to enter any premises or to
take any person with him in the exercise of his functions;
(d)
gives to an authorised officer any information which is false and
misleading in a material particular,
shall commit an offence and shall, on conviction, be liable to a fine not exceeding
50,000 rupees and to a term of imprisonment not exceeding 2 years.