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15. Powers to
enter and search any premises :
(1) The Federal Tax Ombudsman,
or any Staff Member authorised in this behalf, may, for the purpose of
making any investigation , enter any premises where the Federal Tax Ombudsman
or, as the case may be, such member has reason to believe that any article,
book of accounts, or any other document relating to the subject matter
of investigation may be found, and may:
(a) search such premises
and inspect any article, book of accounts or other document;
(b) take extracts or
copies of such books of accounts and documents;
(c) impound or seal such
articles, books of accounts or documents; and
(d) make any inventory
of such articles, books of accounts and other documents found in such
premises.
(2) All searches made
under sub-section (1) shall be carried out, mutatis mutandis, in
accordance with the provisions of the code of Criminal Procedure, 1898
(Act V of 1898).
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