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CMA Final · Indirect Tax Laws and Practice · Inspection, Search, Seizure, Arrest and Prosecution

During a search, an officer seizes books from a trader. No notice has been issued yet. The trader wants to take copies of the seized documents. Which statement follows from the Act?

The trader is entitled to make copies or extracts of seized documents, but only in the presence of an authorised officer and at the place and time the officer indicates. The right is denied only where the proper officer thinks copying would prejudicially affect the investigation.

  1. AThe trader has no right to copies until a notice is issued
  2. BThe trader may make copies or extracts in the presence of an authorised officer at the place and time the officer indicates, unless the proper officer considers this would prejudicially affect the investigationCorrect
  3. CThe trader may take copies at any time without any officer present
  4. DCopies may be taken only by the officer, and the trader may inspect them only after prosecution begins

Explanation

Section 67(5) entitles the person from whose custody documents are seized to make copies or take extracts in the presence of an authorised officer, at the place and time the officer indicates. The exception is where, in the opinion of the proper officer, this would prejudicially affect the investigation. The right does not wait for a notice, and the trader cannot copy without the officer present.

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