Comparison View

Formal Consolidation |  1997 RevEd
Power of Chief Executive to obtain information
8.—(1)  The Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf shall at all times have full and free access to all buildings, places, books, documents and other papers for the purpose of ascertaining the amount of cess to be paid by any person under this Act, and may, without fee or reward, inspect, copy or make extracts from any such books, documents or papers.
(2)  The Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf may take possession of any such books, documents or papers where in his opinion —
(a)the inspection, copying or extraction thereof cannot reasonably be performed without taking possession;
(b)the books, documents or papers may be interfered with or destroyed unless possession is taken; or
(c)the books, documents or papers may be required as evidence in proceedings for an offence under this Act or in proceedings for the recovery of cess.
Informal Consolidation | Amended Act 28 of 2018
Power to enter premises, etc.
8.—(1)  The Chief Executive, or an officer or agent of the Board authorised by the Chief Executive, is entitled, at all reasonable times, to full and free access to any premises that the Chief Executive, officer or agent (as the case may be) reasonably believes are relevant premises, to do all or any of the following for relevant purposes:
(a)to inspect the premises;
(b)without any fee or reward, to inspect, make copies of, or take extracts from, any record;
(c)to take possession of any record if, in the opinion of the Chief Executive, officer or agent, as the case may be —
(i)the inspection or copy of, or extract from, the record cannot reasonably be performed without taking possession;
(ii)the record may be interfered with or destroyed unless possession is taken; or
(iii)the record may be required as evidence in proceedings for an offence under this Act or any regulations made under this Act, or in proceedings for the recovery of cess.
(2)  In this section —
“relevant premises” means —
(a)any premises owned or occupied by a person who is, or could be prescribed as, a tourism event establishment; or
(b)any premises where any record relating to cess payable under this Act is or is likely to be kept;
“relevant purposes” means any one or both of the following purposes:
(a)to administer or enforce this Act or any order or regulations made under this Act, including to enable the Board to ascertain the amount of cess payable by any person under this Act;
(b)to enable the Board to provide its views to the Minister on any matter to be prescribed in an order to be made under section 5.
[Act 28 of 2018 wef 06/09/2018]