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14
NO. 7 OF 2011


(c) may, without fee or reward, inspect, copy or make extracts from any such document, computer, computer program, computer software or computer output;
(d) may, at any reasonable time, inspect and check the operation of any computer, device, apparatus or material which is or has been in use in connection with anything to which this section applies;
(e) may take possession of any such document, computer, device, apparatus, material, computer program or computer software where in his opinion—
(i) the inspection, checking, copying thereof or extraction therefrom cannot reasonably be performed without taking possession;
(ii) any such items may be interfered with or destroyed unless possession is taken; or
(iii) any such items may be required as evidence in proceedings in respect of an offence under this Act or in proceedings for the recovery of duty or penalty, or in proceedings by way of an appeal against an assessment; and
(f) may require—
(i) the person by whom or on whose behalf the computer is or has been used, or any person having charge of, or otherwise concerned with the operation of the computer, device, apparatus or material, to provide the Commissioner or officer with such reasonable assistance as he may require for the purposes of this section; and
(ii) any person in possession of decryption information to grant him access to such decryption information necessary to decrypt data required for the purposes of this section.

(2) The Commissioner may require any person to give orally or in writing, as may be required, all such information concerning his or any other personʼs transactions made in the course of a private lottery or business as may be demanded of him by the Commissioner for the purposes of this Act.

(3) No person shall, by virtue of this section, be obliged to disclose any particulars which he is under any statutory obligation to observe secrecy.