Section 5Part 0 —
Powers of Collector of Taxes
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The Collector of Taxes may, at his absolute decision, inspect all records kept under this Law at any time.
The Collector of Taxes or an authorised officer of the Collector of Taxes shall, on producing, if so required, some duly authenticated document showing his authority, have a right at all reasonable hours to enter any business premises for the purposes of —
inspecting any records;
ascertaining (whether by such inspection or otherwise) any amount or amounts of tax payable by a proprietor of accommodation on those or any other premises;
ascertaining whether there is or has been on those premises any contravention of this Law or any evidence of such contravention; and
the performance by the Collector of Taxes of any of his other functions under this Law.
If a Judge of the Grand Court, on sworn information in writing, is satisfied that there is reasonable ground for entry into any premises for any purpose mentioned in subsection (2) and that —
admission to the premises has been refused, or a refusal is apprehended, and that notice of the intention to apply for the warrant has been given to the occupier; or
an application for admission, or the giving of such a notice, would defeat the object of the entry, or that the case is one of urgency,
the Judge may, by warrant signed by him, authorise the Collector of Taxes and any other person named in the warrant to enter the premises, if need be by reasonable force.
Every warrant granted under this section shall continue in force for a period of one month.
The Collector of Taxes or any other person entering any premises by virtue of this section, or of a warrant issued under it, may take with him such other persons as he considers necessary.
The Collector of Taxes or any other person entering premises by virtue of this section, or of a warrant issued under it, may inspect any records (in whatever form they are held) relating to any business of tourist accommodation, whether or not carried on at those premises, and where any such records are kept by means of a computer may —
have access to, and inspect and check the operation of, any computer and any associated apparatus or material which is or has been in use in connection with the records; and
require any person having charge of, or otherwise concerned with the operation of, the computer, apparatus or material to afford him such assistance as he may reasonably require.
Any person exercising any power conferred by subsection (6) may —
seize and detain any records referred to in that subsection which he has reason to believe may be required as evidence in proceedings under this Law; and
where the records are kept by means of a computer, may require the records to be produced in a form in which they may be taken away.
Cross References
- Section of Grand Court Law
Judge of the Grand Court authority for warrants