Singapore legislation
Clause 40
Clause 40
Amendment of section 65B
Section 65B of the Ordinance is hereby amended by deleting subsection (1) thereof and substituting therefor the following: —“(1) The Comptroller or any officer authorised by him in that behalf shall at all times have full and free access to all buildings, places, books, documents and other papers for any of the purposes of this Ordinance, and may, without fee or reward, inspect, copy or make extracts from any such books, documents or papers.(1A) The Comptroller may take possession of any such books, documents or papers where in his opinion —
the inspection, copying or extraction thereof cannot reasonably be performed without taking possession;
the books, documents or papers may be interferred with or destroyed unless possession is taken; or
the books, documents or papers may be required as evidence in proceedings for an offence against this Ordinance or in proceedings for the recovery of tax or penalty, or in proceedings by way of an appeal against an assessment.”.