Singapore legislation
Clause 8
Clause 8
Power of Director to obtain information
(1)
The Director or any officer or agent of the Board authorised by the Director 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 the provisions of this Act, and may, without fee or reward, inspect, copy or make extracts from any such books, documents or papers.
(2)
The Director or any officer or agent of the Board authorised by the Director in that behalf 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 interfered with or destroyed unless possession is taken; or
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.