ENACTMENT NO. 6 OF 1993 ZAKAT AND FITRAH ENACTMENT 1993
PART V - RETURNS
Section 29. Power of access to buildings and documents etc.
(1) For the purpose of this Enactment, the Secretary shall at all times have full and free access to all lands, buildings and places and to all books and other documents and may search such lands, buildings and places and may inspect, copy or make extracts from any such books or documents without making any payment by way of fee or reward.
(2) The Secretary may take possession of any books or documents to which he has access under subsection (1) where in his opinion –
(a) the inspection, the copying of or the making of extracts from the books and documents cannot reasonably be undertaken without taking possession of them;
(b) the books or documents may be interfered with or destroyed unless he takes possession of them; or
(c) the books or documents may be needed as evidence in any legal proceedings instituted under or in connection with this Enactment:
(3) Where in the opinion of the Secretary it is necessary for the purpose of ascertaining the business for any period to examine any books, accounts or records kept otherwise than in the national language, he may by notice under his hand require any person carrying on the business during that period to furnish within a time specified in the notice (not being less than thirty days from the date of service of the notice) a translation in the national language of the books, accounts or records in question.