8B. Power of Magistrate to issue warrant to seize books Flashcards
8B. Power of Magistrate to issue warrant to seize books
General overview
[8B.01] Where the company defaults or neglects to produce the books ordered to be produced by the Minister or authorised person, the Minister has to apply to court for an order to produce the books and if necessary an order of seizure of those books.
Power to seize books
- magistrate may issue warrant an of seizure
[8B.02] Section 8B empowers a magistrate to order the production of any books required to be produced under s 8A and which have not been produced under that section. The magistrate may issue a warrant of seizure authorising any police officer together with any persons named in the warrant, to enter the premises specified in the warrant, and to search and take possession of any books of the corporation. The warrant shall continue in force for a period of one month after its date of issue.
Power to make copies
[8B.03] Once the books have been seized, the person who takes possession thereof may make copies of or take extracts from the books; or require an person who was a party to the compilation of the books to give an explanation thereof; or keep the books for such period(s) as may be necessary to make copies or take extracts thereof.
Obstructions to entry
- fine not exceeding $2,000 or to imprisonment for not exceeding six months or both.
[8B.04] Anyone who obstructs the exercise of a right of entry or seizure as authorised under the warrant shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding six months or both.