A Laws.Africa project
26 April 1966

Nigeria Government Gazette supplement dated 1966-04-26 number 44 part A

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                                                                                                    A 133
       Supp 1 ementt toto Offici                  di
                              cial Gazette Extraordinary No.
                                                           No 44, Vol. 53,1966.Pera?
                                                                            26th April,


       INCOME TAX (AUTHORISED COMMUNICATION) DECREE




                                 Decree No. 30
                                                                  [23rd~Ipril 1966]         Commence-
                                                                                            ment.
       THE FEDERAL MILITARY GOVERNMENT hereby decrees as
   follows :—

      1. For the purposes of any investigation or enquiry authorised in any                Authorised
  manner whatsoeverby the Federal Military Government :—                                   commuinica-
                                                                                           tion as to
        (a) The Head of the Federal Military Government may, by an order in                incometax
     writing, authorise the Inspector-General of Police or anyother person to              matters, etc.
     inspect, and if necessary remoye, any. books, records, lists, returns or other
     documents in the possession ‘or control of the Federal Board of Inland
     Revenue (in this Decree called “the Board”) and to obtain any such other
    information as the Inspector-General or such other person mayrequire for
    the purposes of any investigation or enquiry.                        ;
      (5) Where an order is made undersection 1 (a) above, the Board shall
    permit the Inspector-General of Police or such other person so authorised
    to make suchinspection and remove any documentsds he may require, and
    shall disclose to the- person any information or document as may be
    required for the purposes of the investigation or enquiry, and if required
    to do so by the Inspector-General of Police or such other person, the Board
    or any public officer authorised in that.behalf by the Board, shall prepare
    a record of any income tax matterrelating to any person over such period
    as may be required.                                     ‘         ~
      2.—(1) Where an order is made undersection 4 (a) above the Inspect
                                                                         or-               Powers of
 General of Police or any person as may be designated in the                               the
                                                              order may in -
 writing direct the Chairman of the Board or any public officer of the depart-             Inspector-
 ment responsible for such matters or the custody ofthe relevan                            General of
                                                                t information              Police or
 or documentto produce such relevant information ér document, as
                                                                  may be
 required and the Chairman of the Board or such officer shall comply
                                                                                           designated
                                                                     with                 officer.
 such direction within the period specified in the document
                                                            or as may     be
 agreed upon by the Chairman of the Board or such officer and
                                                              the Inspector-
 General of Police or the person designated by the order.
      (2) Where an approval or consent of any person is required to be
; by virtue of any enactment before any disclos                     obtained
                                                ure, transfer, inspection or
: production of any relevant information or document, such
                                                           enactmentshall
 not apply in relatio n to the relevant information or document required to be
 disclosed, transferred, inspected or produced by virtue of this
                                                                 Decree.

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