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.
