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Stamp Duties Act, 1968 (Act No. 77 of 1968)

Chapter VI: General and Miscellaneous

31D. Search and seizure

 

(1) For the purposes of the administration of this Act, a judge may, on ex parte application by the Commissioner or any officer contemplated in section 31(4), issue a warrant, authorising the officer named therein to, without prior notice and at any time—
(a)
(i) enter and search any premises; and
(ii) search any person present on the premises, provided that such search is conducted by an officer of the same gender as the person being searched,

for any information, documents or things, that may afford evidence as to the non-compliance by any person with his obligations in terms of this Act;

(b) seize any such information, documents or things; and
(c) in carrying out any such search, open or cause to be opened or removed and opened, anything in which such officer suspects any information, documents or things to be contained.

 

(2) An application under subsection (1) shall be supported by information supplied under oath or solemn declaration, establishing the facts on which the application is based.

 

(3) A judge may issue the warrant referred to in subsection (1) if he is satisfied that there are reasonable grounds to believe that—
(a)
(i) there has been non-compliance by any person with his obligations in terms of this Act; or
(ii) an offence in terms of this Act has been committed by any person;
(b) information, documents or things are likely to be found which may afford evidence of—
(i) such non-compliance; or
(ii) the committing of such offence; and
(c) the premises specified in the application are likely to contain such information, documents or things.

 

(4) A warrant issued under subsection (1) shall—
(a) refer to the alleged non-compliance or offence in relation to which it is issued;
(b) identify the premises to be searched;
(c) identify the person alleged to have failed to comply with the provisions of the Act or to have committed the offence; and
(d) be reasonably specific as to any information, documents or things to be searched for and seized.

 

(5) Where the officer named in the warrant has reasonable grounds to believe that—
(a) such information, documents or things are—
(i) at any premises not identified in such warrant; and
(ii) about to be removed or destroyed; and
(b) a warrant cannot be obtained timeously to prevent such removal or destruction,

such officer may search such premises and further exercise all the powers granted by this section, as if such premises had been identified in a warrant.

 

(6) Any officer who executes a warrant may seize, in addition to the information, documents or things referred to in the warrant, any other information, documents or things that such officer believes on reasonable grounds afford evidence of the non-compliance with the relevant obligations or the committing of an offence in terms of this Act.

 

(7) The officer exercising any power under this section shall on demand produce the relevant warrant (if any).

 

(8) The Commissioner, who shall take reasonable care to ensure that the information, documents or things are preserved, may retain them until the conclusion of any investigation into the non-compliance or offence in relation to which the information, documents or things were seized or until they are required to be used for the purposes of any legal proceedings under this Act, whichever event occurs last.

 

(9)

(a) Subject to subsection (10), any person may apply to the relevant division of the High Court for the return of any information, documents or things seized under this section.
(b) The court hearing such application may, subject to subsection (10), on good cause shown, make such order as it deems fit.

 

(10) Where there is good reason to suspect that any person is guilty of an offence, the information, documents or things so seized, may be placed in safe custody and be adjudged to be forfeited to the State by the court having jurisdiction as to the offence and thereafter shall be dealt with as the Commissioner may direct: Provided that nothing contained in this subsection shall affect the rights of any person who is otherwise entitled by law to the possession or custody of any such information, documents or things stolen or improperly obtained.

 

(11) The person to whose affairs any information, documents or things seized under this section relate, may examine and make extracts therefrom and obtain one copy thereof at the expense of the State during normal business hours under such supervision as the Commissioner may determine.

 

(12) Where any stamps are seized under a warrant, the person authorised by the warrant shall, if required, give to the person in whose custody or possession the stamps are found, an acknowledgement of the number, particulars and amount of the stamps and permit the stamps to be marked on the back thereof before the removal thereof."