Special Investigating Units and Special Tribunals Act, 1996
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart D : Search and seizure62. Search of premises not identified in warrant |
| (1) | If a senior SARS official has reasonable grounds to believe that— |
| (a) | the relevant material referred to in section 60(1)(b) and included in a warrant is at premises not identified in the warrant and may be removed or destroyed; |
| (b) | a warrant cannot be obtained in time to prevent the removal or destruction of the relevant material; and |
| (c) | the delay in obtaining a warrant would defeat the object of the search and seizure, |
a SARS official may enter and search the premises and exercise the powers granted in terms of this Part, as if the premises had been identified in the warrant.
| (2) | A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for purposes of trade, under this section without the consent of the occupant. |
