Finance Act, 1992

Powers of officers.

142.—(1) An officer of the Commissioners, duly authorised by the Commissioners in that behalf, may, on production of his authorisation if so requested by a person affected, at all reasonable times, enter premises in which the manufacture, distribution, storage, repair, modification, importation, dealing, delivery or disposal of vehicles is reasonably believed by the officer to be carried on or in which books, accounts or other documents or records relating to such activities are reasonably believed by such officer to be stored or kept and may there—

(a) require any person to produce all books, accounts or other documents or records relating to such activities and, in the case of such information in a non-legible form (including such information in a computer), to produce it in a legible form or to reproduce it in a permanent legible form,

(b) make such search and investigation as the officer shall think proper,

(c) inspect and take copies of or extracts from any such books, accounts or other documents or records there found which are reasonably believed by the officer to relate to such activities as aforesaid, and

(d) remove and retain the said books, accounts or other documents or records for such period as may be reasonable for their further examination,

and such person shall provide to such officer all facilities and assistance necessary for the exercise by such officer of any power conferred on him by this subsection.

(2) (a) Any person in charge of a moving vehicle shall, at the request of an officer of the Commissioners in uniform, stop the vehicle.

(b) Any person in charge of a vehicle shall, at the request of an officer of the Commissioners, duly authorised by them in that behalf and on production of his authorisation if so requested by any person affected—

(i) allow the vehicle to be examined by the officer,

(ii) furnish, within such time and in such form and manner as may be specified by the officer, all such information in relation to the vehicle as may reasonably be required by the officer and is in the possession or procurement of the person, and

(iii) within such time and in such manner as may be specified by the officer, produce and permit his inspection of and the taking of copies of or extracts from all such books and documents relating to the vehicle as are reasonably required by the officer and are in the possession, custody or procurement of such person.

(3) Whenever an officer of the Commissioners reasonably suspects that—

(a) a vehicle has not been registered, or

(b) a vehicle has been converted and a declaration in relation to the conversion has not been made under section 131 , or

(c) any vehicle registration tax in respect of a vehicle has not been paid,

the officer, if duly authorised by the Commissioners in that behalf and on production of his authorisation if so requested by any person affected, may detain the vehicle until such examination, enquiries or investigations as may be deemed necessary by the officer, or by another officer of the Commissioners, have been made for the purpose of determining to the satisfaction of either such officer whether or not the vehicle has been registered, the declaration aforesaid has been made or the vehicle registration tax has been paid, as may be appropriate.

(4) When a determination referred to in subsection (3) has been made in respect of a vehicle, or upon the expiry of a period of one month from the date on which the vehicle was detained under the said subsection, whichever is the earlier, the vehicle shall be seized as liable to forfeiture under the statutes which relate to duties of excise and the management thereof and any instrument relating to the duties of excise made under statute or released.