Section 29: Power to access lands, buildings, books and documents.

(1) Notwithstanding anything to the contrary in any other enactment or law, an authorized officer of the Service shall at all reasonable times have free access to all lands, buildings, places, books and documents, in the custody or under the control of a public officer, institution or any other person, for the purpose of inspecting the books or documents including those stored or maintained in computers or on digital, magnetic, optical or electronic media, and any property, process or matter which the officer considers necessary or relevant for the purpose of collecting any tax under any of the relevant enactment or law or for the purpose of carrying out any other function lawfully conferred on the Service or considered likely to provide any information required for the purposes of any of those enactments or any of those functions and may, without fee or reward, make extract from, or copies of, such books or documents.
(2) Where the hard copies of any of the books or documents mentioned in subsection (1) of this section are not immediately available because they are stored in a computer or on digital, magnetic, optical or electronic media, the Service shall take immediate possession of such removable media and the related removable equipment or computer used to access the store documents on the media in order to prevent the accidental or intentional destruction, removal or alteration of records and documents, especially where such could be needed as potential evidence in the investigation or criminal proceedings.
(3) Where the Service is able to obtain in place of taking physical possession of such equipment, computer or storage media under subsection of this section, and the Service possesses the ability equipment and computer software to make exact duplicate copies of all information stored on the computer hard drive and preserve all the information exactly as it is on the original computer, the Service shall make such copy and use it as digital evidence during the investigation or criminal proceedings.
(4) The occupier of a land, building or place that is entered or proposed to be entered by an authorized officer, shall-
(a) provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section ; and
(b) answer questions relating to the effective exercise of the powers under this section, orally, or if required by the officer, in writing, or by statutory declaration.
(5) Notwithstanding subsection (1) of this section, the authorized officer shall not enter any private dwelling except with the consent of an occupier or pursuant to an authorization issued under subsection (7) of this section.
(6) A judicial officer upon an application by an officer of the Service may authorize the officer by warrant to enter into any premises.
(7) Every authorization issued under subsection (7) of this section shall-
(a) be in the form prescribed in the Third Schedule this Act ;
(b) be directed to a named officer of the Service ;
(c) be valid for a period of 3 months from the date of its issue or such lesser period as the judicial officer considers appropriate ;
(d) state its period of validity, or the date on which it expires ; and
(e) notwithstanding paragraphs (c) and (d) of this subsection, be renewable by the judicial officer on application.
(8) An officer exercising the power of entry conferred by an authorization issued under subsection (6) of this section shall produce the written authorization and evidence of identity-
(a) on first entering the private dwelling ; and
(b) whenever subsequently reasonably required to do so.