Section 36: Enforcement of powers.

(1) The Service may co-opt the assistance and co-operation of any of the law enforcement agencies in the discharge of its duties under this Act.
(2) The law enforcement officers shall aid and assist an authorized officer in the execution of any warrant of distraint and the levying of distraint.
(3) Any tax officer armed with the warrant issued by a Judicial officer and accompanied by a number of law enforcement officers as may be determined by the Executive Chairman shall-
(a) enter any premises covered by such warrant and search for seize and take possession of any book, document or other article used or suspected to have been used in the commission of an offence ;
(b) inspect, make copies of, or take extracts including digital copies from any book, record, document or computer, regardless of the medium used for their storage or maintenance;
(c) search any person who is in or on such premises ;
(d) open, examine and search any article, container or receptacle ;
(e) open any outer or inner door or window of any premises and enter or otherwise forcibly enter the premises and every part thereof ; or
(f) remove by reasonable force any obstruction to such entry search, seizure or removal as he is empowered to effect.
(4) No person shall be bodily searched under this section except by a person who is of the same gender as the person to be bodily searched.