Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 54

Inspection of books of account etc.

(1) If it appears to a magistrate upon the oath of any person that there is
reason to believe that there are on any premises any books of account or other
instruments whatsoever of which any of the contents may tend to show that an
offence under this Ordinance has been committed, the magistrate may issue a
search warrant authorizing any person named in the warrant to enter such
premises and to search the same and any person found thereon, and to inspect,
and to make and take away copies of, any books of account or other instruments
found on such premises or such person; and any person so authorized shall, as
respects any such books kept by recording any matters otherwise than in a
legible form, be deemed to be authorized to require inspection of, and to take
away, a reproduction of the recording or of the relevant part of it in a
legible form.

(2) Any copies so made shall be admissible in evidence in any proceedings
under this Ordinance.

(3) No person shall obstruct any such inspection, or the making or taking away
of any copy or reproduction, in any manner whatsoever.

(4) Every person in whose possession or under whose control there may be any
books of account or other documents whatsoever which the Collector, or any
person authorized thereto by him in writing, may wish to inspect for the
purposes of this Ordinance, shall afford to the Collector or to the person
duly authorized by him all reasonable facilities for such inspection and for
making and taking away copies of such books of account and documents.

(5) Where any books of account referred to in subsection (4) are kept by
recording any matters otherwise than in a legible form, the duty imposed by
that subsection shall be treated as a duty to allow inspection of, and the
taking away of, a reproduction of the recording or of the relevant part of it
in a legible form.

(6) Any person who contravenes subsection (3) or fails to comply with
subsection (4) commits an offence.