Section 82 : Powers of Department to obtain information

1) The officer of the Department may do the following in order to implement this Act:

a) To have full or unhindered access to any premises, places, documents or properties situated in Nepal, subject to the laws in force,

b) To obtain any portion of or duplicate copy of the document, including an electronic copy of the documents to which there is access pursuant to clause (a),

c) If the concerned officer thinks that the document to which there is access pursuant to clause (a) is an evidence that could be necessary to assess the tax liability of any person pursuant to this Act, to take such document in his custody, and

d)If any person having access to any document who is requested to provide a duplicate copy of such document does not provide it, and the officer thinks that such document is kept in any property in any form, to take such property in own custody in order to have access to such document.

2) No officer shall be entitled to exercise the powers referred to in sub-section (1) without having authority in writing from the Department. If in entering to any premises or places in exercise by any officer of the powers referred to in sub-section (1), the possessor of such premises or places or the person having access to any concerned document or property requests to show the authority of the Department, such officer has to show such authority to them.

3)If any officer of the Department who enters any premises or places in the exercise of the powers referred to in sub-section (1) so requests, the possessor of such premises or places or the person having access to any concerned document or property has to provide all proper facilities and assistance for the effective use of the powers.

4) The Department may hold in its custody the document or property taken in its custody pursuant to clause (c) or (d) of sub-section (1) until the following time:

a) In the case of any document taken in custody pursuant to clause (c) of sub-section (1) until the time the document is required to assess the tax liability of any person or for any other action pursuant to this Act, and

b) In the case of any property taken in custody pursuant to clause (d) of sub-section (1) until the time when access to the document in question is gained and it is taken in custody.

5) The person whose document is taken in custody pursuant to sub-section (4) may inspect such document and may obtain a copy of or copy down a portion of such document at his/her own cost within office hours and under supervision as prescribed by the Department.

6) Notwithstanding any provision made on privilege or public interest in respect of having access to the documents required for the implementation of this Act, the provisions contained in this Section shall apply in that respect.

Explanation: For purposes of this Section, “possessor” means, with respect to any premise or place, a person having ownership of, manager of the premise or place or any other person remaining there.