84Search warrant

84 Search warrant (1) If a magistrate is satisfied, on the application of the commissioner supported by an affidavit or other sworn evidence, that there is a reasonable ground for suspecting that a document relevant to the assessment or payment of tax may be found in certain premises, the magistrate may issue a warrant authorising an authorised officer together with any assistants named or described in the warrant— (a) to enter those premises, using the force that is necessary for the purpose; and (b) to search the premises and to break open and search anything in the premises where a document or gaming machine may be stored or concealed; and (c) to seize and remove, on behalf of the commissioner— (i) any document that appears to be relevant to the assessment or payment of tax; or (ii) any gaming machine that the authorised officer believes on reasonable grounds to be connected with an offence against a tax law. (2) The powers given by this section are additional to, and do not limit, any other powers given under a law.