Section 35: Warrant to search and seize

35. Warrant to search and seize (1) Subject to subsection (2), where the Director-General has reasonable ground to believe that an offence has been, is being or is likely to be committed under this Act, he may apply to a District Magistrate for the issue of a warrant to an officer to— (a) enter and search any business premises or place where any business is carried on or anything is done in connection with the business; V4 – 27 [Issue 10] Value Added Tax Act (b) inspect or examine any goods or books, records or other documents, whether kept on computer or otherwise, found there; and (c) seize those goods, books, records or other documents or any computer, device, apparatus, material or computer software used in connection with the business, where such seizure is necessary for any examination or investigation. (2) Subsection (1) shall not apply to a person referred to in section 32 (3). (3) Any goods, books, records or other documents or computer, device, apparatus, material or computer software seized under subsection (1) (c) shall be returned to the person from whom they were seized when no longer required. [S. 35 amended by s. 20 (c) of Act 28 of 2004 w.e.f. 26 August 2004.] 36. — [S. 36 amended by s. 19 (e) of Act 37 of 2011 w.e.f. 15 December 2011; repealed by s. 69 (h) of Act 11 of 2018 w.e.f. 9 August 2018.]