PART II
ADMINISTRATION
3. Functions and powers of Director General and other officers.
(1) The Director General shall have the superintendence of all matters relating to the
sales tax , subject to the direction and control of the Minister.
(2) Subject to the general direction and supervision of the Director General all officers of
Customs and Excise appointed under section 3 of the Customs Act 1967 and holding
the rank of Superintendent or any rank higher than that of Superintendent, shall have and
exercise all powers conferred on the Director General by or under this Act , other than
those conferred by section 15 (5).
(3) It shall be the duty of any proper officer to enforce, and ensure due compliance with,
the provisions of this Act , and to make all due enquiries in relation thereto.
(4) Every person employed on any duty or service relating to the sales tax by the
order or with the concurrence of the Director General (whether previously or
subsequently expressed) shall be deemed to be the proper officer for that duty or service;
and every act required by law at any time to be done by, or with any particular officer
nominated for such purpose, if done by or with any person appointed by the Director
General to act for such particular officer, shall be deemed to be done by or with such
particular officer.
4. Officers to be public servants.
Every person employed on any duty or service relating to the sales tax shall be
deemed to be a public servant within the meaning of the Penal Code. (F.M.S. Cap. 45)
5. Authority cards, etc., to be produced.
(1) Every officer when acting against any person under this Act , shall, if not in
uniform, on demand declare his office and produce to the person against whom he is
acting such badge or authority card as he has been directed to carry under section 9(1) of
the Customs Act 1967.
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(2) It shall not be an offence for any person to refuse to comply with any request, demand
or order made by any officer acting or purporting to act under this Act , if such
officer is not in uniform and refuses to declare his office and produce his badge or
authority card on demand being made by such person.