Section 64 — Tax investigation

(1) Notwithstanding the provision of any other law, the tax authority shall have the power to investigate or cause an investigation to be conducted to ascertain any violation of any tax law, whether or not such violation has been reported to the relevant tax authority.

(2) The relevant tax authority may employ Special Purpose Tax Officers for the purpose of subsection (1) to carry out investigation of any offence under this Act and may seek the assistance of any relevant law enforcement agency.

(3) Where an investigation under this section reveals the commission of any tax offence or an attempt to commit any offence, the relevant tax authority shall, under section 139 of this Act, undertake the prosecution of the offences.

(4) Where a relevant tax authority is satisfied that any property is a subject matter in a tax investigation under this Act or evidence in relation to the commission of a tax offence, is under the custody, control or possession of any person, the relevant tax authority may apply to court for an order to seize, seal, or take custody or possession of the property.