45.  Inspection

 

(1)     A SARS official may, for the purposes of the administration of a tax Act and without prior notice, arrive at a premises where the SARS official has a reasonable belief that a trade or enterprise is being carried on and conduct an inspection to determine only-

 

(a)     the identity of the person occupying the premises;

 

(b)     whether the person occupying the premises is registered for tax; or

 

(c)     whether the person is complying with sections 29 and 30.

 

(2)     A SARS official may not enter a dwelling-house or domestic premises, except any part thereof used for the purposes of trade, under this section without the consent of the occupant.