(c) request the owner of the premises entered into, or any person employed by him, or any other person on the premises, to give to the authorised officer all reasonable assistance and to answer all reasonable questions either orally or in writing. Amended by [Act No. 1 of 2009]; [Act No. 14 of 2009] (4) Where the information requested by the authorised officer pursuant to subsection (3) is stored in a computer, disc, cassette, or on microfilm, or preserved by any mechanical or electronic device, the person to whom the request is made shall be deemed to be required to produce or give access to it in a form in which it can be taken away and in which it is visible and legible. (5) For the purpose of carrying out his duties under this section, the authorised officer may be accompanied by such person as the Commissioner thinks fit. Amended by [Act No. 1 of 2009]; [Act No. 14 of 2009] 18. Repealed by [Act No. 1 of 2009] 19. Obstruction of authorised officer Any person who, in relation to the exercise of powers conferred by section 17 – (a) obstructs or impedes an authorised officer in the exercise of any of his powers; (b) fails to provide assistance or information requested by the authorised officer; (c) refuses to allow an authorised officer to enter any premises or to take any person with him in the exercise of his functions; (d) gives to an authorised officer any information which is false and misleading in a material particular, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to a term of imprisonment not exceeding 2 years.

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