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(1) If it appears to a magistrate upon the oath of any person that there is reason to believe that there are or may be upon or in the possession or under the control of any person, or on any premises, any books of account or other instruments whatsoever of which any of the contents may tend to show that an offence under this Act has been committed, the magistrate may issue a search warrant authorizing any person named or referred to in the warrant to search any such person, and to enter and search any such premises and any person found therein, and to inspect and take copies of any books of account or other instruments found on those premises or upon that person.(2) Any copies so taken shall be admissible in evidence in any proceedings under this Act.(3) If any person obstructs any such inspection or taking of copies in any manner whatsoever he shall be guilty of an offence and liable to a fine not exceeding twenty thousand shillings.
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