No.8 FINAc'ICE (No. 2) 2014 (2) An officer may, at any time, enter and search the premises of an operator or the premises of any person who renders services liable to special excise duty on airtime and who is suspected of providing such services in contravention of. or without complying with, this Part, and may(a) take extracts from,ormakecopies of ,anybookordocument found on the premises that has a bearing on the investigation: or (b) use any computer system on the premises, or require assistance of any person on the premises to use that computer system, to(i) search any data contained in ,or available to the computer system; or (ii) reproduce any record from the data; or (iii) seize any output from the computer for examination and copying. (3) An officer may remove all the machinery, equipment and materials used in rendering services in contravention of, or without complying with this Part or, pending removal, seal the premises in which the services are so rendered. (4) An operator shall, at the premises specified in his or her licence, provide free of charge, such accommodation and other facilities as the Commissioner may determine to enable officers to exercise their powers of inspection and supervision under this Act. 172L Operator ceasing business ( 1) Where an operator intends to cease the provision of the service liable to special excise duty on airtime, the operator shall give to the Commissioner not less than one month's prior written notice of that intention and shall within twenty days from the date of ceasing to provide the service, lodge with the Authority a true and comple~e return of all airtime disposed of in whatever manner and business activity since the last monthly return, together with a payment for the amount of special excise duty payable. (2) Nothing contained in this section shall be deemed to deprive the State of any right it may have against the property or estate of the operator or those of its sureties in respect of any duty which may remain unpaid after cessation ofbusiness activity and shall not relieve the operator of liability to prosecution under this Act.". 13 Validation of collection of special excise duty on airtime before promulgation of Part XIIB of Cap. 23:02 Any collection of special excise duty on airtime under Part XIIB of the Customs and Excise Act [Chapter 23 :02] that is effected before this Act is promulgated is hereby validated. 216 2014