XN000022-1994-12-07 — Page 6

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"We recognise that seizure of records is a serious matter. A search warrant is required and to obtain this a magistrate must be satisfied that there are reasonable grounds for suspecting that a person has made an incorrect return," Mr Au-Yeung said.

He added that his staff had also taken urgent steps to minimise any inconvenience to Dr Shiu's patients. "We have agreed to provide Dr Shiu with copies of his records, by fax if necessary."

The Commissioner also confirmed that the seizure of the medical records was lawful and was not in breach of the provisions of the Bill of Rights.

"Our legal advice is that no conflict is involved. Article 14 of the Bill of Rights prohibits the "arbitrary" or "unlawful" interference with privacy. Our legal advisers have confirmed that seizures carried out under a search warrant are neither "arbitrary" nor "unlawful". There is nothing arbitrary about this exercise as the information sought is required for a specific purpose and the seizure cannot be unlawful as it is made pursuant to specific provisions of the Inland Revenue Ordinance."

Finally, Mr Au-Yeung emphasised that the Inland Revenue Ordinance contained important safeguards against the unauthorised disclosure of confidential information.

"My staff are required under the Ordinance to preserve the secrecy of information about the affairs of any person which may come to their knowledge in the performance of their duties."

end/Wednesday, December 7, 1994

Govt to set up $7 billion Civil Service Pension Reserve Fund

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The Administration today (Wednesday) briefed the staff sides of the Central Consultative Councils on the Governor-in-Council's decision to set up a $7 billion Civil Service Pension Reserve Fund as soon as possible with the future balance of the Fund being maintained at a minimum of one year's estimated pension expenditure.