section 462.48(3)


462.48(3) Where the judge to whom an application under subsection (1.1) is made is satisfied (a) of the matters referred to in paragraph (2)(d), and (b) that there are reasonable grounds for believing that it is in the public interest to allow access to the information or documents to which the application relates, having regard to the benefit likely to accrue to the investigation if the access is obtained, the judge may, subject to any conditions that the judge considers advisable in the public interest, order the Commissioner of Revenue or any person specially designated in writing by the Commissioner for the purposes of this section (c) to allow a police officer named in the order access to all such information and documents and to examine them, or (d) where the judge considers it necessary in the circumstances, to produce all such information and documents to the police officer and allow the police officer to remove the information and documents, within such period after the expiration of seven clear days following the service of the order pursuant to subsection (4) as the judge may specify.