117
other proceeding the magistrate is of opinion that justice cannot be fully done between the parties thereto without the discovery of the informer, it shall be lawful for the magis- trate to require the production of the original information and permit inquiry and require full disclosure concerning the informer.
may be
51. The magistrate may, on the application of the Half of fine Superintendent, award to an informer any portion of any fine awarded to imposed under this Ordinance not exceeding one-half.
informer.
servants.
52. Every licensee under this Ordinance and the holder Respon- of every permit under this Ordinance shall, without prejudice acts of
sibility for to the liability of any other person, be liable criminally for agents and the acts and omissions of his agents and servants in respect of any offence against this Ordinance, and if such licensee or such permit-holder is himself an agent or servant of a company or firm and the licence or permit has been granted wholly or partly for the benefit of such company or firm, he shall, without prejudice to the liability of any other person, be liable criminally for the acts and omissions of the agents and servants of such company or firm in respect of any offence against this Ordinance: Provided that no person shall be sentenced to imprisonment by virtue only of the provisions of this section.
body cor-
53.—(1) A summons may be served on a body cor- Service on porate or a firm by leaving a copy thereof with an adult at porate or the last-known address of the body corporate or firm, and if firm. the body corporate or firm does not appear in answer to such summons the magistrate may proceed ex parte.
(2) In answer to such summons, a body corporate may appear by an officer of such body corporate and a firm may appear by a partner or a responsible representative of such
firm.
Offences, penalties and forfeitures.
statements
54. (1) No person shall make any incorrect statement Incorrect or declaration or apply any incorrect description or supply te any incorrect particulars in any document made or furnished for the purposes of this Ordinance or in connexion with any application for any drawback or for any licence or permit to be issued under this Ordinance.
penalty for
to obtain
in certain
cases.
s. 15.
(2) Every person who ships, or causes to be shipped, or Additional produces, or causes to be produced to any revenue officer to fraudulently be shipped for exportation any hydrocarbon oils not entitled attempting to drawback or any other oils, goods, matter or thing as drawback hydrocarbon oils, the same not being hydrocarbon oils, or fraudulently removes, or conceals any hydrocarbon oils er 3 and 4 other oils, goods, matter or thing, with intent unduly to Vict. c. 18, obtain any drawback on such oils, or any greater drawback than he would otherwise be entitled to, shall upon summary conviction, in addition to all other penalties which he may thereby incur, forfeit either the sum of treble the amount of the drawback sought to be obtained, or the sum of two thousand dollars, at the election of the Superintendent (which election shall be certified by the Superintendent in writing under his hand), and all such hydrocarbon oils or other oils, goods, matters or things shall be forfeited, and may be seized by any revenue officer.