Breach of
secrecy and other
matters to be offences.
Penal provisions relating to fraud, etc.
38-
shall be guilty of an offence and shall for such offence be liable on summary conviction to a fine not exceeding the total of five hundred dollars and the amount of tax which has been undercharged in consequence of such incorrect return, statement, or information, or would have been so undercharged if the return, statement, or information had been accepted as correct.
(3) No person shall be liable to any penalty under this section unless the complaint concerning such offence was made in the year of assessment in respect of or during which the offence was committed or within three years after the expiration thereof.
(4) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
54. Every person who-
(1) acts under this Ordinance without taking an oath of secrecy as required by section 4 (2); or
(2) acts contrary to the provisions of section 4 (1) or to an oath taken under section 4 (2); or
(3) aids, abets, or incites any other person to act con- trary to the provisions of this Ordinance,
shall be guilty of an offence, and shall for each such offence be liable on summary conviction to a fine not exceeding one thousand dollars.
55.-(1) Any person who wilfully with intent to evade or to assist any other person to evade tax-
(a) omits from a return made under this Ordinance any income which should be included; or
(b) make any false statement or entry in any return made under this Ordinance; or
(c) make any false statement in connexion with a claim. for any deduction or allowance under this Ordinance; or
(d) signs any statement or return furnished under this Ordinance without reasonable grounds for believing the same to be true; or
(e) gives any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Ordinance; or
(f) prepares or maintains or authorizes the preparation or maintenance of any false books of account or other records or falsifies or authorizes the falsification of any books of accounts or records; or
,
(g) makes use of any fraud, art, or contrivance, what- soever or authorizes the use of any such fraud, art, or con- trivance,
shall be guilty of a misdemeanor and shall be liable (a) on summary conviction to a fine not exceeding five hundred dollars and treble the amount of tax for which he is liable under this Ordinance for the year of assessment in respect of or during which the offence was committed, and to