CAP. 109]

[s. 11 cont.]

22 of 1950, Schedule.

Powers of revenue officers.

Dutiable Commodities.

to which he may be liable for the offence, be liable on summary conviction to a fine of one thousand dollars and to imprisonment for six months.

12. (1) Every revenue officer shall for the purposes of this Ordinance have power to do all or any of the following things-

(a) to enter at all reasonable times, or, if specially authorized in writing by the Director for the purposes of this section, at any time, by day and night, and remain as long as he thinks fit upon any premises or place in respect of which any person holds a licence under this Ordinance and to inspect and examine the premises or place and every part thereof;

(b) to require the production of any licence, permit, and any book or document kept in pursuance of this Ordinance or any regulations thereunder, and to inspect, examine and copy any such book or document;

(c) to make such examination and inquiry as may be necessary to ascertain whether the provisions of this Ordinance and of any regulations are complied with as respects any goods to which this Ordinance applies;

(d) without payment, to take such samples of any goods to which this Ordinance applies as the Director may direct for examination or for ascertaining the duty payable on such goods; and

(e) to exercise such other powers as may be necessary for giving effect to the provisions of this Ordinance.

(2) The holder of every licence or permit under this Ordinance and his servants shall furnish the means required by a revenue officer as necessary for any entry, inspection, examination, inquiry or the exercise of his powers under this Ordinance in relation to any goods to which this Ordinance applies and which are in the possession, custody or control of such licensee or permittee.

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