CAP. 112]
[s. 82 cont.]
Tax payable notwithstanding proceedings.
Prosecutions, sanction of Inland Revenue.
(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 account or records; or
(g) makes use of any fraud, art, or contrivance, whatsoever or authorizes the use of any such fraud, art, or contrivance,
shall be guilty of a misdemeanor: Penalty on summary conviction a fine of two thousand 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 imprisonment for six months, and on indictment a fine of ten thousand dollars and treble the amount of the tax and to imprisonment for three years.
(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
[83]
83. The institution of proceedings for, or the imposition of, a penalty, fine, or term of imprisonment under this Part shall not relieve any person from liability to assessment, or payment of any tax for which he is or may be liable.
[84]
84. No prosecution in respect of an offence under Section 80 or 82 may be commenced except at the instance of or with the sanction of the Commissioner.
[85]
PART XV.
General.
Power to make rules.
30 of 1950, Schedule.
85. (1) The Board of Inland Revenue may from time to time make rules generally for carrying out the provisions of this Ordinance and for the ascertainment and determination of any class of income or profits.
(2) Without prejudice to the generality of the foregoing power such rules may--
(a) prescribe the procedure to be followed on application for refunds and relief;
356