Stamp.
(2) Any copies so taken shall be admissible in evidence in any proceedings under this Ordinance.
(3) No person shall obstruct any such inspection or taking of copies in any manner whatsoever.
(4) Every person in whose possession or under whose control there may be any books of account or other documents whatsoever which the Collector, or any person authorized thereto by him in writing, may wish to inspect for the purposes of this Ordinance, shall afford to the Collector or to the person duly authorized by him all reasonable facilities for such inspection and for taking copies of such books of account and documents.
[40]
[CAP. 117
49. Any person who for the purpose of evading any stamp duty payable under this Ordinance falsifies, mutilates or destroys any book of account or other instrument whatsoever shall be deemed to commit an offence.
[41]
Limitation of time and
50. (1) No complaint shall be made or information laid for any offence against this Ordinance except within two years from the date of the offence.
(2) No prosecution shall be instituted under this Ordinance except with the consent of the Collector.
[42]
Collector.
51. Any person who commits or attempts to commit any offence shall upon summary conviction be liable to a fine of ten thousand dollars and to imprisonment for one year.
[43]
SCHEDULE.
Nature of Instrument.
1. ADJUDICATION FEE (to be paid on the requisition or other application for adjudication).
[ss. 4, 5, 7, 21.]
(a) Stamp Duty.
(b) Time for stamping.
(c) Persons liable.
(a) $5.00.
(b) Before adjudication.
(c) The person applying for adjudication.
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