19
17.
Sections 17 and 18 of this Ordinance amend
sections 79 and 80 of the principal Ordinance for the reason given in paragraph 2 (a) above.
18.
Section 19 of this Ordinance repeals section
81 of the principal Ordinance, which empowers the
Governor to stop proceedings and to order restitution
of articles forfeited, as being unusual and unnecessary.
There is no such provision in the Tobacco Ordinance,
1916, Ordinance No. 10 of 1916.
19. The new section 87 of the principal Ordinance,
enacted by section 20 of this Ordinance, makes it
necessary for every person to give correct details
of any particulars, returns, etc,, which he supplies under the Ordinance, at his peril of being guilty of
an offence unless he can prove both absence of knowledge
of the incorrectness and absence of negligence conducing
to it. The former section 87 laid on the prosecution
the onus of proving guilty knowledge.
20.
Section 21 of this Ordinance inserts a new
section based on section 48 of the Tobacco Ordinance,
1916, Ordinance No. 10 of 1916, which gives eewer to the
Superintendent, and to certain specially authorised
revenue officers, power to obtain information in certain
cases. This new section, section 87A, is more
restricted than the section in the Tobacco Ordinance
in two respects. In the first place, the power is confined
to the Superintendent and to particular revenue officers
authorised in writing by the Superintendent, whereas
the section in the Tobacco Ordinance gives the power
to all revenue officers. In the second place, a proviso
makes it clear that the section will not confer any power
of questioning any person who has been charged under
the principal Ordinance, or on whose case the
Superintendent has decided to prosecute under the