49
Tax to be payable not- withstanding any proceed
ings for penalties, etc.
Prosecutions
to be with
32
(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 account 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 imprison- ment for any term not exceeding six months and (b) if convicted on indictment to a fine not exceeding five thousand dollars and treble the amount of the tax and to imprisonment for any term not exceeding three years.
(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
68. The institution of proceedings for, or the imposition of, a penalty, fine, or term of imprisonment under this Chapter shall not relieve any person from liability to assess- ment, or payment of any tax for which he is or may be liable.
69. No prosecution in respect of an offence under section 65 or section 67 may be commenced except at the instance of the Com- of or with the sanction of the Commissioner.
the sanction
missioner.
Power to
make rules
CHAPTER XII.
GENERAL.
70. (1) The Board of War Taxation 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.
(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;
(b) provide for any matter which by this Ordinance is to be or may be prescribed.
(3) Such rules may prescribe fines recoverable on sum- mary conviction for any contravention thereof or failure to comply therewith not exceeding in each case a sum of two hundred dollars.
(4) All such rules made by the Board of War Taxation shall be submitted to the Governor, and shall be subject to the approval of the Legislative Council.