1956-HKRS30-8-46_Part06 — Page 12

Method of applica- tion, and power to call for evidence

in support.

Power to isove

Provided that the Director may, at any time-

(i) suspend such appointment without assigning any reason

therefor; or

(ii) after reference to the Authorized Auditors Board established under the provisions of section 131A of the Companies Ordinance, likewise revoke such appointment.

4. (1) Application for an Imperial Preference Certificate shall be made to the Director in such manner and in such form as the Director may prescribe.

(2) The Director or an authorized officer may require an applicant to furnish in support of his application and upon oath if so required such declarations, information and other documents including costing statements and accounts which the Director or an authorized officer may require in connexion with the issue of an Imperial Preference Certificate and may further require that such information or documents be prepared and certified by an approved accountant.

(3) The application and declarations mentioned in para- graph (a) shall be deemed try liave been made subject to such terms and conditions as may be endorsed thereon.

5. (1) The Director and any authorized officer may issue an Imperial Preference Certificate in respect of any article Imperial Preference manufactured, processed, or produced in the Colony which had Certificates.

been, or has been, or will be exported from the Colony.

(2) An Imperial Preference Certificate may specify or contain-

(a) the manner in which such article has been manufactured,

processed, or produced;

(b) particulars of the persons concerned in the manufacture, process, production, or exportation of such article:

(c) particulars prepared by an approved accountant, and certified by him as being correct, regarding the Commonwealth or Empire content present in the article to which the certificate relates;

(d) such other particulars as regards the origin of the materials of which the article is composed or which were used during the manufacture, process, or production of

the article, the method of shipment and such other details as may identify the article or may generally facilitate its importation into any part of the Common- wealth or Empire,

and shall be in such form as the Director may prescribe and shall be subject to such conditions as may be endorsed thereon.

(3) The Director or an authorized officer may, in his absolute discretion and without assigning any reason therefor- (a) issue or refuse to issue an Imperial Preference Certificate; (b) impose such conditions on the issue of an Imperial

Preference Certificate as he may decide; and

(c) revoke any certificate issued under paragraplı (1).

6.

(1) Any person who, without lawful authority-- (a) uses an Imperial Preference Certificate in respect of an article other than an article of a description and quality specified in such certificate;

(b) exports an article the subject matter of an Imperial Preference Certificate to a place, or in a manner, other than that specified in the application pursuant to which such certificate has been issued;

(c) makes or causes to be made to any Imperial Preference Certificate any alteration, whether by addition, insertion, obliteration, erasure, removal, or otherwise; or

(d) substitutes or permits, suffers or allows any other person to substitute, any article whatsoever for any other article in respect of which an Imperial Preference Certificate has been issued under these regulations,

shall be guilty of an offence and upon summary conviction shall be liable to a fine of one hundred thousand dollars and to im- prisonment for one year.

(2) Where a person is guilty of an offence under this regulation, every partner, director, secretary, manager and other officer of such person at the time of the commission of the offence shall be deemed to be guilty of that offence unless be proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence.

Offences.