A
coming to his notice in the performance of his duties under this Ordin- ance, or to produce in any court any document pertaining to such matter or thing other than a document required to be kept by the Commissioner under this Ordinance.
(4) Information given to the Commissioner under subsection (4); of section 3 or under subsection (4) of section 8 shall not be receivable in evidence against the person giving such information in any criminal) proceeding save in a prosecution for an offence under paragraph (1) of subsection (1) of section 15.
(5) Notwithstanding the provisions of this section information. received by officers of the Inland Revenue Department for the purposes of this Ordinance may, together with copies of returns, accounts or other documents used for such purposes be communicated to the Com- missioner of Rating and Valuation, to the Collector of Stamp Revenue: or to the Estate Duty Commissioner.
(6) Notwithstanding anything contained in this section, the l Commissioner may permit the Director of Audit or any officer of that departmeni duly authorized by the Director of Audit in that behalf to: have such access to any records or documents as may be necessary for the performance of his official duties. The Director of Audit or any. officer so authorized shall be deemed to be an officer of the Inland Revenue Department for the purpose of subsection (2).
Application
5, (1) Every person carrying on any business not registered under far
the provisions of the Business Regulation Ordinance, 1952 or com- registration. 04 of 1982), mencing to carry on any new business shall make application to the Commissioner in the manner prescribed for the registration of that business.
Registration
of business and issue of
business
registration
certificate.
(2) Such application shall be made within one month of the coming into operation of this Ordinance or of the commencement of such new business whichever is the later:
Provided that the Commissioner may extend such period if he sees fit.
(3) Notwithstanding the provisions of this section only one applica tion for the registration of the business is required to be made in respect of any one business.
6. (1) Upon application being made under section 5 the Com- missioner shall register each business in the manner prescribed.
(2) Businesses registered under the Business Regulation Ordinance, 1952, shall for the purposes of this Ordinance be deemed to have been (14 of 1952). registered under this section.
5
(3) Upon payment of the prescribed fee under section 7 or under an order of a magistrate under section 15 or upon the granting of an exemption under section 9 the Commissioner shall issue a business registration certificate in respect of each business:
Provided that where one fee is payable in respect of several businesses the Commissioner shall issue one such certificate in respect of all such businesses.
(4) The Commissioner shall not be required to make any entry in his register or to issue any business registration certificate in respect of any business which is unlawful.
(5) A business registration certificate shall be valid for the period of twelve months from the date of commencement endorsed thereon. and no such certificate shall be valid unless it bears an endorsement to the effect that-
(a) the prescribed fee has been paid, or
(b) no fee is payable.
(6) The issue of a business registration certificate in respect of any business shall not be deemed to imply that the requirements of any law in relation to such business or to the persons carrying on the same or employed therein has been complied with.
7. (1) The Commissioner may by registered letter addressed to Payment of This place of business call upon any person carrying on business and les.
not in possession of a valid business registration certificate in respect of such business to pay the fee prescribed in item I of the Schedule.
(2) Every person carrying on business shall pay the prescribed fee on or before the date specified in the notice calling upon him to do 50, and where no such notice is received within one month of the expiry of the business registration certificate issued in respect of such business every person carrying on such business shall so notify the Commissioner:
Provided that only one notification is required to be made in respect of any one business.
(3) Notwithstanding the provisions of this section, only one prescribed fee shall be required to be paid in respect of any one business.
(4) No person shall be entitled to any refund of fees paid under the Business Regulation Ordinance, 1952.
Schedule, itern 1.
(14 of 1952).
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