CO129-615-2 Income tax 10-3-1947 - 6-2-1948 — Page 196

Tax to be payable

notwith-

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(c) makes any false statement in connection with a claim for any deduction or allowance under this Ordinance; or

(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 authorises the prepara- tion or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or

(g) makes use of any fraud, art, or contrivance. whatsoever or authorises the use of any such fraud, art, or contrivance,

shall be guilty of a misdemeanor and shall be liable (a) on summary conviction to a fine not exceeding two thousand 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 imprisonment for any term not exceeding six months and (b) if convicted on indict- ment to a fine not exceeding ten 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.

84. The institution of proceedings for, or the imposi- tion of, a penalty, fine, or term of imprisonment under this standing any Chapter shall not relieve any person from liability to assess- ment, or payment of any tax for which he is or may be liable.

proceed-

ings for

penalties, etc.

Prosecutions

to be with the sanction of the

Commis-

sioner

Power to make rules

85. No prosecution in respect of an offence under section 81 or section 83 may be commenced except at the instance of or with the sanction of the Commissioner.

CHAPTER XV

General

86. (1) The Board of Inland Revenue may from time to time make rules generally for carrying out the provisions of this Ordinance and for the ascertainment and determina- tion 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 applica-

tion for refunds and relief;

(b) provide for any matter which by this Ordinance

is to be or may be prescribed.

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