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20. Section 87 of the principal Ordinance is repealed Repeal of and the following section is substituted therefor :-

Making incorrect application, returns, etc.

Ordinance No. 9 of

and substitu- tion of new section.

87. Every person who makes any applica- 1911, s. 87, tion or supplies any particulars, returns, or account, or other written statement required by this Ordinance shall, if such application, particulars, returns, account or written state- ment be incorrect either in whole or in part, whether the same be signed by him or not, be guilty of an offence, unless he proves that he did not know the same to be incorrect and that the incorrectness was not due to any negligence on his part.

21. The following new sections are inserted in the Insertion of principal Ordinance immediately after section 87 there- new sections

87A and & in Ordinance

of :-

Obligation to give information.

Improper possession of labels, etc.

1911.

87A. Every person who is required by the No. 9 of Superintendent, or by any revenue officer authorised thereto in writing by the Superin- tendent, either generally or for a particular occasion, to give any information on any sub- ject which it is the duty of the Superintendent or revenue officer to inquire into under this Ordinance, and which it is in the power of such person to give, shall give such informa- tion forthwith provided that nothing in this section shall have the effect of enabling the Superintendent or any revenue officer to put any question to, or to require any answer from, any person who has been charged with an offence against this Ordinance or in whose case the Superintendent has decided to pro- secute under this Ordinance.

88.-(1) No person shall, without lawful authority or excuse, have in his possession any label, wrapper or mark issued by the Superintendent for use under this Ordinance.

(2) No person shall, without lawful author- ity or excuse, have in his possession, with intent that it may be used again, any such label, wrapper or mark which has been removed from any cask, jar, bottle or any other receptacle of whatever nature.

(3) No person shall, without lawful author- ity or excuse, have in his possession any label, wrapper or mark so resembling any such label, wrapper or mark as to constitute a colourable imitation thereof, or shall have in his possession any die, block or type apparently intended for the production of any such label, wrapper or mark.

(4) For the purposes of this section, "label", "wrapper or mark", "die", "block", and "type", shall be deemed respectively to include any portion of a label, wrapper or mark, die, block or type.

22. Section 89 of the principal Ordinance is amended Amendment

of Ordinance as follows :-

No. 9 of

(4) by inserting "(1)" immediately after the figures 1911, s. S.

(7) by inserting the words “ upon summary convic- tion" immediately after the word “shall in the ninth line;

(e) by adding the following sub-section at the end

thereof :-

(2) If the magistrate is of opinion that any offence committed against this Ordi- uauce was committed with intent to avoid payment of any duty payable under this Ordinance, he may at his option impose a