STAMP.
No. 8 of 1921.
1521
!
40.-(1) If it appears to a magistrate upon the oath of any person that there is reason to believe that there are or may be upon or in the possession or under the control of any person, or on any premises, any books of account or other instruments whatsoever of which any of the contents may tend to show that an offence against this Ordinance has been committed, it shall be lawful for such magistrate to issue a search warrant authorizing any person named or referred to in the said warrant to search any such person, and to enter and search any such premises and any person found therein, and to inspect and take copies of any books of account or other instruments found on such premises or upon such person.
(2) Any copies so taken shall be admissible in evidence in any proceedings under this Ordinance.
(3) No person shall obstruct any such inspection or taking of copies in any manner whatsoever.
(4) Every person in whose possession or under whose control there may be any books of account or other documents whatsoever which the Collector, or any person authorized thereto by him in writing, may wish to inspect for the purposes of this Ordinance, shall afford to the Collector or to the person duly authorized by him all reasonable facilities for such inspection and for taking copies of such books of account and documents.
41. Every person who for the purpose of evading any stamp duty payable under this Ordinance falsifies, mutilates or destroys any book of account or other instrument whatsoever shall be deemed to commit an offence against this Ordinance.
*
42. (1) No complaint shall be made or information laid for any offence against this Ordinance except within two years from the date of the offence.
(2) No prosecution shall be instituted under this Ordinance except with the consent of the Collector.
of time and consent of Collector.
43. Every person who commits or attempts to commit any offence against this Ordinance shall upon summary conviction be liable to a fine not exceeding ten thousand dollars and to imprisonment for any term not exceeding one year.
* As amended by Law Rev. Ord., 1939, Supp. Sched.
STAMP.
No. 8 of 1921.
1521
!
40.-(1) If it appears to a magistrate upon the oath of any Inspection. person that there is reason to believe that there are or may be upon or in the possession or under the .control of any person, or on any premises, any books of account or other instruments whatsoever of which any of the contents may tend to show that an offence against this Ordinance has been committed, it shall be lawful for such magistrate to issue a search warrant authorizing any person named or referred to in the said warrant to search any such person, and to enter and search any such premises and any person found therein, and to inspect and take copies of any books of account or other instruments found on such premises or upon such person.
(2) Any copies so taken shall be admissible in evidence in any proceedings under this Ordinance.
(3) No person shall obstruct any such inspection or taking of copies in any manner whatsoever.
(4) Every person in whose possession or under whose control there may be any books of account or other documents whatsoever which the Collector, or any person authorized thereto by him in writing, may wish to inspect for the purposes of this, Ordinance, shall afford to the Collector or to the person duly authorized by him all reasonable facilities for such inspection and for taking copies of such books of account and documents.
41. Every person who for the purpose of evading any stamp Falsification. duty payable under this Ordinance falsifies, mutilates or destroys
any book of account or other instrument whatsoever shall be deemed to commit an offence against this Ordinance.
*
42. (1) No complaint shall be made or information laid Limitation for any offence against this Ordinance except within two years from the date of the offence.
(2) No prosecution shall be instituted under this Ordinance except with the consent of the Collector.
of time and consent of Collector.
43. Every person who commits or attempts to commit any Penalties. offence against this Ordinance shall upon summary conviction be liable to a fine not exceeding ten thousand dollars and to
imprisonment for any term not exceeding one year.
* As amended by Law Rev. Ord., 1939, Supp. Sched.
*
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