1950_INLAND_REVENUE_ORDINANCE — Page 63

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4:

Inland Revenue.

(3) No person shall be liable to any penalty under this section unless the complaint concerning such offence was made in the year of assessment in respect of or during which the offence was committed or within three years after the expiration thereof.

(4) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.

[81]

[CAP. 112

81. Any person who-

Breach of secrecy and other matters

(a) acts under this Ordinance without taking an oath of to be offences.

secrecy as required by subsection (2) of section 4; or

(b) acts contrary to the provisions of subsection (1) of section 4 or to an oath taken under subsection (2) of section 4; or

(c) aids, abets, or incites any other person to act contrary to the provisions of this Ordinance,

shall be guilty of an offence: Penalty a fine of one thousand dollars.

[82]

82. (1) Any person who wilfully with intent to evade Penal or to assist any other person to evade tax—

provisions relating to fraud, etc.

(a) omits from a return made under this Ordinance 30 of 1950,

any sum which should be included; or

(b) makes any false statement or entry in any return

made under this Ordinance; or

(c) makes any false statement in connexion 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

Schedule.

355