CAP. 113]
[r. 7 cont.]
Accountant General may require records to be kept.
Production
of records.
Penalty
G.N.A. 75/51.
Meals and Intoxicating Liquors Tax.
(3) If the approval of the Accountant General is expressed to be granted subject to the compliance by the licensee with any conditions, it shall be the licensee's duty to comply with those conditions.
(4) The Accountant General may at any time either on his own motion or on an application made to him in writing by the licensee, and without prejudice to his powers subsequently to grant his approval to any arrangements, declare that any arrangements so approved shall, on the date specified in that behalf in the declaration, cease to be in force.
(5) If at any time a licensee is uncertain whether meals or intoxicating liquors will or will not be chargeable with tax, the licensee may make arrangements for furnishing returns in the same manner as if the meals or intoxicating liquors were subject to tax, and this regulation shall apply to any such arrangements.
8. The Accountant General may, if he thinks it necessary so to do for the protection of the revenue, require a licensee to keep such books and records of food and liquor purchased, sold and consumed, and in such form as he may prescribe, and it shall be the duty of the licensee to comply with such requirements.
9. Every licensee shall at all reasonable times on demand by any officer authorized by the Accountant General, produce to that officer all books and records kept by the licensee in connexion with the purchase, sale and consumption of food or liquor and shall allow the officer to inspect and take an account of the same or to remove the same for the purpose of examination or inquiry.
10. Any person who acts in contravention of regulations 2 (1) and (2), 3 (1), 4 (1) to (4), 5, 6, 7 (3) and (5), 8 and 9 shall be liable to a fine of five hundred dollars.
Page 364
1
CAP. 113]
[r. 7 cont.]
Accountant General may require records to be kept.
Production
of records.
Penalty
G.N.A. 75/51.
Meals and Intoxicating Liquors Tax.
(3) If the approval of the Accountant General is expressed to be granted subject to the compliance by the licensee with any conditions, it shall be the licensee's duty to comply with those conditions.
(4) The Accountant General may at any time either on his own motion or on an application made to him in writing by the licensee, and without prejudice to his powers sub- sequently to grant his approval to any arrangements, declare that any arrangements so approved shall, on the date specified in that behalf in the declaration, cease to be in force.
(5) If at any time a licensee is uncertain whether meals or intoxicating liquors will or will not be chargeable with tax, the licensee may make arrangements for furnishing returns in the same manner as if the meals or intoxicating liquors were subject to tax, and this regulation shall apply to any such arrangements.
8. The Accountant General may, if he thinks it necessary so to do for the protection of the revenue, require a licensee to keep such books and records of food and liquor purchased, sold and consumed, and in such form as he may prescribe, and it shall be the duty of the licensee to comply with such requirements.
9.
Every licensee shall at all reasonable times on demand by any officer authorized by the Accountant General, produce to that officer all books and records kept by the licensee in connexion with the purchase, sale and consumption of food or liquor and shall allow the officer to inspect and take an account of the same or to remove the same for the purpose of examination or inquiry.
10. Any person who acts in contravention of regulations 2 (1) and (2), 3 (1), 4 (1) to (4), 5, 6, 7 (3) and (5), 8 and 9 shall be liable to a fine of five hundred dollars.
364
1
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