1964_DUTIABLE_COMMODITIES_ORDINANCE — Page 32

1989 Ed.]

Dutiable Commodities

[CAP. 109

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37. Counterfeiting documents, etc.

No person shall—

(a) counterfeit or falsify any document which is required by or under the provisions of this Ordinance or which is used in the transaction of any business relating to any trade involving goods to which this Ordinance applies; or

(b) knowingly accept, receive, or use any such document so counterfeited or falsified; or

(c) without lawful authority alter or deface any such document after it is officially issued; or (Amended 66 of 1986 s. 19)

(d) counterfeit any seal, signature, initials or other mark of or used by any officer for the verification of such a document or for the security of goods or for any other purpose relating to the provisions of this Ordinance.

(Amended 3 of 1970 s. 36) [cf. 1952 c. 44 s. 302 U.K.]

38. Restrictions on use and transfer of permits and licences

(1) No person shall without the consent of the Commissioner or an officer authorized in accordance with section 7--

(a) transfer; or

(b) supply, permit or allow any other person to use,

any licence or permit issued under this Ordinance.

(2) No person shall, without the consent of the Commissioner or an officer authorized in accordance with section 7, receive, obtain or use any permit or licence issued to any other person under this Ordinance.

(Amended 3 of 1970 s. 36; L.N.294 of 1982)

39. (Repealed 66 of 1986 s. 20)

40. Presumptions

In all proceedings under this Ordinance and in all proceedings for the recovery of any duties imposed by or under this Ordinance, it shall be presumed until the contrary is proved--

(a) that any goods to which this Ordinance applies are dutiable goods;

(b) that dutiable goods on any premises are in the possession of the licensee, tenant, lessee, occupier or person in charge of such premises;