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Records to be kept by manufacturers, etc.
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48.—(1) It shall be the duty of persons by whom levies are payable or to whom bounties are payable under this Act to keep or cause to be kept such records as may be prescribed by the Minister to be kept by such persons and different records may be required to be kept by different such persons.
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(2) Every record kept in pursuance of this section may be inspected at all reasonable times by an inspector, and it shall be the duty of the person liable under this section to keep such records to produce for the inspection of such inspector on demand such records and also all invoices, consignment notes, receipts and other documents (including copies thereof where the originals are not available) reasonably demanded by such inspector for the purpose of verifying any entry in or explaining any omission from such records.
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(3) If any person by whom any levy or to whom any bounty is payable under this Act—
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(a) fails to keep or cause to be kept such records as are required by this section to be kept or caused to be kept by him; or
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(b) fails to make or cause to be made in such records within the prescribed time the prescribed particulars; or
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(c) fails to produce or cause to be produced for the inspection of an inspector on demand any record, document, or copy of a document which he is required by this section to produce, or obstructs any inspector in the making of such inspection; or
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(d) wilfully or negligently makes or causes to be made in such record any entry which is false or misleading in any material particular;
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he shall be guilty of an offence under this section and shall be liable on summary conviction thereof in the case of a first offence to a fine not exceeding fifty pounds and in the case of a second or any subsequent offence to a fine not exceeding one hundred pounds or imprisonment for any period not exceeding six months or to both such fine and imprisonment.
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(4) For the purposes of this section—
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(a) inspection of a record or document shall include taking copies thereof or extracts therefrom; and
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(b) the word “inspector” means a person authorised in writing by the Minister to exercise the powers conferred on an inspector by this section; and
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(c) a demand for inspection of a record or other document shall be deemed to have been duly made by an inspector to the person by whom a levy or to whom a bounty is payable under this Act if such demand is made verbally at the address of such person to such person or to the manager, secretary, book-keeper or other member of the clerical staff of such person; and
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(d) a refusal or failure to produce a record or other document for inspection if made or committed by a person employed on premises which are owned or occupied by a person by whom a levy or to whom a bounty is payable under this Act shall be deemed to have been made or committed by the owner of such premises.
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