Inland Revenue Regulation Act, 1890

Unlawful assumption of character of officer.

12. [1] If any person not being an officer takes or assumes the name, designation, or character of an officer for the purpose of thereby obtaining admission into any house or other place, or of doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, he shall be guilty of a misdemeanour, and shall in addition to any other punishment to which he may be liable for the offence, be liable, on summary conviction, to be imprisoned with or without hard labour, for any term not exceeding three months.

Accounts.

[1 Extended to officers of Commissioners of Customs and Excise, by art. 17 of Stat. Rules and Orders, 1909, No. 197.]