Tobacco Act, 1934

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Returns by manufacturer.

39.—(1) Every manufacturer shall, not later than such date as may be prescribed by the Minister for Industry and Commerce in relation to the year 1934 and not later than the 1st day of September in the year 1935 and every subsequent year, send to that Minister a return in the form prescribed by that Minister, showing the quantities, types, and classes of tobacco used by him for manufacturing purposes during the period of twelve months ending on the 5th day of July in such year and the quantities and classes of manufactured tobacco produced therefrom.

(2) Every manufacturer who fails, neglects, or refuses to comply with the obligations imposed on him by this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

(3) An offence under this section may be prosecuted by or at the suit of the Minister for Industry and Commerce as prosecutor.