Dairy Produce Marketing Act, 1961

Returns.

40.—(1) Every person liable under this Act to pay any sum to the Board on foot of milk levy, butter levy or butter stocks levy shall, before the expiration of the time within which the sum is required to be paid, send to the Board, in such form and manner and within such time as may be prescribed such particulars as may be prescribed of—

(a) in case the sum aforesaid is payable on foot of milk levy, the acquisition (whether by purchase or otherwise) and the disposal (whether by sale or otherwise) of milk by the person during such period as may be prescribed,

(b) in case the sum aforesaid is payable on foot of butter levy, the acquisition (whether by purchase or otherwise), the disposal (whether by sale or otherwise) and manufacture of butter by the person during such period as may be prescribed, and

(c) in case the sum aforesaid is payable on foot of butter stocks levy, stocks of butter held by or on behalf of the person during such period or on such day as may be prescribed.

(2) (a) The Board may serve a notice in writing on any registered proprietor of premises or butter trader requiring him to make to the Board within three days after the service of the notice a return of the amount of butter held anywhere by the proprietor or trader or on his behalf on a day mentioned in the notice, being a day specified in an order under subsection (3) of section 38 of this Act in respect of which butter stocks levy is payable.

(b) The Board may serve a notice in writing on any person who keeps butter in storage for a registered proprietor of premises or a butter trader requiring him to make to the Board within three days after the service of the notice a return of the amount of the butter kept anywhere by the person on a day mentioned in the notice, being a day specified in an order under subsection (3) of section 38 of this Act in respect of which butter stocks levy is payable and of the persons for whom the butter is so kept and of the quantity so kept for each such person.

(c) A return under this subsection shall be in the prescribed form and shall contain in addition to the particulars specified in paragraph (a) or (b), as the case may be, of this subsection, the prescribed particulars.

(d) A notice under this subsection may be served by delivering it to the person to whom it is addressed or by leaving it with a person over the age of sixteen years at the premises where the person to whom it is addressed carries on business or by sending it by registered post to the person to whom it is addressed at the premises where he carries on business.

(e) A person on whom a notice is served under this subsection shall comply with the terms thereof.

(3) The Board may make regulations for the purposes of this section and in this section “prescribed” means prescribed by regulations made under this subsection.

(4) A person who contravenes a provision of this section or who makes a return which to his knowledge is false or misleading 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 twenty pounds and, in the case of a second or any subsequent offence, to a fine not exceeding one hundred pounds.