Farm Tax Act, 1985
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Entry on land. |
17.—(1) An officer of the Commissioner authorised by the Commissioner to exercise the powers conferred by this subsection may, for the purposes of the performance of the functions of the Commissioner under this Act, enter on any land at all reasonable times and may there carry out such surveys, inspections, tests and examinations and take such measurements and such samples of soil as he considers appropriate for the purpose of the performance of the functions aforesaid and any person found on the land shall furnish to the officer such information within his knowledge or procurement in relation to the land and its ownership and occupation as the officer may request and is, in the opinion of the officer, reasonably required for the purpose of the performance of the functions aforesaid. | |
(2) Without prejudice to the provisions of subsection (1) of this section, an officer of the Commissioner authorised by the Commissioner to exercise the powers conferred by this subsection, may by notice in writing sent by registered post or given to a person believed by the officer to be the owner or occupier of land, or a servant or agent of the owner or occupier of land and responsible for its management, request the person to furnish to the officer such information in relation to the land and its ownership and occupation as may be specified in the notice and is, in the opinion of the officer, reasonably required for the purposes of the performance of the functions of the Commissioner under this Act. | ||
(3) A person to whom a notice is given or sent under subsection (2) of this section shall, not later than 30 days after the date of the receipt by him of the notice, comply with the request for information contained therein. | ||
(4) A person who— | ||
(a) prevents an officer of the Commissioner from entering on land or otherwise obstructs or hinders the officer in the performance of his functions under this Act, or | ||
(b) contravenes subsection (1) or (3) of this section, or | ||
(c) in response to a request for information under subsection (1) or (2) of this section, furnishes information to an officer of the Commissioner that is false or misleading in a material particular, | ||
shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both such fine and such imprisonment. | ||
(5) It shall be a defence for a person charged with an offence under subsection (4) of this section in relation to a request for information under subsection (1) or (2) of this section to show that the information requested was not within the knowledge or procurement of the person and that he so informed an officer of the Commissioner not later than 30 days after the request for the information. | ||
(6) It shall be a defence for a person charged with an offence under subsection (4) (c) of this section to show that he was not aware that the information to which the offence relates was false or misleading. | ||
(7) An officer of the Commissioner performing functions under subsection (1) of this section shall be furnished with a warrant signed by the Commissioner authorising the exercise by him of the powers conferred by that subsection and shall produce the warrant for the inspection of any person affected by such exercise if he is requested to do so by the person. | ||
(8) Where, owing to acts or conduct of the kind specified in subsection (4) (a) of this section by a person or his servant or agent, the Commissioner is impeded in the performance of any of his functions under this Act in relation to any land, an appeal by the person under section 6 of this Act in relation to the land or an application by the person under section 7 of this Act in relation to the land shall not be entertained by the Commissioner. |