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Records to be kept at registered premises.
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48.—(1) On and after the appointed day it shall be the duty of every person registered in any register in respect of any premises to keep or cause to be kept at the appointed place in the prescribed form the following records, that is to say:—
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(a) if such premises are entered in the register of dealers in oats and barley, records of all oats and barley purchased by him and brought on to or dealt with at such premises, and of the prices paid for such oats and barley, and of all dispositions of such oats and barley; or
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(b) if such premises are entered in the register of oatmeal millers, records of all oats purchased by him and brought on to such premises and of all dispositions of such oats;
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and within twenty-four hours after such purchases or dispositions to enter or cause to be entered in such records the prescribed particulars thereof.
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(2) Every record kept in pursuance of this section may be inspected at any time during office hours by an inspector of the Minister for Agriculture and it shall be the duty of the person liable under this section to keep such record to produce for the inspection of such inspector on demand such record and also all invoices, consignment notes, receipts and other documents (including copies thereof where the originals are not available),
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reasonably demanded by such inspector for the purpose of verifying any entry in or explaining any omission from such record.
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(3) If any person liable under this section to keep a record in respect of any premises—
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(a) fails to keep or cause to be kept at the appointed place such record as is required by this section, or
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(b) fails to make or cause to be made in such record within the time fixed by this section any entry required by this section to be made therein, 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 so to produce, or obstructs any such 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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such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to the penalties mentioned in Part I of the First Schedule to this Act.
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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) a demand for an inspection of a record required by this section to be kept in respect of any premises or of any other document reasonably demanded by an inspector under this section for the purpose of verifying any entry in or explaining any omission from such record shall be deemed to have been duly made to the person liable under this section to keep such record if such demand is made verbally at the appointed place to any individual in the employment of such person; and
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(c) a refusal or failure to produce a record required by this section to be kept in respect of any premises or of any other document reasonably demanded by an inspector under this section for the purpose of verifying any entry in or any omission from such record if made or committed at the appointed place by an individual in the employment of the person liable under this section to produce such record or account shall be deemed to have been made or committed by such person; and
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(d) the expression “the appointed place” in relation to any premises entered in the register of dealers in oats and barley means—
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(i) where such premises are used for the storage of oats and barley—
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I. In case the office work in connection with such premises is carried on at a building in the vicinity of but not forming part of such premises, such building, and
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II. In any other case, the place in such premises where such office work is carried on; and
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(ii) where such premises consist of offices only, such premises;
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(e) the expression “the appointed place” in relation to any premises entered in the register of oatmeal millers, means—
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(i) in case the office work in connection with such premises is carried on at a building in the vicinity of but not forming part of such premises, such building, and
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(ii) in any other case, the place at such premises where such office work is carried on;
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(f) the expression “office hours” means—
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(i) in relation to any day (not being a Sunday, a bank holiday, or a locally observed holiday or half-holiday), any time between the hours of ten o'clock in the morning and five o'clock in the afternoon during which business is being carried on or work is being done at the appointed place; and
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(ii) in relation to any locally observed half-holiday, any time between the hours of ten o'clock in the morning and one o'clock in the afternoon during which business is being carried on or work is being done at the appointed place.
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