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Records to be kept at registered premises.
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35.—(1) It shall be the duty of every person registered in respect of any premises in any register kept by a board to keep or cause to be kept at such premises the prescribed records in the prescribed form and to make or cause to be made in every such record the prescribed entries at or within the prescribed times.
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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 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), 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 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) 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 a fine not exceeding twenty pounds.
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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 premises 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 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 “office hours” means 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 on the registered premises.
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