SALES TAX PROCEDURE ACT 1934 (Repealed)

S 7 repealed by No 123 of 1984, s 289 and Sch 12, effective 14 December 1984. S 7 formerly read:

(1) 

Any person who -

(a)  fails or neglects duly to furnish or lodge any return required in accordance with either of the last two preceding sections, or to furnish information or to comply with any requirement of the Commissioner as and when required by this Act or the Regulations, or by the Commissioner; or

(b)  without just cause shown by him, refuses or neglects to attend and give evidence or to answer truly and fully any questions put to him, or to produce any books or papers when so required, in pursuance of this Act or the Regulations, by the Commissioner or by any officer duly authorized by him; or

(c)  makes or delivers a return which is false in any particular or makes any false answer whether verbally or in writing; or

(d)  contravenes any provision of this Act for the contravention of which no penalty is expressly provided,

shall be guilty of an offence.

Penalty: Not less than Four dollars nor more than Two hundred dollars.

(2) 

Any person who, after conviction for an offence against this section in respect of failure, refusal or neglect to comply with any requirement of or made in pursuance of, this Act or the Regulations, continues to fail, refuse or neglect to comply with that requirement shall be guilty of an offence.

Penalty: Not less than One hundred dollars nor more than One thousand dollars.

(3) 

In any prosecution, for an offence against paragraph (c) of sub-section (1) of this section, of any person who has not previously been convicted of an offence against this Act or against any Sales Tax Assessment Act, it shall be a defence if the defendant proves -

(a)  that the return or answer to which the prosecution relates was prepared or made by him personally; and

(b)  that the false particulars were given or (as the case may be) the false statement was made through ignorance or inadvertance.

S 290 of No 123 of 1984 contains the following provision:

290 

Notwithstanding the repeal of sections 7, 8 and 11 effected by this Act -

(a)  sub-section 7(2) of the Principal Act continues to apply, after the commencement of this section, in relation to a person convicted, whether before or after that commencement, of an offence against sub-section 7(1) of the Principal Act;

(b)  the proviso to sub-section 8(1) of the Principal Act and sub-section 8(2) of the Principal Act continue to apply, after that commencement, in relation to a liability for additional tax that accrued before that commencement; and

(c)  sub-section 11(2) and (3) of the Principal Act continue to apply, after that commencement in relation to proceedings instituted, whether before or after that commencement, in respect of an offence against sub-section 11 (1) of the Principal Act,

as if that repeal had not been effected.