1919.] 



SUGAE. 



SUGAR CROP RETURNS 1919. 



The following Sections of the Produce Taxation Ordinance, No. 28 

 of 1918, specify the returns to be made of the sugar manufactured 

 during 1919 :— 



Section 7. — (1.) On or before the loth day of January, 1920 the 

 owner or manager of any sugar factory in Trinidad shall in respect of 

 such factory make a return to the Receiver-General showing the amount 

 of sugar manufactured in such factory during the 12 months ending 

 on 31st day of December, 1919. 



(2.) For the purpose of testing the accuracy of any return made 

 to the Receiver- General under this section or of obtaining information 

 in case of failure to make a return any person authorised by the 

 Receiver-General may enter any premises whether forming part of a 

 factory or not and examine all books documents and papers referring 

 to or in any way connected with the business of the factory for the purpose 

 of testing the accuracy of the return or of obtaining information. 



(3.*) Any owner or manager of a sugar factory who — 



(a.) wilfully refuses or without lawful excuse neglects to make a 

 return under this section, or 



(b.) wilfully makes or causes to be made any false return, or 



{c.) obstructs or impedes any person authorised as in this section 

 mentioned in the exercise of any powers under this section, or 



(d.) refuses or neglects to produce any books, documents or papers 

 as aforesaid or refuses to answer or wilfully gives a false 

 answer to any question necessary for testing the accuracy of 

 anv return or for obtaining information as to the amomit of 

 sugar manufactured in such factory ; 



is liable to a penalty not exceeding £500 or to imprisonment with or 

 -without hard labour for any period not exceeding six months or 

 to both. 



Section 8.— (1.) On or before the 31st day of January, 1920 the 

 owner or manager of every sugar factory in Trinidad shall pay to the 

 Receiver-General the amount of the tax upon the sugar manufactured 

 in such factory due under the provisions of this Ordinance up to and 

 including the 31st day of December, 1919 but after making allowance 

 for the sums paid under Section 4 of this Ordinance in respect of the 

 shipment by him of any such sugar. 



(2.) If any sum due under the provisions of the preceding sub-section 

 is not paid on or before the 31st day of January, 1920 such owner or 

 manager as aforesaid shall forfeit the sum of £100 in addition to the 

 tax payable as aforesaid. 



