12 
was not made with intent to evade payment of moneys 
payable under this Enactment ; 
(d) Who shall fail to send in the return within the time pres- 
cribed by section 4 ( b ) ; 
(e) Who shall send in a return containing any incorrect or in- 
complete statement unless he shall satisfy the Court that 
• such statement was not made with intent to evade pay- 
ment of moneys payable under this Enactment ; 
(f) Who shall refuse or wilfully omit to produce any book for 
inspection as required by section 4 ( d ) ; 
shall be liable to a fine not exceeding five hundred dollars. 
(ii) In every case in which an employer is convicted of failure to 
keep or cause to be kept a register, and in every case in which an em- 
ployer is convicted of keeping or causing , to be kept a register which 
contains any incorrect or incomplete entry and the Court is satisfied 
that such incorrect or incomplete entry has been made with intent to 
evade payment, and in every case in which an employer is convicted 
of sending in a return containing any incorrect or incomplete state- 
ment and the Court is satisfied that such statement was made with intent 
to evade payment, the Court shall forthwith proceed to determine, 
taking further evidence if necessary, the number of Tamil labourers in 
respect of whom the employer is liable to assessment under this 
Enactment, and the employer shall, in addition to any fine imposed 
upon him, jiay a penalty of ten dollars in respect of each such Tarn 1 ! 
labourer. Such penalty shall be added to the fine imposed and shall 
be recovered and dealt w r ith as part thereof. The payment of such 
penalty shall not be deemed to be a payment of the assessment due 
under the provisions of this Enactment in respect of such Tamil la- 
bourer, and in a suit for the recovery of assessment no set-off or de- 
fence shall be allowed on account of such payment. 
(iii) No prosecution shall be instituted except by the Superinten- 
dent or by an officer authorised by him in writing in such behalf. 
(iv) Every offence under this Enactment may he tried before the 
Court of a Magistrate of the First Class which shall have power to im- 
pose any fine or penalty provided by this Enactment, and the Super- 
intendent or any officer authorised by him in writing in such behalf 
shall have the right to appear before any Court. 
(v) Every fine imposed by virtue of this Enactment shall be paid 
to and become part of the Immigration Fund. 
9. The Resident-General may from to time to time make rules 
for the purpose of carrying into effect the provisions of this Enactment, 
and such rules shall be published by notification in the Gazette and 
shall come into force on such date as may be prescribed in such noti- 
fication. 
