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Formal Consolidation |  1997 RevEd
Keeping of books of account and giving of receipts
9.—(1)  Subject to subsection (2), every person liable to pay cess under the provisions of this Act —
(a)shall keep and retain for a minimum period of 2 years in safe custody sufficient records to enable the amount of cess payable under this Act to be readily ascertained by the Chief Executive or an officer or agent of the Board authorised in that behalf by the Chief Executive;
(b)shall issue a serially printed receipt for every sum of money in respect of all sales made and all charges collected or levied in a tourist food establishment and a tourist public house and shall retain a duplicate of every such receipt.
(1A)  Where a machine is used for recording sales and charges collected, a receipt may be dispensed with if the Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf is satisfied that —
(a)such machine substantially records all sales made and all charges collected; and
(b)the total of all sales made and all charges collected in each day is transferred at the end of such day to a record of sales and of charges collected.
(2)  The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may in respect of any class or description of persons who are liable to pay cess under this Act —
(a)direct them to keep and retain the records referred to in subsection (1) (a ) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be;
(b)direct them to issue and retain the receipts and their duplicates referred to in subsection (1) (b ) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be.
(3)  The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may waive all or any of the provisions of subsection (1) or (1A) in respect of any person or records or any class of persons or records.
(4)  For the purposes of this section, “records” includes —
(a)books of account recording receipts or payments or income or expenditure; and
(b)invoices, vouchers, receipts and such other documents as in the opinion of the Chief Executive or an officer or agent of the Board, as the case may be, are necessary to verify the entries in any book of account.
(5)  Any person who contravenes or fails to comply with this section or any direction of the Chief Executive or an officer or agent of the Board issued pursuant to this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.
Informal Consolidation | Amended Act 15 of 2010
Keeping of books of account and giving of receipts
9.—(1)  Subject to subsection (2), every person liable to pay cess under the provisions of this Act shall keep and retain for a minimum period of 2 years in safe custody —
(a)records that had been provided to the Chief Executive or an officer or agent of the Board authorised by the Chief Executive under section 8(1); and
(b)sufficient records to enable the amount of cess payable under any order made under section 5 to be readily ascertained by the Chief Executive or an officer or agent of the Board authorised by the Chief Executive.
[16/2008 wef 19/09/2008]
(1A)  Where a machine is used for recording sales and charges collected, a receipt may be dispensed with if the Chief Executive or an officer or agent of the Board authorised by the Chief Executive in that behalf is satisfied that —
(a)such machine substantially records all sales made and all charges collected; and
(b)the total of all sales made and all charges collected in each day is transferred at the end of such day to a record of sales and of charges collected.
(2)  The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may in respect of any class or description of persons who are liable to pay cess under this Act —
(a)direct them to keep and retain the records referred to in subsection (1)(a) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be;
(b)direct them to issue and retain the receipts and their duplicates referred to in subsection (1)(b) in the form and manner approved by the Chief Executive or an officer or agent of the Board, as the case may be.
(3)  The Chief Executive or an officer or agent of the Board duly authorised by the Chief Executive in that behalf may waive all or any of the provisions of subsection (1) or (1A) in respect of any person or records or any class of persons or records.
(4)  For the purposes of this section, “records” includes —
(a)books of account recording receipts or payments or income or expenditure; and
(b)invoices, vouchers, receipts and such other documents as in the opinion of the Chief Executive or an officer or agent of the Board, as the case may be, are necessary to verify the entries in any book of account.
(5)  Any person who contravenes or fails to comply with this section or any direction of the Chief Executive or an officer or agent of the Board issued pursuant to this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.