Section 24: Inspection of documents

24. Inspection of documents (1) Where VAT is chargeable by a trader in respect of any goods, the trader shall keep a price list indicating— (a) the price of the goods exclusive of VAT; (b) the amount of VAT chargeable; (c) the total selling price of the goods, and shall produce, on demand, the price list to an authorised officer. (2) An authorised officer may, in connection with this Act— (a) require any trader to produce any information forthwith, or within such time limit as may be specified, and may require any person, who has in his possession or custody or under his control any document, to produce that document forthwith, or within such time limit as may be specified; (b) examine, make copies of, or take extracts from, any document which relates to the trade of such person. (3) The Permanent Secretary may, in connection with this Act, order any trader to produce any information forthwith, or within such time limit as may be specified, and may order any person, who has in his possession or custody or under his control any document, to produce that document forthwith, or within such time limit as may be specified. (4) A trader who, without reasonable excuse, refuses or fails to produce a price list under subsection (1) shall commit an offence. (5) A trader, or other person referred to in subsection (2) (a) or (3), who, without reasonable excuse, refuses or fails to comply with— (a) a requirement from an authorised officer under subsection (2); (b) an order from the Permanent Secretary under subsection (3), shall commit an offence. [S. 24 amended by s. 3 of Act 23 of 2011 w.e.f. 7 October 2011.]