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Section 24: Record

Excise Act · PART IV: CONTROL OF PREMISES AND EXCISABLE GOODS

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

24. Record (1) Every person shall, for the purposes of this Act, keep in the course of his business— (a) a full and true written record in the English or French language of every transaction he makes; and (b) such record and for such purpose as may be required by the Director-General. (2) Every record required to be kept by a person under subsection (1) and all documents relating to his business shall be kept for a period of 5 years after the completion of the transaction to which it relates. [S. 24 amended by s. 13 (b) of Act 14 of 2009 w.e.f. 30 July 2009.] PART V – POWERS OF DIRECTOR-GENERAL

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