Section 5: Inspection of records
consolidated text (as at 2017). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
5. Inspection of records
(1) Notwithstanding any other enactment, the Registrar-General or any
other officer deputed by him may call for and inspect any book, record, register or other document of any person specified in section 4 for the purpose
of ascertaining that the proper duty is paid.
(2) Any person who is required to produce any document referred to in
subsection (1) and who refuses to do so without any reasonable cause shall
commit an offence and shall, on conviction, be liable to a fine not exceeding
5,000 rupees and to imprisonment for a term not exceeding 2 years.
[S. 5 amended by s. 27 (14) (b), (c) of Act 33 of 2004 w.e.f. 1 July 2006; s. 4 (h) of Act 4 of
2006 w.e.f. 2 October 2004.]