SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

Reg 13 repealed by SR No 410 of 1984, r 2, gazetted 13 December 1984. Reg 13 formerly read:

In any proceedings against a person for failing or neglecting duly to furnish a return, a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner at whose office the return should have been furnished, certifying that the return has not been received from that person by any officer authorized by the Commissioner to receive returns at the place where under the Regulations the return should have been furnished, shall be prima facie evidence that the defendant has failed or neglected duly to furnish the return.

Reg 5(a) of SR No 410 of 1984 contains the following saving provision:

5.
Notwithstanding the repeal effected by regulation 2 -

(a) regulations 13, 14 and 20 of the Principal Regulations as in force immediately before the commencement of these Regulations continue to apply in relation to the prosecution after that date, under section 7 of the Sales Tax Procedure Act 1934 as in force immediately before that date, of persons for the offences referred to in those regulations; and

Reg 13 amended by SR No 100 of 1970.