SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

Reg 20 repealed by SR No 410 of 1994, r 2, gazetted 13 December 1984. Reg 20 formerly read:

A prosecution under section 7 of the Act for any of the following offences, namely: -

(a) failing or neglecting duly to furnish a return; or

(b) failing or neglecting duly to furnish the Commissioner with any information required by the Commissioner pursuant to the Act or regulation 11 of these Regulations; or

(c) making or, delivering a return which is false in any particular or making any false answer whether verbally or in writing,

may, at the option of the prosecutor, be instituted either -

(d) in a Court of Summary Jurisdiction having jurisdiction at the place where under these Regulations the return or information is to be furnished; or

(e) in a Court of Summary Jurisdiction having jurisdiction at or nearest to the usual or last known place of business or abode of the defendant.

See History Note under reg 13 for saving provision.

Reg 20 amended by SR No 100 of 1970.