Commonwealth Numbered Acts

BOUNTY (AGRICULTURAL TRACTORS AND EQUIPMENT) ACT 1985 No. 134 of 1985 - SECT 28

28. (1) A Collector or an authorised officer may, by notice signed by him or
her, require a person whom he or she believes on reasonable grounds to be
capable of giving information relevant to the operation of this Act, in
relation to the manufacture (including the cost of manufacture) of bountiable
equipment, to attend before him or her at the time and place specified in the
notice and there to answer questions and to produce to him or her such
accounts, books, documents and other records in relation to the manufacture
(including the cost of manufacture) of bountiable equipment as are referred to
in the notice.

(2) A notice under sub-section (1) requiring a person to produce an account,
book, document or record shall set out the effect of sub-section (3).

(3) A person who, in pursuance of a notice under sub-section (1), produces an
account, book, document or record kept, made or prepared by another person
that, to the knowledge of the first-mentioned person, is false or misleading
in a material particular shall, upon so producing the account, book, document
or record, give to the person to whom the first-mentioned person is required
to produce the account, book, document or record, a statement in writing
signed by the first-mentioned person or, in the case of a body corporate, by a
competent officer of the body corporate -

   (a)  stating that the account, book, document or record is, to the
        knowledge of the first-mentioned person, false or misleading in a
        material particular; and

   (b)  setting out, or referring to, the material particular in respect of
        which the account, book, document or record is, to the knowledge of
        the first-mentioned person, false or misleading. Penalty: $1,000 or
        imprisonment for 6 months, or both.

(4) A Collector or an authorised officer may make and retain copies of, or
take and retain extracts from, any accounts, books, documents or other records
produced in pursuance of this section.

(5) A person is not excused from answering a question or producing any
accounts, books, documents or other records when required so to do under this
section on the ground that the answer to the question, or the production of
the accounts, books, documents or other records, might tend to incriminate the
person or make the person liable to a penalty, but the answer of the person to
any such question, or the production by the person of any such account, book,
document or other record, is not admissible in evidence against the person in
criminal proceedings other than proceedings under, or arising out of or by
virtue of, sub-section (3) or paragraph 30 (3) (a).

(6) Where a manufacturer of bountiable equipment, or a person employed by a
manufacturer of bountiable equipment, has failed to attend or to answer a
question, or to produce any account, book, document or other record, when
required so to do under this section, bounty is not payable to the
manufacturer, unless the Comptroller-General otherwise directs in writing,
until the manufacturer or that person, as the case may be, has attended,
answered the question or produced the account, book, document or other record,
as the case may be.