(1) A registered owner shall present to the dealer a certificate of identity certified by the Fisheries Officer that he is a member of a registered cooperative.
(2) A dealer shall keep a record of —
(a) the name and address of the registered owner;
(b) the name of the Co-operative of which the registered owner states in his certificate of identity that he is a member;
(c) a description of the item with amount or quantity;
(d) the selling price of the item with duty and without duty.
(3) The dealer shall request the repayment of duty paid on the item by making application addressed to the Chief Agricultural Officer, setting out the foregoing particulars.
(4) The Chief Agricultural Officer shall as soon as possible cause the application to be verified by the Fisheries Officer who shall certify that the items were sold to the registered owner whereupon the Chief Agricultural Officer shall approve the application for repayment of the duty claimed.