48. Stock Book to be kept by licensee
-
(1) Every licensed dealer shall provide himself or herself with and keep a stock book according to a pattern obtainable on application from the clerk and shall on receiving or sending out any spirits required to be accompanied by a permit under the provisions of this Act or of the Excise Act enter on the same day into his or her stock book the following particulars—
| On receipt |
| Date: From whom received—Quantity—Description—Strength of Spirit. |
| (Name and address) |
| On sending out |
| Date: To whom sent—Quantity—Description—Strength of Spirit |
| (Name and address) |
-
(2) Every licensed dealer shall—
-
(a) keep the stock book on his or her licensed premises, open for inspection by any police officer not being below the rank of Corporal or by any revenue officer;
-
(b) keep his or her stock book open for inspection for not less than 12 months after it is filled up;
-
(c) on receiving spirits accompanied by a permit, immediately cancel the permit by writing in large letters in ink across the front of the same the word “received” and the date and hour of such receipt.
-
(3) Any holder of a licence who—
-
(a) fails to produce a stock book as by this Act required to any police officer not being below the rank of Corporal or to any revenue officer demanding the same for inspection or fails to make the entries as by this Act required;
-
(b) hinders or obstructs any such officer inspecting the same or making any entry therein or extracts therefrom;
-
(c) cancels, alters, obliterates or destroys any part of a stock book or any entry therein, in contravention of the provisions of this Act; or
-
(d) makes a false entry in a stock book,
-
commits an offence.
However, a penalty shall not be incurred by any holder of a licence for failure to produce a permit to any revenue or police officer as aforesaid demanding the same if it is proved by such licence holder that the failure was caused by the permit having been lost or accidentally destroyed more than 3 months after the date thereof.
BRIBES