Section 15. Power to Collector to inspect mills, and take copies of records and accounts

15. Power to Collector to inspect mills, and take copies of records and accounts. 15. (1) The Collector, or any officer duly appointed by the Local Government in that behalf, shall have free access at all reasonable times during working hours to any mill. (2) Any such officer may at any time, with or without notice to the owner, examine the working records, sale records, and accounts of any mill, and take 1894.] Cotton Duties. 105 (Part I.—Excise.—Sections 16-18.) take copies of, or extracts from, all or any of the said records or accounts, for the purpose of testing the accuracy of any return, or of informing himself as to any particulars regarding which information is required for the purposes of this Act or any rules thereunder. 15. The offences described in the Principal Act, section 167, Schedule, Nos. 41—53, both inclusive, in reference to warehousing of dutiable goods. The penalties prescribed in the same Schedule in respect of such offences respectively. Magistrates having jurisdiction.