Section 11

(2) The Collector or any other officer ing hours, with or without notice to the sale and stock records and accounts of extracts from all or any af the said rec of testing the accuracy of any return o self as to the palrticulars regarding which information is requ this Act or any rules made thereunder: Provided that nothing in this secti the examination of any description or Refund csf cess on oil exported from India. Recovery of sums due to Government. Power to inspect mills and take coples of account Informa, tion acquired to be confidential, Trovisions of Central Excises and Salt Act, 1944, etc., to z ?ply. , . Offences. Offences by companies. Copra CES.~ W&tm `I 2` l2. (I) All such gopies d extracts and 'information acquired by a Collector or any ot'liet o of any mill or from any return 'submitted Act shall be treated as confidential. (2) If the Collector or an officer discloses to any other than a superior as aforesaid, without the previous sanction of the or such other authority as may be prescribed, he imprisonment for a term which may extend to be liable to fine: `4` Provided that notbing in this section shall apply to the disclosure of any such information for the pur ose of a prosecution in respect of the makipg of a false return under t is Act. `4` 11. (I) The Collector or any officer empiwered by a general or special. order of the Central Government in as all reasonable times during working h of a mill. 13. he provisions of the Cent xcises and Salt Act, 1944, and the rules made thereunder including relating to refunds and exemptiqns from duty, shall, so far as m apply in relation to the levy and collection of duty of excise on co der this Act, as they apply in relation to the levy and collection payable to the Central Government under that Act. \ `14.` (1) Whoever- `(0)` evades the paymenl of tills Act, or duty of excise payable under ( b ) fails to furnish any return \r information which it is his 11uty to furnish as provided by or Qnder this Act, or furnishes a retrlrn or information which is false inbnaterial particulars or which he does not believe to be true, or ', (c) obstructs the- Collector or any officer in the performance of his duties under this Act or any made thereunder, shall be punishable with imprisonment for which may extend t'o six months, or with fine which m9y exte o thousand rupees, or with both. (2) Any court trying an offence under t ay direct that the copra in respect of which it is satisfied that offence punishable under this Act has been committed, shall ed tu Government and may also direct that all packages or co which the coprq js contained and every animal, vehicle, vessel onveyance used in carrying such copra shall be forfeited to Go \ 15. (1) Where an offence under this Act has b/en committed b y a :rcApany, every person who, at the time the offenc was committed, .was iii t3harifii of, aWd w'as resp3nsible to, the company f "4 r the conduct of the bdsiness%if.'the ~ 8 h ~ a n ~ ' a s .well. as the company, shqll be deemed to . be giiilty' of the. offeilce and shall be liable to be proceeded against and pt,;isl;ed gieaii&l*glyi , .. .: '>. ' ' Provided that nothing contained in this sub-section 'shall render any such person liable to any punishment, if he that'the offenck was cpwmitted ,withoqt his "knowledge qr that he had exercis d all due dilia gence to,-prevent, the ,commission of such offence. Copra Gess I3 k % ~ ( I ) , where a coinpany and it is part of, any &rector. or other officer of the corrpany, such director, or other officer shall also be deemed to be guilty of against and punished and includes a firm s a partner in the nder this Act shall the consent of, the Collector. 17. Any offence punishable ed by the Collector alf on payment to t, of such sum as 19. (1) The Central Government may, in the Official Gazette, make rules to carry out the (2) In particular, and without prejudice generality of the foregoing power, such rules may provide for of the following clatters, namely: - of a mill in the (a) information to be f~rliished by an occu monthly return under sub-section (2) of (b) the form of the monthly return which ev inill shall submit to the Collector and the manner turn shall be verified under sub-section (3) of (c) the manner in which assessment of duty of made where no return has been furnished or the has been furnished is believed by the Collector to defective under sub-section (2) of section 7; (d) the conditions subject to which the refund made under section ,9; of amount is Limitation of prosecution. Composl-. tion of offences. Protection of action taken in good faith. Power to make rules. Amendment of Act `15` of 1966. hich 1 ( e ) the authority wit ut the previous sanction of which information may not be disc osed, under.'siib-section (2) of section 12; (f) any other matter hich is required to be, or may be, prescribed. (3) Eirery rule made by the 1 Government under this Act sha:l be laid, as soon as may be t is made, before each House of Parliament, while it is in sessio otal period of thirty days which may be comprised in one sessi wo or more successive sessions, and if, before the expiry of immediately following the session or the successive sessio , both Houses agree in making any modification in the rule es agree that the rule shculd not be made, the rule shall t e effect only in such modified form or be of no effect, as y be; so, however, that any such modification or annulm prejudice to the vaIidity of anything previous