Clause 24

A dealer shall on or before the 31st day of March in each year or within such longer time as may be allowed under subsection (2) of this section lodge with the relevant authority an auditor’s report, containing information on such matters as are prescribed, for the year ending on the preceding 30th day of June.

The relevant authority may for special and exceptional reasons grant an extension of time not exceeding four weeks for the lodging of a report under subsection (1) of this section.

If a dealer fails to comply with the provisions of subsection (1) of this section the relevant authority shall forthwith report the matter to the Minister.