Clause 12

keep and retain in safe custody any book of accounts, record or document in respect of —

all moneys received by him in respect of the lottery; and

all costs, charges and expenses incurred by him in the promotion of the lottery,for a period beginning with the date of the lottery and ending 5 years from that date;

ensure that every account, record or document which the Commissioner deems necessary for the assessment of duty payable be audited by a public accountant and furnished to the Commissioner —

in the case of a single lottery, within 14 days after the date on which the winners of prizes are determined; or (ii)in the case of a series or a number of lotteries promoted or conducted during a calendar month, within 14 days after the last day of that calendar month;

within 6 months after the close of each financial year, prepare and submit financial statements audited by a public accountant to the Commissioner; and

furnish to the Commissioner any declaration, return, form and document in such form and manner and by such time as may be prescribed or as the Commissioner may determine.