8. Quarterly returns by registered renters
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For the purposes of this section, “quarter” means a period of 3 months ending on the last day of March, June, September and December in any year or a period of 13 weeks in any year ending on a day approved by the Director-General.
Director-General
“Director-General” means the Director-General of Customs and Excise appointed under section 4(1) of the Customs Act;
Every registered renter shall within the period of one month after each quarter furnish to the Director-General a complete return of his gross receipts in connection with the renting of films for that quarter, together with such other particulars as may be prescribed or as may be required by the Director-General.
registered renter
“registered renter”, in relation to films, means a renter registered in accordance with the provisions of this Act;
Every registered renter shall within the period of one month after each quarter forward to the Director-General a return listing the films which have been exhibited during that quarter.
Every registered renter who furnishes any information to the Director-General which he knows or has reason to believe to be false shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 12 months or to both.
Any senior officer of customs may, for the purposes of verifying the accuracy of such returns, require a registered renter or his authorised agent to produce forthwith for his inspection any book of accounts, invoices or other documents relating to or concerned with the renting of films.
senior officer of customs
“senior officer of customs” means —(a)the Director-General;(b)the Deputy Director-General, any Senior Director and any Director of Customs and Excise appointed under section 4(1) of the Customs Act;(c)any Senior Superintendent, Superintendent or Assistant Superintendent of Customs and Excise appointed under section 4(4) of that Act;(d)any officer of customs vested with the powers of a senior officer of customs under section 4(5) of that Act;(e)any police officer having the powers of a senior officer of customs by virtue of section 7 of that Act;
The Director-General may require any registered renter to produce for his inspection any contract made by the renter with any person in connection with the renting of films.
renter
“renter”, in relation to films, means a person for the time being engaged in the business of renting films and includes an exhibitor who acquires any film for exhibition otherwise than through the agency of another registered renter;
Any person who fails to furnish any such information as he is required to furnish under subsection (2) or fails to comply with any request of a senior officer of customs or the Director-General under subsection (5) or (6) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 12 months or to both.