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PRICES REGULATION ACT 1948 - SECT 14
Production of balance-sheets and other accounts and statements
14 Production of balance-sheets and other accounts and statements
(1) A trader who sells or has for sale any goods or supplies or carries on any
service, upon being required so to do by the Tribunal by notice in writing,
shall produce to it: (a) all balance-sheets, manufacturing, trading, profit
and loss, production and revenue accounts and all production, financial and
statistical and similar statements prepared by the trader or on his or her
behalf in relation to his or her business of selling goods or supplying or
carrying on a service, and
(b) all documents of any kind (including documents
of the kind referred to in section 57) which relate to the conduct of the
business including the sale of the goods or the supply or carrying on of the
service,
which are specified in the notice, and shall leave those
balance-sheets, accounts, statements and documents with the Tribunal or
furnish it with copies thereof.
(2) Where any balance-sheet, account,
statement or document required to be produced to the Tribunal is in the
possession or control of any person other than the trader to whose business it
relates, that person shall, upon being required so to do by the Tribunal by
notice in writing, produce to and leave with the Tribunal that balance-sheet,
account, statement or document.
(3) A trader or other person who has been
required to produce to the Tribunal any balance-sheet, account, statement or
document, shall, if the Tribunal so requires, permit the Tribunal to make a
copy of, or to take an extract from, that balance-sheet, account, statement or
document.
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