South Australian Consolidated Acts113C—Power to inspect books etc of packing sheds etc
(1) If any amount is
due and payable to the Minister by a landholder (whether payable under this
Act or the Discharged Soldiers Settlement Act 1934 or any Act repealed by
this Act or the said Act) the following provisions shall apply with respect to
such landholder.
(2) The Minister, or
any person authorised in writing by the Minister, may at any time inspect and
make copies of any entries (whether made before or after the passing of the
Irrigation Act Amendment Act 1941 ) in the books, accounts, and records
of any person carrying on the business of a fruit packing-house, winery,
distillery, fruit agent, fruit cannery, butter factory, or dairy produce
merchant, or through whom in the course of business any part of the crop or
produce of any landholder is marketed, or to whom in the course of business
any part of the crop or produce of any landholder is sold or delivered or
agreed to be sold or delivered, for the purpose of ascertaining—
(a) the
quantity of any crop or produce delivered or sold or agreed to be delivered or
sold by any such landholder to such person or held for sale or sold on behalf
of any such landholder by such person;
(b) the
amount paid or agreed to be paid or credited to any such landholder by any
such person on the sale of any such crop or produce;
(c) the
amount of any advances made to any such landholder by such person;
(d) the
value of any goods supplied to any such landholder by such person;
(e) the
amount standing to the credit or debit of any such landholder in the accounts
of such person.
(3) If any person
refuses or neglects to permit the Minister or any person authorised as
aforesaid to inspect or make any copy of any entry in any such books,
accounts, or records, or in any way wilfully hinders the Minister or any
person authorised as aforesaid in any such inspection, such person shall be
guilty of an offence and liable to a penalty not exceeding one hundred
dollars.