South Australian Consolidated Acts113D—Duty of landholder to keep books
(1) If any amount is
due and payable to the Minister by a landholder (whether payable under this
Act or under the Discharged Soldiers Settlement Act 1934 or any Act
repealed by this Act or the said Act) the Minister may, by notice in writing,
from time to time require the landholder during such period as is specified in
the notice to keep at the place of business of the landholder such books,
accounts and records as are sufficient to disclose full particulars of the
following matters:
(a) the
quantity of any crop or produce delivered or sold by the landholder to any
person;
(b) any
amounts paid or credited to the landholder by any person on the sale of any
such crop or produce;
(c) the
amount of any advance made to the landholder by any person to whom any such
crop or produce is delivered or sold or is agreed to be delivered or sold;
(d) the
value of any goods supplied to the landholder by any person to whom any such
crop or produce is delivered or sold or is agreed to be delivered or sold.
(2) The Minister, or
any person authorised in writing by the Minister, may at any reasonable time
enter any place of business of the landholder and inspect and make copies of
any entries in any such books, accounts or records.
(3) If any landholder
fails to comply with any notice given pursuant to subsection (1) thereof
or refuses or neglects to permit the Minister or any person authorised as
aforesaid to inspect or make a copy of any entry in such books, accounts or
records, or in any way wilfully hinders the Minister or any person authorised
as aforesaid in such inspection, he shall be guilty of an offence and liable
to a penalty not exceeding one hundred dollars.