28.-(1) The Minister
responsible for finance may, from time to time by order, establish schemes for
the assessment, collection, allocation and application, in accordance with the
provisions of this Part, of monetary contributions from bookmakers and may, in
like manner, revoke or vary any such scheme and provide for exemptions
therefrom.
(2) Monetary contributions collected pursuant to any scheme
under this section shall, in whole or in part. be allocated and applied, in such
proportions as may be specified in the scheme, to purposes conducive to any one
or more of the following, that is to say-
- the improvement of breeds of horses;
- the advancement or encouragement of veterinary science or
veterinary education;
- the improvement of horse-racing;
- the improvement of athletic games and sports,
- contribution to purses in connection with horse-races run
on approved racecourses;
- the regulation and control of the horse-racing industry by
the Jamaica Racing Commission exercising functions under this Act, the
Jamaica Racing Commission Act, or any other enactment;
- the carrying out of the functions of the Commission under
this Act or any other enactment and any portion of the monetary
contributions which is not allocated or applied as aforesaid shall be paid
into the Consolidated Fund.
(3) Any order made pursuant to this section shall be subject
to affirmative resolution of the House of Representatives.
(4) The Minister responsible for finance, if he thinks it
expedient so to do, may, by general notice, subject to such terms and conditions
as he may impose, waive, remit or refund in whole or in part any monetary
contributions payable pursuant to an order under subsection (1); and any such
waiver, remission or refund under this subsection may relate to monetary
contributions due not earlier than the first day of May, 1974.
29.-(1) The monetary
contributions required to be made by bookmakers pursuant to a scheme under
section 28 shall be paid by way of a levy in respect of each levy period to
which the scheme relates; and in this Act the expression "levy period"
means a period of twelve months beginning with 1st April in any year.
(2) Any scheme established pursuant to section
28 may contain such ancillary provisions as the Minister 2nd responsible for
finance considers desirable to give effect to 111975 the scheme and, without
prejudice to the generality of the foregoing, may include provision-
(a) for bookmakers to be divided for the purpose of the levy
into different categories;
(b) for the amount, if any, payable by way of
the levy by any particular bookmaker to be determined by reference to the
category into which he falls; and
(c) for the issue by the Commissioner of Inland Revenue of
notices in relation to and certificates of exemption from the levy.
30.-(1) The levy in respect of each
levy period shall be paid to the Commissioner of Inland Revenue at such times as
may be specified in the scheme or, if no time is so specified, at such times as
the Commissioner of Inland Revenue may direct.
(2) Any person who intends to carry o the
carrying on a business of which involves or may involve any sums becoming
payable by him by way of the bookmakers' levy, shall-
(a) not less than one week before he first carries on the
business inform the Commissioner of Inland Revenue that he intends to carry it
on;
(b) not later than the date when he first uses
any premises for the purposes of the business make entry of those premises with
the Commissioner of Inland Revenue.
(3) Any person for the time being carrying on
such a business as aforesaid, shall-
(a) keep such books, records and accounts in relation to the
business as may be prescribed or as the Commissioner of Inland Revenue may in
any case direct;
(b) preserve for such period as the
Commissioner of Inland Revenue may direct on premises of which entry has been
made as aforesaid, any books, records and accounts directed to be kept by him
under paragraph (a) and any other books, records, accounts or documents relating
to the business; and
(c) permit any officer authorized in that behalf by the
Commissioner of Inland Revenue to enter on any premises used for the purposes of
the business to inspect and take copies of any books, records, accounts or other
documents in his possession or power or on any premises used for the purpose of
the business, being books, records, accounts or documents which relate or appear
to relate to the business and any such person and any other person employed in,
or having functions in connection with, any such business, shall, if required to
do so by the Commissioner of Inland Revenue or any officer authorized in that
behalf by him, produce, at a time and place to be specified by the Commissioner
of Inland Revenue or the officer, any such books, records, accounts or documents
relating to the business, make, at times and to persons to be so specified, such
returns relating to the business, and give such other information relating to
the business as the Commissioner of Inland Revenue or the officer may require.
(4) Any person who-
- fails to pay any levy payable by him pursuant to this Part;
or
- contravenes or fails to comply with any of the provisions
of subsection (2) or (3); or
- obstructs any officer in the exercise of his functions in
relation to the levy; or
- in connection with the levy, makes any statement which he
knows to be false in a material particular or recklessly makes any statement
which is false in a material particular, or, with intent to deceive,
produces or makes use of any book, account, record, return or other document
which is false in a material particular; or
- is knowingly concerned in, or in the taking of steps with a
view to, the fraudulent evasion, by him or any other person, of the levy,
shall be guilty of an offence and shall be liable to a fine not exceeding
twenty-five thousand dollars, and in default of payment thereof to
imprisonment with or without hard labour for a term not exceeding eighteen
months.
(5) Where a person is convicted under
subsection (4) in respect of a failure to comply with any of the provisions of
subsection (2) or (3) and the failure continues after the conviction, then,
unless he has a reasonable excuse for the continuance of the failure, he shall
be guilty of a further offence against subsection (4) and may, on conviction, be
punished accordingly.
(6) In this section, except where the context
otherwise requires, "officer" means an officer of the Inland Revenue
Department, and includes any person who is expressly authorized by the
Commissioner of Inland Revenue to perform the duties of an officer of the Inland
Revenue Department for the purposes of this section.
