18Controller etc. may require returns to be provided

18 Controller etc. may require returns to be provided (1) The Controller or a Deputy Controller may, by notice in writing, require a person to furnish to him, in accordance with the notice, a return setting forth to the best of the person's knowledge and ability the following particulars or such of them as are specified in the notice, namely: (a) the quantity of any goods in his possession or under his control at a specified date; (b) the cost to that person of those goods; (c) the methods and principles in accordance with which he arrives at that cost; (d) where the maximum price of the goods is not fixed in pursuance of or by virtue of this Act, the prices, wholesale or retail, at which, and conditions on which, he has sold, sells or proposes to sell the goods; (e) the price, wholesale or retail, charged by the person on such date as the Controller or a Deputy Controller specifies, for similar goods and the conditions of any such sale; and (f) such further particulars as are specified in the notice.

Price Exploitation Prevention Act 9 (2) The Controller or a Deputy Controller may, by notice in writing require a person or body of persons engaged in the supply or carrying on of any service to furnish to him, in accordance with the notice, a return setting forth to the best of the person's knowledge and ability such particulars relating to such service as are specified in the notice. (3) A return furnished by a person under this section shall, in any proceedings under this Act, be admissible in evidence against that person. (4) A person shall not: (a) refuse or fail to comply with any of the requirements of a notice under this section; or (b) wilfully furnish a false or misleading return. Maximum penalty: If the offender is a natural person – 100 penalty units or imprisonment for 6 months. If the offender is a body corporate – 500 penalty units.