Page:Private Lotteries Act 2011.pdf/13

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(i) all moneys received by him in respect of the lottery; and
(ii) all costs, charges and expenses incurred by him in the promotion of the lottery,
for a period beginning with the date of the lottery and ending 5 years from that date;
(b) ensure that every account, record or document which the Commissioner deems necessary for the assessment of duty payable be audited by a public accountant and furnished to the Commissioner—
(i) in the case of a single lottery, within 14 days after the date on which the winners of prizes are determined; or
(ii) in the case of a series or a number of lotteries promoted or conducted during a calendar month, within 14 days after the last day of that calendar month;
(c) within 6 months after the close of each financial year, prepare and submit financial statements audited by a public accountant to the Commissioner; and
(d) furnish to the Commissioner any declaration, return, form and document in such form and manner and by such time as may be prescribed or as the Commissioner may determine.

(2) The Commissioner may, in any particular case or class of cases, as he thinks fit, extend the time within which such account may be furnished under subsection (1).

Power of Commissioner to obtain information

13.—(1) If the Commissioner has reasonable cause to believe that an offence under section 20(2) or (3) has been committed, he or any officer of a public authority authorised by him—

(a) may access all buildings, places, documents, computers, computer programs and computer software (whether installed in a computer or otherwise) at any time;
(b) may access any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained in or available to such computers into readable and comprehensive format or text;