Section 12: Bremptions.

Notwithstanding any thing in this Act, the following businesses shall not be required to be registered or licensed under this Act (a) any business which is registrable and licensable under the provisions ofany other enactment where that enactment provides for the registration and licensing of the business as well as for the renewal annually of the licence of that business upon the payment of prescribed fees in respect of the regis tration and licensing and for the renewal of the licence; (6)any business carried on by a person who is ex emptedfrom incometax in respect of that business or whose incomne accrues or is derived from a business exempted from tax under the provisions of the Income Tax Act (Cap. 273) or any Order made thereunder; (c) any business, class or description of business exempted by the Minister by Order published in the Gazette. Powers of 13. Every proprietor of a business required to be registered or and Com Registrar licensed under this Act, shall permit the Registrar or the Com missioner of missioner of Income Tax or any person deputed in writing for that Income Tax purpose by either ofthem,to enterand inspect any premises on which to enter and the business is carried on or controlled or where the certificate of inspect business registration or the licence is exhibited and to carry out such in premises. vestigations as may be deemed necessary for carrying into effect any of the provisions of the Act. Penaity. 14, Any person who contravenes any of the provisions of this Act for which no penalty has been provided shall be guilty of an offence and shall,on summary conviction, be liable to a fine not excceding two thousand leones or to imprisonment for a term not Cxcecding five years or to both.