marks and numbers shall correspond to the documents produced in proof of the payment of
the duty. (Amended A.5/1991.)
(2) In any prosecution or proceedings under this Act, any statement in any record, letter or other document kept, retained, received or despatched by or on behalf of any person to
the effect that any goods of a particular price, value, free on board price or domestic value
(including any commission, discount, costs, charge, expense, royalty, freight, tax, drawback,
refund, rebate, remission or other information which relates to such goods and has a bearing
on such price or value) quantity, quality, nature, strength or other characteristic have been
manufactured, imported, ordered, supplied, purchased, sold, dealt with, or in, or held in stock
at any time, shall be admissible in evidence against him as an admission that he has at that
time manufactured, imported, ordered, supplied, purchased, sold, dealt with, or in, or held in
stock goods of that price value, free on board price, domestic value, quantity, quality, nature,
strength or other characteristic.
(3) If in any such prosecution or proceedings the question arises „whether any such
goods have been sold or used or disposed of or are or were in the possession of any person
in such manner as not to render them subject to duty, it shall be presumed that such goods
have not been sold or used or disposed of or are not or were not in the possession of such
person in such manner unless the contrary is proved.
(4) If in any prosecution under this Act or in any dispute in which the government, the
Minister or the Commissioner or any officer is a party, the question arises whether the proper
duty has been paid or whether any goods or plant have been lawfully used, imported, exported, manufactured, removed, or otherwise dealt with or in, or that such books, accounts,
documents, forms or invoices do not exist or have not been duly completed and kept or have
not been so furnished as the case may be, unless the contrary is proved. (Amended
A.11/1988; A.5/1991.)
(5) If in any prosecution under this Act or in any dispute in which the Government, the
Minister or the Commissioner or any officer is a party, it is alleged by or on behalf of the
Government, the Minister or the Commissioner or such officer that any goods or plant have
been or have not been imported, exported, manufactured in Swaziland, removed or otherwise dealt with or in, it shall be presumed that such goods or plant have been, or (as the
case may be) have not been imported, exported, manufactured in Swaziland, removed or
otherwise dealt with, or in, unless the contrary is proved.
Liability of company, partnership, etc.
103. For the purposes of this Act any reference to a person shall be deemed to include a reference to a company, close corporation, co-operative society, firm, partnership, statutory
body or club, and in the event of a contravention of or non-compliance with this Act or the
incurring of any liability under this Act by any company, close corporation, co-operative society, firm, partnership, statutory body or club any person having the management of any