حدائق التمر المملوكة لشيوخ الكويت والمحمرة في العراق. نطاق الالتزامات الممنوحة من حكومة بريطانيا في ١٩١٤. قضية مقدّمة لمعرفة رأي المسؤولين القانونيين الملكيين ورأي ت. و. هـ. إنسكيب و ب. ب. ميريمان، إدارة المسؤولين القانونيين، ٢٩ مارس ١٩٣٣ وتشمل حدائق التمر المملوكة لشيوخ الكويت والمحمرة في العراق. ملخص تاريخي [غير مؤرّخ] [ظ‎‎٨] (٧٠/١٦)

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The authorities concerned shall do so within a period
not exceeding 15 days from the date of submission of such
application.
(4) The offender may directly apply to the Criminal
Magistrate within 10 days from the date of his application. C
Article 20.
No person claiming any right of ownership of or interest in
or connection with the seized produce, even if not implicated in
tlhe offence committed, shall have a claim against the Government
in respect of seizure according to the provisions of this law, but his
right to claim damage or loss against the person who has such pro
duce in his possession at the time of committing the offence will
not thereby be prejudiced.
Article 21.
If it is proved to the authorities concerned that land produce
.subject to istihlak tax is being sold or stocked or stored for with the
intention of sale in places other than those duly permitted, contrary
to the provisions of Article 17 above, the authorities concerned or the
official authorised by them may without a warrant from a magistrate
(1) enter accompanied by a police official, a Mukhtar
and another person, and when a Mukhtar is not available
by other two inhabitants of the Mohallah at any time by day
or by night, any land, building, enclosed place and in case
of resistance break open any door and remove any obstacle
to the entry upon or into such places;
(2) take possession of any land produce subject to con
sumption tax so stocked or stored and all goods, packages and
coverings in or among which produce is concealed.
Provided the right to enter and search under this Article shall
not be exercised in respect of a dwelling house unless a warrant for
that purpose shall first have been obtained from a Magistrate.
Article 22.
Every owner of a place of istihlak in contravention of the pro
visions of this law or any Regulations, Ministerial Instructions or
permit issued thereunder who—
{a) abstains from maintaining the register as provided
under Article (6) of this law;
{h) with intent to evade payment of the istihlak tax fails
to record the quantities and types of produce brought into
the place under his charge in the — or statements or
records inaccurate quantities and types of produce in the
register or statements to be furnished to the authorities con
cerned slhall be deemed to have committed an offence against
the provisions of this law. In such a case, the authorities
concerned may :—
(i) cancel the license of such place as the owner
thereof abstains from maintaining the required
register, and
(ii) seize the produce in respect of which the
offence was committed, and impose a fine equivalent
to half the value of such produce, under Articles (17^
and (18) of this law.
Ihe offender shall, in addition, be liable to prosecution and
shall, after conviction, be punished under the Penal Code.