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] [و‎‎٩] (٧٠/١٧)

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A rticle 23.
Every finance official who fails to carry out the duties entrusted
to him under this law or any regulations, or Ministerial Instructions
issued thereunder, and whoever in contravention of the provisions
of this law or any Regulations, Ministerial Instructions issued there
under fails to report to the authorities concerned any breach of
the provisions of this law, or fails or to take the action required
by tJhis law in respect of such breach shall be dismissed from his post
by order from the Minister of Finance, and shall not be re-employel
in Finance appointments. The Minister of Finance may issue an
order for the prosecution of the official who has committed any of
the contravention set forth above before a Criminal Court for trial
under the Penal Code and for the refund of the loss sustained by
the Treasury thereby. The decision of the Minister of Finance for
dismissal or for prosecution shall be considered final and issued
under the State Officials Disciplinary Law No. of 1929.
Article 24.
In any Judicial or Administrative proceedings in connection
with an offence against this law, a report signed by the authorities
concerned or by the official duly authorised shall, in the absence of
proof to the contrary, be deemed (sufficient) evidence of the facts
therein stated and the burden of proof shall lie on any person seek
ing to disprove the truth of such statement.
Article 25.
No claim for damages shall lie against the authorities concerned
for any act or order made in good faith by them in pursuance of any
duty imposed or any authority conferred by this law or by any
regulations, Ministerial Instructions or orders made thereunder.
Article 26.
A reward not exceeding in the aggregate one half of the fine
may be granted by the Minister of Finance to any person or persons-
who have been instrumental towards detecting the offence which has
given rise to the imposition of such a fine provided that the fine had
been confirmed in all stages of the case, also provided :—
(a) the Director General of Revenue may award a.
maximum amount of Rs.250/-.
{h) the Mutasarrif in the Liwa may award a maximum
amount of Rs.150/-.
{c) the Qaimmaqam in the Qadha may award a
maximum amount of Rs.50/-.
Such rewards may be awarded to officials with the previous
sanction of the Minister of Finance provided that no such rewards
shall be given to officials of the grade of Qaimmaqam and above.
Article 27.
(a) If any agreement or iltizam of legal validity and of specified
duration and amount payable in respect of the tax already collected
at places of istihlak due on produce subject to istihlak tax be in
existence at the time of the coming into force of this law, the amount
therein specified may continue to be collected throughout the period
covered by such agreement or iltizam instead of istihlak tax.
(&) Agreements and iltizams referred to in para, (a) above may
be cancelled with the assent of both parties.
(c) Agreements based on tathlith, tarhi\ or takhmis shall be
cancelled and the istihlak duty shall be collected the produce affected
in accordance with this law.
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