be acting, and in default of the production of such authority, the officer may refuse to transact such business. Business accounts, documents, etc. to be available for inspection. 101. (1) Any person carrying on any business in Swaziland shall keep within Swaziland in the English language such records relating to his transactions as the Minister may prescribe and such records shall be kept in such form and manner and shall be retained for such period as the Minister may prescribe. (1bis) The Commissioner may, subject to such conditions as he may determine, allow any person referred to in sub-section (1) to retain in lieu of any book, account or document required to be retained in terms of that subsection, a reproduction of any such book, account or document obtained by means of microfilming or any other process. (Added A.7/1981.) (2) Different provisions may be prescribed in respect of different classes or kinds of records and different classes of persons. (3) Any person referred to in subsection (1) or (2) shall upon demand by the controller or the Commissioner produce to him such records referred to in those subsections as he may require and such person shall render such returns or submit such particulars in connexion with his transactions to the Commissioner as the latter may from time to time require. (3bis) The secretary may, subject to such conditions as he may determine, allow any such person to produce in lieu of any such book, account or document required to be produced in terms of subsection (3), a copy thereof obtained by means of a reproduction referred to in subsection (1bis), and such copy shall, subject to compliance with such conditions, for all purposes have all the effects of the original book, account or document concerned. (Added A.7/1981.) (4) The Minister may prescribe the — (a) records, transactions or operations in respect of which a chartered accountant‟s certificate shall be produced to the controller by such class of persons referred to in subsection (1) or (2) as he may so prescribe; and (b) nature and form of the certificate and the intervals at which it shall be produced. Seller of goods to produce proof of payment of duty. 102. (1) Any person selling, offering for sale or dealing in imported, excisable or sales duty goods or any person removing the same, or any person having such goods entered in his books or mentioned in any documents referred to in section 75(4bis) or 101, shall, when requested by an officer, produce proof as to the person from whom the goods were obtained and, if he is the importer or manufacturer or owner, as to the place where the duty due thereon was paid, the date of payment, the particulars of the entry for home consumption and the marks and numbers of the cases, packages, bales and other articles concerned, which