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                                              <p class="MsoNormal" style="text-align: center">
                                              <b>
                                              <span style="font-family: Arial">
                                              BAST FIBRES DEVELOPMENT BOARD ACT, 
                                              1970 (ACT 326)</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">&nbsp;</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              ARRANGEMENT OF SECTIONS</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Section</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              1. Establishment of Bast Fibres 
                                              Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              2. Functions of Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              3. Composition and Tenure of 
                                              Office of the Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              4. Meetings of Board.&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              5. Executive Secretary.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              6. Appointment of Consultant.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              7. Officers and Employees of 
                                              Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              8. Assets and Funds of Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              9. Accounts, etc. </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              10. Audit.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              11. Board to make Regulations.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              12. Offences.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              13. Exemption from Taxes.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial; font-weight: 700">
                                              THE THREE HUNDRED AND TWENTY-SIXTH</span></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <b></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial; font-weight: 700">
                                              ACT OF THE PARLIAMENT OF THE 
                                              REPUBLIC OF GHANA ENTITLED</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              THE BAST FIBRES DEVELOPMENT BOARD 
                                              ACT, 1970</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              AN ACT to establish the Bast 
                                              Fibres Development Board and to 
                                              provide for other matters 
                                              connected therewith.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              DATE OF ASSENT: 22nd April, 1970.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              BE IT ENACTED by the Presidential 
                                              Commission and the National 
                                              Assembly in this present 
                                              Parliament assembled as follows:&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 1&#8212;Establishment of Bast 
                                              Fibres Board.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) There is hereby established a 
                                              body corporate to be known as the 
                                              Bast Fibres Development Board, 
                                              hereafter in this Act referred to 
                                              as the &quot;Board&quot;.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The Board shall have perpetual 
                                              succession and a common seal and 
                                              may sue and be sued in the name 
                                              assigned to it by subsection (1) 
                                              of this section.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The Board shall have power, 
                                              for the discharge of any of its 
                                              functions to acquire and hold any 
                                              movable or immovable property, to 
                                              dispose of such property, and to 
                                              enter into any contract or 
                                              transaction.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 2&#8212;Functions of Board.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Board shall be responsible 
                                              for the development on a 
                                              commercial scale of the bast fibre 
                                              industry in Ghana.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Without prejudice to the 
                                              generality of the foregoing 
                                              subsection the Board may under 
                                              that subsection carry out the 
                                              following activities:&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the cultivation or the 
                                              arrangement for the cultivation on 
                                              a commercial scale, of bast 
                                              fibres;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the processing, handling and 
                                              grading of bast fibres;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) the purchase, sale, 
                                              distribution and exportation of 
                                              bast fibres;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) the importation when and as it 
                                              thinks fit of unprocessed bast 
                                              fibres into Ghana;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) the determination and 
                                              guarantee, from time to time, of 
                                              the prices at which bast fibres 
                                              shall be purchased by the Board;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (f) the withholding of assistance 
                                              at its discretion from growers who 
                                              have contravened any provision of 
                                              this Act;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (g) the undertaking of research or 
                                              the arrangement of research in 
                                              respect of the problems affecting 
                                              the bast fibre industry for the 
                                              improvement and utilisation of 
                                              bast fibre products;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (h) the giving of advice on all 
                                              technical, social and economic 
                                              matters connected with the general 
                                              development of the bast fibre 
                                              industry, and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">(i) 
                                              the discharge of any other 
                                              function which is incidental to or 
                                              related to the discharge of any of 
                                              the above-mentioned functions.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The Board may from time to 
                                              time in writing give to any person 
                                              connected with the bast fibre 
                                              industry such directions as the 
                                              Board may consider necessary for 
                                              promoting the development on a 
                                              commercial scale of the bast fibre 
                                              industry in Ghana and it shall be 
                                              the duty of any such person to 
                                              comply with such directions.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 3&#8212;Composition and Tenure 
                                              of Office of the Board.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Board shall consist of the 
                                              following persons who shall be 
                                              appointed by the President acting 
                                              in accordance with the advice of 
                                              the Prime Minister:&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) a Chairman,</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) a representative of the Cocoa 
                                              Marketing Board,</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) a representative of the 
                                              Crops-Research Institute, Kumasi,</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) two representatives of the 
                                              banking institutions in Ghana, one 
                                              of whom shall be from the 
                                              Agricultural Development Bank,</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) one representative of the 
                                              Ghana Industrial Holding 
                                              Corporation,</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (f) one representative of the 
                                              Grains Development Board,</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (g) two representatives of bast 
                                              fibre growers,</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (h) the Regional Agricultural 
                                              Officer, Ashanti, and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">(i) 
                                              the person appointed as Executive 
                                              Secretary under section 5 of this 
                                              Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) A member of the Board other 
                                              than a member appointed under 
                                              paragraph (g) or (h) of subsection 
                                              (1) of this section shall hold 
                                              office for a period of three 
                                              years.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) A member of the Board whose 
                                              term of office expires shall be 
                                              eligible for re-appointment.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) A member, including the 
                                              Chairman, may be removed from 
                                              membership of the Board only when 
                                              he&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) becomes a person of unsound 
                                              mind;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) is absent from three 
                                              consecutive meetings of the Board 
                                              without permission;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) is proved guilty of serious 
                                              misconduct in relation to his 
                                              duties as Chairman or member of 
                                              the Board;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) is sentenced to death or to 
                                              imprisonment for a term exceeding 
                                              12 months without the option of a 
                                              fine or is convicted of an offence 
                                              involving dishonesty;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) is declared insolvent or 
                                              bankrupt under any law in force in 
                                              Ghana or in any other country; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (f) (if he were a person possessed 
                                              of professional qualifications) is 
                                              disqualified or suspended, 
                                              otherwise than at his own request, 
                                              from practising his profession in 
                                              Ghana or in any other country by 
                                              order of any competent authority 
                                              made in respect of him personally.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) Subject to the provisions of 
                                              this Act every member of the Board 
                                              shall hold office on such terms 
                                              and conditions relating to the 
                                              payment of remuneration and 
                                              allowances as may be determined by 
                                              the Government.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (6) A member of the Board other 
                                              than a member appointed under 
                                              paragraph (h) or (i) of subsection 
                                              (1) of this section may resign his 
                                              appointment by giving one month's 
                                              notice in writing addressed to the 
                                              President through the Prime 
                                              Minister.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 4&#8212;Meetings of Board.&nbsp;
                                              </span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Board shall meet for the 
                                              discharge of its functions at such 
                                              times and places as the Chairman 
                                              may appoint, so however, that the 
                                              Board shall meet at intervals, not 
                                              exceeding three months.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The Chairman shall preside at 
                                              all meetings of the Board, and in 
                                              his absence a member of the Board 
                                              appointed by the members present 
                                              from among themselves shall 
                                              preside.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) Questions proposed at a 
                                              meeting of the Board shall be 
                                              determined by a simple majority of 
                                              members present and voting and in 
                                              the event of an equality of votes, 
                                              the person presiding shall have a 
                                              second or casting vote.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) The quorum at any meeting of 
                                              the Board shall be five.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 5&#8212;Executive Secretary.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Board shall, with the 
                                              approval of the Cabinet, appoint 
                                              an Executive Secretary on such 
                                              terms and conditions as the Board 
                                              may determine, and for a period of 
                                              five years which may be renewed.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The Executive Secretary shall 
                                              be responsible for the day to day 
                                              management and administration of 
                                              the activities of the Board and 
                                              shall act subject to such general 
                                              directions as may be given by the 
                                              Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 6&#8212;Appointment of 
                                              Consultant.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Government may appoint a 
                                              consultant to the Board on such 
                                              terms and conditions as it may 
                                              deem fit.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The consultant shall, inter 
                                              alia, be responsible for 
                                              organising the bast fibre industry 
                                              in the country on a commercial 
                                              scale.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 7&#8212;Officers and Employees 
                                              of Board.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Board shall employ officers 
                                              and employees on such terms and 
                                              conditions as it may deem fit for 
                                              the discharge of its functions.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 8&#8212;Assets and Funds of 
                                              Board.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The assets and funds of the 
                                              Board shall consist of&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) all lands, buildings, 
                                              equipment, stores, furniture, 
                                              tools and machinery purchased by 
                                              the Board or granted to the Board 
                                              by the Government or by any person 
                                              for the proper discharge of its 
                                              functions;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) all sums granted to the Board 
                                              from time to time by the 
                                              Government with the prior approval 
                                              of the Minister responsible for 
                                              Finance;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) all sums granted to the Board 
                                              by foreign governments or foreign 
                                              institutions;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) income derived from the sale 
                                              of bast fibres, and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) any other money or property 
                                              which may in any manner become 
                                              payable to or vested in the Board 
                                              in respect of any matter 
                                              incidental to its functions.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The Board may borrow from any 
                                              banking institution, corporation, 
                                              local authority or other person 
                                              such amounts as it may require for 
                                              the discharge of its functions.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 9&#8212;Accounts, Etc.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Board shall in such form a 
                                              s the Auditor-General may approve, 
                                              keep proper books of accounts and 
                                              proper records in relation 
                                              thereto.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The financial year of the 
                                              Board shall be the period of 
                                              twelve months ending on the 31st 
                                              day of March in each year.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The Executive Secretary shall 
                                              prepare the budget estimates for 
                                              any new financial year and present 
                                              such estimates to the Board for 
                                              its approval not later than two 
                                              months before the end of the 
                                              preceding financial year of the 
                                              Board.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 10&#8212;Audit.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Accounts prepared under 
                                              section 9 of this Act shall be 
                                              submitted annually to the 
                                              Auditor-General by the Board and 
                                              the Auditor-General shall cause 
                                              the accounts to be audited as 
                                              required by article 135 of the 
                                              Constitution.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The Board shall, not later 
                                              than the 31st day of July 
                                              immediately succeeding the end of 
                                              the previous financial year, 
                                              forward to the Minister 
                                              responsible for Agriculture a 
                                              report of its activities during 
                                              the preceding financial year 
                                              together with an audited statement 
                                              of accounts in respect of that 
                                              year.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The said Minister shall 
                                              transmit copies of the said report 
                                              and audited statement as soon as 
                                              may be practicable upon receipt 
                                              thereof to the Cabinet.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 11&#8212;Board to make 
                                              Regulations.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Board may with the prior 
                                              approval of the Minister 
                                              responsible for Agriculture and 
                                              subject to the provisions of this 
                                              Act, by legislative instrument 
                                              make regulations in respect&nbsp; of 
                                              all or any of the following 
                                              matters:&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the cultivation, processing, 
                                              handling, grading and storage of 
                                              bast fibres;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the purchase, sale and 
                                              utilisation of bast fibres which 
                                              the Board deems to be in the best 
                                              interest of the country and the 
                                              local bast fibre industry;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) the importation and 
                                              exportation of bast fibres;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) any matter for the purpose of 
                                              carrying out the principles and 
                                              provisions of this Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 12&#8212;Offences.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Any person who contravenes any 
                                              provision of this Act or any 
                                              regulation made thereunder shall 
                                              be guilty of an offence and shall 
                                              on summary conviction be liable to 
                                              a fine not exceeding two hundred 
                                              new cedis or to a term of 
                                              imprisonment not exceeding one 
                                              year or to both such fine and 
                                              imprisonment.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) In the case of an offence 
                                              committed under this Act by a body 
                                              of persons&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) where the body of persons is a 
                                              body corporate other than a 
                                              partnership every director and 
                                              officer of that body corporate 
                                              shall be deemed to be guilty of 
                                              the offence; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) where the body of persons is a 
                                              partnership every partner of that 
                                              partnership shall be deemed to be 
                                              guilty of that offence:</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Provided that no such person shall 
                                              be deemed to be guilty of an 
                                              offence under this Act, if he 
                                              proves that the offence was 
                                              committed without his knowledge or 
                                              that he exercised all due 
                                              diligence to prevent the 
                                              commission of the offence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 13&#8212;Exemption from taxes.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Board shall be exempted from 
                                              the payment of all taxes and 
                                              duties for a period not exceeding 
                                              ten years.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></td>
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            </table>
          </td>
        </tr>
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