s. 177 177 Secret gifts to parent, wife, child, partner etc. of No. 6103 agent deemed gifts to agent s. 177. (1) Any valuable consideration given or offered to S. 177(1) amended by any parent husband wife or child of any agent or No. 48/1997 to his partner clerk or employee or at the agent's s. 62(3). request to any person by any person having business relations with the principal of such agent shall be deemed to have been given or offered to the agent. (2) Any valuable consideration received or solicited S. 177(2) amended by by any parent husband wife or child of any agent No. 74/2000 or by his partner clerk or employee from any s. 3(Sch. 1 item 30.2). person having business relations with the principal of such agent shall be deemed to have been received or solicited by the agent, unless it is proved that the valuable consideration was so received or solicited without the consent knowledge or privity of the agent. 178 Giving or receiving false or misleading receipt or No. 6103 s. 178. account an indictable offence S. 178 amended by If with intent to deceive or defraud the principal Nos 9554 any person gives to any agent or any agent s. 2(2)(Sch. 2 item 53), 9576 receives or uses or gives to the principal any s. 11(1), receipt invoice account or document in respect of 36/1988 s. 8(b)(i)–(iii), which or in relation to a dealing transaction or 49/1991 matter in which the principal is interested and s. 119(1) (Sch. 2 which— item 48), 48/1997 (a) contains any statement which he knows is s. 60(1)(Sch. 1 false or erroneous or defective in any item 68). important particular or is in any way likely to mislead the principal; or (b) omits to state explicitly and fully the fact of any commission percentage bonus discount rebate repayment gratuity or deduction having been made given or allowed or agreed to be made given or allowed—
No. 6103 s. 177. 177 Secret gifts to parent, wife, child, partner etc. of agent deemed gifts to agent S. 177(1) amended by No. 48/1997 s. 62(3). s. 177 (1) Any valuable consideration given or offered to any parent husband wife or child of any agent or to his partner clerk or employee or at the agent's request to any person by any person having business relations with the principal of such agent shall be deemed to have been given or offered to the agent. S. 177(2) amended by No. 74/2000 s. 3(Sch. 1 item 30.2). (2) Any valuable consideration received or solicited by any parent husband wife or child of any agent or by his partner clerk or employee from any person having business relations with the principal of such agent shall be deemed to have been received or solicited by the agent, unless it is proved that the valuable consideration was so received or solicited without the consent knowledge or privity of the agent. No. 6103 s. 178. S. 178 amended by Nos 9554 s. 2(2)(Sch. 2 item 53), 9576 s. 11(1), 36/1988 s. 8(b)(i)–(iii), 49/1991 s. 119(1) (Sch. 2 item 48), 48/1997 s. 60(1)(Sch. 1 item 68). 178 Giving or receiving false or misleading receipt or account an indictable offence If with intent to deceive or defraud the principal any person gives to any agent or any agent receives or uses or gives to the principal any receipt invoice account or document in respect of which or in relation to a dealing transaction or matter in which the principal is interested and which— (a) contains any statement which he knows is false or erroneous or defective in any important particular or is in any way likely to mislead the principal; or (b) omits to state explicitly and fully the fact of any commission percentage bonus discount rebate repayment gratuity or deduction having been made given or allowed or agreed to be made given or allowed—