and fifteen, subsection (2 ) of section one hundred and twenty-one , subsection (5 ) of section one hundred and twenty-four, subsection (6) of section one hundred and twenty-five , subsection (1) of section one hundred and thirty-six, subsection (5) of section one hundred and eighty-seven or subsection (4) of section three hundred and thirty, the penalty shall be a sum calculated in accordance with the scale specified in the Eighth Schedule. (3 ) In the case of a document or notice required to be lodged in terms of subsection (2 ) of section one hundred and twenty-three or subsection (8) of section three hundred and thirty , the penalty shall be a sum calculated at the rate of ten per centum of the prescribed fee in respect of each month or part of a month from the date when the act in respect of which the document is to be furnished or notice given took place: Provided that such penalty shall not exceed the amount of the prescribed fee. (4 ) For the purposes of subsections (2) and (3 ), the decision of the Registrar as to the time within which a document or notice referred to in either of those subsections was required to be furnished or given shall be final. (5 ) Any penalty payable under this section shall be a debt due to the State and may be recovered by the Re gistrar by action in a magistrates court or other court of competent jurisdiction from the company or, failing which, from the directors of the company, who shall personally be jointly and severally liable therefor. 357 Inspection and copies of documents in Registrar’s office and production of documents in evidence (1 ) Any person may after application in the prescribed manner and on payment of the prescribed fees, inspect the documents kept under this Act by the Registrar; and any person may require a certificate of the incorporation of any company or a copy or extract of any other document o r part of any other document to be certified by the Registrar or assistant registrar on payment of the prescribed fee for the certificate, certified copy or extract. (2 ) A copy of or extract from any document kept under this Act by the Registrar, certified to be a true copy under the hand of the Registrar or assistant registrar, shall in all legal proceedings be admissible in evidence as of equal validity with the original document. Certified copies or extracts may be handed into court by the party who desires to avail himself of them. (3 ) It shall not be necessary in any legal proceedings for the Registrar himself or for any officer under him to produce any original document kept under this Act by the Registrar, but it shall be deemed sufficient if such document is produced by some person authorized by him to do so. (4 ) In this section— “document” includes any sheet in a register of companies kept in terms of this Act. 358 Additional copies of returns or documents (1 ) Where under this Act any document i s lodged or transmitted, the person lodging or transmitting the same shall, as and when it shall be so required by regulations under this Act, lodge or transmit an additional copy or additional copies of the document. (2 ) Such regulations may provide in the respective cases whether such additional copy or copies shall be in duplicate original form, or shall be in the form of clearly legible copy or copies certified in manner prescribed in such regulations. 359 Rules of procedure The Chief Justice may, in consultation with the Minister, make rules concerning the procedure to be followed with respect to any matter in connection with the winding up of companies, foreign companies or unregistered associations and generally as to all matters in which the court is empowered under this Act to exercise jurisdiction, and all matters which are required by this Act to be prescribed by rules. 360 Regulations (1 ) The Minister may from time to time make — (a ) regulations providing for anything required by this Act to be prescribed by regulations; and (b ) such other regulations as he may deem expedient or necessary for the carrying out of the purposes of this Act. (2 ) When making regulations for the purpose of subsection (2) of section one hundred and forty-two, the Minister shall have regard to such international accounting standards as may have been adopted by the Zimbabwe Accounting Practices Board. 361 Alteration of fees, tables and forms (1 ) The Minister may, from time to time— (a ) alter or add to the tables in the Seventh Schedule; (b ) alter Table A in the First Schedule or any of the forms in the Third, Fifth and Sixth Schedules but no such alteration in or addition to Table A shall, as respects any company registered before the publication of the a lteration or addition, repeal any portion of Table A which at the date of such publication applies to it.