Provision
for contracts for sale of goods duty paid when duties altered or repealed.
Restrictions on import and export.
Dutiable liquors not to be allowed
to be dis- charged except under
permit or into a general bonded warehouse.
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(3) Subject to the provisions of section 59 the duty upon such liquors, made or prepared in the Colony shall be payable before the removal of such liquors from the place in which they are made or prepared, unless such removal is for export or into a general bonded warehouse.
(4) Until other provision is made under sub- section (1) the duties to be paid shall be in accord- ance with the resolutions in force at the commence- ment of this Ordinance.
or
40.-(1) Where any new duty is imposed, where any duty is increased, and any goods in respect of which the duty is payable are delivered after the day on which the new or increased duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid by him in respect of the goods on account of the new duty or the increase of duty, as the case may be.
(2) Where any duty is repealed or decreased, and any goods affected by the duty are delivered after the day on which the duty ceases or the decrease in the duty takes effect in pursuance of a contract made before that day, the purchaser of the goods, in the absence of agreement to the contrary, may, if the seller of the goods has had in respect of those goods the benefit of the repeal or decrease of the duty, deduct from the contract price a sum equal to the amount of the duty or decrease of duty, as the case may be.
(8) Where any addition to or deduction from the contract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon, or in default of agreement determined by the Superintendent, as representing in the case of a new duty any new expenses incurred, and in the case of a repealed duty any expenses saved, may be included in the addition to or deduc- tion from the contract price, and may be recovered or deducted accordingly.
(4) This section applies although the goods have undergone a process of manufacture or preparation, or have become a part or ingredient of other goods.
Import and export of intoxicating liquors.
41.-(1) No person shall import or export dutiable liquors or denatured spirits except into or from such ports or places as may be notified by the Governor.
(2) No person shall import or export dutiable liquors, or denatured spirits by land except under and in accordance with such regulations and restrictions as may be prescribed by the Governor in Council.
42.-(1) The owners, charterers, agents, master and compradore of every ship shall not allow any duti- able liquors or denatured spirits to be discharged from the ship without a permit from the Super- intendent as hereinafter provided, unless such liquors or spirits are received by the person in charge of a general bonded warehouse and forthwith stored in a general bonded warehouse.