58
THE HONG KONG GOVERNMENT GAZETTE, FEBRUARY 13, 1929.
Short title and
construction.
Dutiable
tobacco in Colony at
commence- ment of Ordinance.
Amendment
of Ordinance
No. 10 of 1916, s. 3 (1) (b).
Application for drawback.
Penalty for
untrue declaration.
Penalty for fraudulently attempting to obtain drawback. (3 and 4 Vict. c. 18, s. 15.)
A BILL
INTITULED.
An Ordinance to amend the law relating to the
taxation of tobacco.
Be it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:-
1. This Ordinance may be cited as the Tobacco C. CLEMENTI,
Governor. Amendment Ordinance, 1929, and it shall be read and construed as one with the Tobacco Ordinance, 1916, hereinafter called the principal Ordinance.
Dutiable tobacco already in Colony.
2. All the relevant provisions of the principal Ordi- nance, as amended by this Ordinance, shall apply to all dutiable tobacco which was in the Colony immedi- ately before the commencement of this Ordinance as if such tobacco had been imported after the com- mencement of this Ordinance.
Drawback.
8. Section 3 (1) (b) of the principal Ordinance is amended by the substitution of the word " drawback" for the word “rebates".
4.--(1) Every application made with a view to obtain drawback on any tobacco shall contain a declara- tion by the person exporting, which shall be attached to the export permit referred to in section 38 of the principal Ordinance and shall be signed by such declarant in the presence of a witness, to the effect that the tobacco in respect of which drawback is being claimed has been actually shipped for export and is not intended to be relanded in the Colony, and any such declaration shall also state the name of the person who, upon exportation, will be entitled to receive the drawback thereon.
(2) In the event of any such declaration being untrue in any particular the person making it shall be guilty of an offence, and shall be liable upon sum- mary conviction to a fine not exceeding two hundred and fifty dollars or to imprisonment for any term not exceeding six months.
5.-(1) Every person who ships, or causes to be shipped, or produces, or causes to be produced to any revenue officer to be shipped for exportation any tobacco not entitled to drawback or any other goods, matter or thing as tobacco, the same not being tobacco, or fraudulently removes, or conceals any tobacco or other goods, matter, or thing, with intent unduly to obtain any drawback on tobacco, or any greater drawback than he would otherwise be entitled to, shall upon summary conviction, in addition to all other penalties which he may thereby incur, forfeit either the sum of treble the amount of the drawback sought to be obtained, or the sum of two thousand dollars, at the election of the Superintendent (which election shall be certified by the Superintendent in writing under hic hand), and all such tobacco or other goods, matters or things shall be forfeited, and may be seized by any Revenue Officer.
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