314
THE HONG KONG GOVERNMENT GAZETTE, MARCH 31, 1939.
Licensee to
be liable for duty and to
prevent illegal removal.
Deficiency of dutiable oils in
general bonded or licensed warehouse,
Power of Governor in Council to grant to licensed
importers conditional exemption
from any provisions of this Ordinance.
(2) Such licensee shall produce all such books and docu- ments on demand.
33. The licensee of every general bonded or licensed warehouse shall be liable for the payment of all duties pay- able in respect of any hydrocarbon oils at any time stored therein, and shall prevent the removal of any such oils there- from except in accordance with the provisions of this Ordin- ance and of all regulations made thereunder.
34. If it shall appear at any time that there is a deficiency in any general bonded or licensed warehouse in the quantity of dutiable oils which ought to be found stored therein, the licensee of such general bonded or licensed warehouse shall be liable to pay to the Superintendent the duty leviable upon such deficiency, and shall in the absence of proof to the contrary be presumed to have removed such oils without a permit.
35. It shall be lawful for the Governor in Council to grant to any person or persons licensed to import and warehouse hydrocarbon oils an exemption from such of the provisions of this Ordinance as he shall think fit provided. that any such exemption shall be subject to such conditions as may be appointed by the Governor in Council.
Permits generally.
Second
Schedule.
Forms
Nos. 8, 9. 10, 11, 12.
Permits.
36.-(1) It shall be lawful for the Superintendent to issue the following permits-
(a) to remove duty-paid oils from a ship or aircraft or road vehicle or from the Railway premises or from a general bonded or licensed warehouse;
(b) to remove dutiable oils from a ship or aircraft or road vehicle or from the Railway premises to a licensed warehouse or from a general bonded or licensed warehouse to a general bonded warehouse or to a licensed warehouse;
(c) to remove dutiable oils from a ship or aircraft or road vehicle or from the Railway premises or from a general bonded or licensed warehouse for export;
(d) such other permits as the Superintendent may con- sider necessary.
(2) Such permits may be in the respective forms in the Second Schedule or in such other form as the Superintendent may prescribe.
(3) Before issuing any permit it shall be lawful for the Superintendent to demand the production of all or any invoices, bills of lading or other documents relating to the oils in question, and the person applying for the permit shall on such demand produce all such documents.
(4) Every person who applies for any export permit shall submit to the Superintendent the application and permit in triplicate, and every person who applies for any other permit shall submit to the Superintendent the application and permit in duplicate.
(5) Every application for a permit under this Ordinance shall be signed by the applicant, and if the applicant is a