313
amend
5. It shall be lawful for the Governor in Council to Power to amend in any way whatsoever any of the Schedules to this Schedules. Ordinance.
Duties.
18 & 19
6.-(1) Duty at the rate of thirty cents per gallon shall Duties continue to be payable on all light oils imported into the generally. Colony on or after the commencement of this Ordinance and Goo. 5, on all dutiable light oils so imported before that date.
(2) Duty at the rate of thirty cents per gallon shall be payable on all heavy oils imported into the Colony on er after the commencement of this Ordinance, and on all heavy oils so imported before that date and landed in the Colony after that date, unless, in either case, such heavy oils have a flash point of under 66 degrees Centigrade and are not to he used as fuel for any heavy oil road vehicle.
c. 17, s. 2 (1).
Geo. 5, c. 24.
For the purposes of this sub-section oils shall be deemed 25 & 26 to be used as fuel for a heavy oil road vehicle if they are used as fuel for any engine with which the vehicle is s. 2 (7) equipped, whether for the propulsion of the vehicle or not.
(3) In the case of hydrocarbon oils in or removed to a refinery for manufacture into light oils a duty of thirty cents per gallon shall be charged on the delivery of such light oils from the refinery: provided that in the case of such light oils being removed from a refinery under an export permit, no duty shall be payable.
(4) Duty shall not be payable in respect of stores of oils. purchased or imported as ships stores or on account of His Majesty's Government or of the Government of the Colony.
7.-(1) It shall be lawful for the Legislative Council by resolution to increase, decrease, recast, abolish or vary to any extent and in any manner whatsoever, any of the duties imposed at any time by or under this Ordinance, or to impose new duties on any hydrocarbon oils thereafter to be imported into the Colony or already in the Colony at the time of coming into operation of such resolution.
(2) Every such resclution shall come into operation at the time of the passing thereof unless some other time be specified in such resolution.
(e)
Alteration of duties by Legislative Council.
contracts
8.-(1) When any new duty is imposed and when any Provision for duty is increased and any hydrocarbon oils are delivered on when duties or after the day on which the new or increased duty takes are altered
or repealed. effect, in pursuance of a contract made before that day, and the seller has paid such new or increased duty, he may in the absence of any agreement to the contrary recover as an addition to the contract price a sum equal to the amount paid by him in respect of the hydrocarbon oils on account of the new duty or the increase of duty, as the case may be.
(2) When any duty is repealed or decreased and any hydrocarbon oils affected by the duty are delivered on or after the day on which the duty ceases or the decrease in duty takes effect, in pursuance of a contract made before that day, the buyer, in the absence of any agreement to the contrary, may, if the seller has had in respect of those hydrocarbon oils the benefit of the repeal or decrease in the duty, deduct from the contract price a sum equal to the amount of the duty or the decrease of duty, as the case may be.
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