When duty payable.
Receipt for duty. Second Schedule,
Form No. 14.
Recovery of duty.
Ordinance No. 6 of 1875.
Hydrocarbon oils to be presumed to
be dutiable.
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(3) When any addition to or deduction from the con- tract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon, or in default of agreement as may be determined by the Superintendent, as representing in the case of a new duty any expenses incurred and in the case of a repealed duty any expenses saved may be included in the addition to or deduction from the contract price and may be recovered or deducted accordingly.
(4) This section shall apply although the light oils may have undergone some process of manufacture.
9. (1) The duty on hydrocarbon oils imported into the Colony shall be payable as follows:
(a) If the said oils are not forthwith removed into a general bonded or licensed warehouse, and are not removed for immediate re-export under an export permit issued under this Ordinance, the duty shall be payable before the removal of the oils from the ship, vehicle or aircraft on which they were imported or from the Railway premises, as the case may be;
(b) If the said oils are forthwith removed into a general bonded or licensed warehouse, the duty shall be payable before the removal of the oils from such general bonded or licensed warehouse, or from some other general bonded or licensed warehouse in which the hydrocarbon oils have been stored with the permission of the Superintendent, unless such removal is for immediate export.
(2) The duty upon hydrocarbon oils manufactured in the Colony shall be payable before the removal of such hydro- carbon oils from the place in which they are manufactured, unless such removal is for export or is into a general bonded or licensed warehouse. If the hydrocarbon oils are removed into a general bonded or licensed warehouse, the duty shall be payable before removal from such bonded or licensed warehouse.
(3) No duty shall be payable under this section in re- spect of any stores of oils purchased or imported on account of His Majesty's Government or the Government of the Colony.
10. The Superintendent shall give a receipt in the form in the Second Schedule for any duty received by him under this Ordinance.
11. Any duty payable or sum forfeited under this Ordinance may be recovered in all respects in the same manner as Crown rents, assessments, fees or forfeitures are recovered under the Crown Remedies Ordinance, 1875, upon a certificate purporting to be under the hand of the Treasurer.
12. In all proceedings under this Ordinance in respect. of any hydrocarbon oils, and in all proceedings for the recovery of any duty imposed by or under this Ordinance, the hydrocarbon oils to which the proceedings relate shall be presumed to be dutiable oils unless the person against whom the proceedings have been taken proves to the court or magistrate that the proper duty has been paid upon them.
4.