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61.--(1) Whenever it is lawful for any police or revenue officer to seize any oils, it shall be lawful for him to seize also all the receptacles in which the oils are contained.
(2) Whenever it is lawful for the magistrate to forfeit any oils, it shall be lawful for him to forfeit in like manner any ship not exceeding sixty tons net register or any vehicle or receptacle in which the oils were found.
Seizure and
forfeiture of receptacles.
62. (1) The Motor Spirit Ordinance, 1930, and all Repeals. Ordinances amending the same as well as all regulations and resolutions thereunder are repealed.
(2) References to the number and short title of this Ordinance shall be substituted for the references to the Motor Spirit Ordinance in the Schedules to Ordinance No. 2 of 1917, as amended by section 3 of Ordinance No. 32 of 1930.
FIRST SCHEDULE.
[s. 2 (2).]
REGULATIONS.
Drawback.
1. Subject to the conditions contained in the following regulations a drawback of thirty cents per gallon shall be paid on duty paid oils shipped by any permitee as ships stores or exported by him under an Export on Drawback Permit.
2. Every application made with a view to obtain drawback on any hydrocarbon oils shall contain a declaration by the applicant, which shall be attached to the export permit and shall be signed by such declarant in the presence of a witness, to the effect that the oils in respect of which drawback is being claimed have been actually shipped for export and are not intended to be re-landed in the Colony.
3. No drawback shall be allowed except to the person who criginally paid the duty.
4. No drawback shall be allowed unless the permitee (a) shall give twenty-four hours notice in writing of the date and time at which he proposes to commence the loading of the oils, and all such loading shall take place in the presence of a revenue officer to whom the permitee shall deliver or cause to be delivered an Export on Drawback Permit, in Form No. 11 in the Second Schedule, in triplicate contain- ing full particulars of the shipment and the gross quantity in gallons thereof; (b) the permitee shall provide proper measures to enable the revenue officer to check the quantity of oils; (c) the permitee shall close and secure all containers and shall seal them to the satisfaction of the Superintendent; (d) the containers when so closed and secured and sealed as aforesaid shall have complete and correct shipping marks on them for the purpose of future identification including a serial mark. They shall also have permanently marked on them by stencil otherwise the words "Exported on Drawback' in letters not less than three inches high.
or
5. In the case of hydrocarbon oils for exportation or for shipment as ships stores or aircraft stores the permit after being checked and signed by the revenue officer shall be returned to the permitee who shall be responsible for its return to the Superintendent within forty- eight hours duly signed and certified by a responsible officer of the exporting ship, aircraft or train, or by a responsible revenue officer in the case of a road vehicle, that the oils have been received.
6. No drawback shall be allowed on any hydrocarbon oils on which the full duty has not been paid.