2428
When duty payable.
No. 10 of 1916.
TOBACCO.
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 tobacco 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(2) When any duty is repealed or decreased and any tobacco affected by the duty is delivered on or after the day on which the duty ceases or the decrease in duty takes effect, in pursuance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 that tobacco 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.
(3) When any addition to or deduction from the contract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon, or in default of agreement as may be determined by the Superintendent, as representing in the case of a new duty any expenses incurred and in the case of a repealed duty any expenses saved may be included in the addition to or deduction from the contract price and may be recovered or deducted accordingly.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 tobacco may have undergone some process of manufacture.
11.-(1) The duty on tobacco imported into the Colony shall be payable as follows:----
(a) If the tobacco is not forthwith removed into a general bonded or licensed warehouse, and is not removed for immediate re-export under an export permit issued under this Ordinance, the duty shall be payable before the removal of the tobacco from the ship on which it was imported or from the Railway premises, as the case may be.
(b) If the tobacco is forthwith removed into a general bonded or licensed warehouse, the duty shall be payable before the removal of the tobacco from such general bonded or licensed warehouse, unless such removal is for export or is into another general bonded or licensed warehouse.
* As amended by No. 20 of 1921,
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