CAP. 109]
[r. 13 cont.]
Dutiable Commodities.
in his absolute discretion determine, for use either outside the Colony or partly inside and partly outside the Colony.
PART V.-DUTY-PAID LABELS.
14. Whenever duty is paid on any goods and whenever any duty-paid goods are bottled, packed or repacked in containers, there shall be securely affixed with gum or paste to every such container to which this Part applies a label denoting that duty has been paid, hereinafter called a duty-paid label, so that the container cannot be opened without breaking the label.
15. Duty-paid labels shall be issued in numbered series by the Director to licensed persons in possession of duty-paid goods in or to be put in containers to which this Part applies.
16. Every such person in possession of any such goods shall-
(a) forthwith affix to the containers duty-paid labels in numbered series in accordance with regulation 14;
(b) to the satisfaction of the Director and in a book in a form approved by him, kept in a general bonded warehouse or at such other place as he may direct, duly record particulars of the goods, their containers and the duty-paid labels and duty-paid permits relating thereto.
17. For the purposes of this Part, duty shall be deemed to have been paid when it has been assessed by or on behalf of the Director, notwithstanding that he may have allowed time for payment in accordance with any regulations for the payment of duty.
18. This Part shall apply to such containers as may be prescribed by the Director by direction published in the Gazette; any such direction may prescribe the number of duty-paid labels which shall be affixed, and the manner in which, subject to these regulations, they shall be affixed, to each container.
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