गय
PUBLIC RECORD OFFICE
Reference :-
C.O. 882
9
PUBLIC RECORD OFFICE, LONDON
| ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH—NOT TO
; די בריו
Country [+
TO
means effectually and per- (4) Denatured
manently rendered unfit for human con- smcuption.
7
Beer
includes ale, stout, porter, and all other fermented liquors made from malt. Liquor includes spirits of wine, spirit. wine, toddy, beer, and all liquid consisting of or containing alcohol; also any substance which the Governor may by notification declare to be liquor for the purposes of this Ordinance
(9) Country liquor" means any liquor manufac- tured in Ceylon on which duty of excise has not been levied or is not leviable at the full rate of duty chargeable on like liquor imported into Ceylon from foreign countries
[by sen
1.
(10)
La puer
Intoxicating drug
Ing
Fale or well-
Excomble
article.
"+
Foreign liquor includes all liquor other than country liquor. Provided that, in any case in which doubt may arise, the Governor may by notification declare, whether for the purposes of this Ordinance or any rules made thereunder, any particular liquor shall be deemed to be country liquor
foreign liquor."
(11) "Intoxicating drug" includes
(12)
(13)
import
(14)
Export.
Tran-jatt.
-
or
(a) Cocaine. ganja, bhang, and every prepara- tion and admixture of the same, and every intoxicating drink or substance prepared from any part of the hemp plant (Cannabis satira or indica), from grain, or from other material, and not included in the term "liquor," but does not include opium or anything included within the meaning of that word as defined in "The Opium Ordinance," 1910."
(b) Any other substance which the Governor may specify by notification, together with every preparation and admixture of the same. The Governor may by noti- fication declare what shall be deemed to be ganja, bhang, or other substance specified as an intoxicating drug.
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Sale or selling" includes any transfer otherwise than by way of gift.
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Excisable article means and includes any liquor or intoxicating drug as defined by this Ordinance.
Import" means to bring into Ceylon from sea or from foreign territory.j
(15) "Export" means to take out of Ceylon to sea
or to foreign territory.
Manufacture.
(17)
(16) Transport means to move from one place
to another within Ceylon.
includes Manufacture"
every process, whether natural or artificial, by which any excisable article is produced or prepared, and also re-distillation, and every process for the rectification, flavouring, blending, or colouring of liquor.
Omit
Omit and insert any place
beyond the limits of the Island of Ceylon.
tling.
Face
1 of
4.
Samp
mitry and
Yalan-
いやこ
The puboutinn
of the excam
11
71
(18) To "bottle means to transfer liquor from a cask or other vessel to a bottle or other receptacle for the purpose of sale, whether any process of manufacture be employed or not, and includes re-bottling.
(19)
(20)
Place" includes a house, building, shop, tent, Cand vessel.
To tap includes every part of any process by which the spathe or flower of any toddy- producing tree is prepared for the drawing of toddy.
The Governor may by notification declare, with respect either to the whole Island or to any local area, and as regards purchasers generally or any specified class of purchasers, and generally or for any specified orcasion, what quantity of any excisable article shall, for the purposes of this Ordinance, be the limit of sale by retail and sale by wholesale respectively.
5. Nothing contained in this Ordinance shall apply to any canteen, shop, or tavern opened or kept under military or naval regulations, and subject to the super- vision of military or naval officers.
6.
II-Establishment and Control.
Except as otherwise provided by this Ordinance, venue to be the collection of the excise revenue shall be under the Government charge of the Government Agent.
with the
Agent
The LovernOT
may appoint
As over to control the
Iration of the
1214
Department.
May appoint
runs other au the Bovernment
Agent to Aercise all or Buy of his
Wers.
loy appoint
icers to
uke petion
under sec-
Jons 32, 34,
nd 45 (a)
and other
Meers.
Jay appoint
by Govern hent officer
other
erson to act
above.
Jay delegate
by of his
owers to any
teine officer.
7. The Governor may by notification applicable to the whole Island or to any district or local area in which this Ordinance is in force-
(a) Appoint an officer who shall, subject to the orders of Government, if any, have the control of the administration of the Excise Department and of the collection of the
excise revenue.
(b) Appoint any person other than the Govern- ment Agent to exercise all or any of the powers and to perform all or any of the duties of a Government Agent in respect of the excise revenue, either concurrently with or in exclusion of the Government Agent, subject to such control as the Governor may direct. (c) Appoint officers or persons to perform the acts and duties mentioned in Sections 32, 34, and 45 (a).
(d) Appoint officers of the Excise Department of such classes and with such designations, powers, and duties under the Ordinance as the Governor may think fit.
(e) Order that all or any of the powers and duties assigned to any officer under clauses (c) and
(d) of this section shall be exercised and performed by any Government officer or any
person.
Omit and insert receptacle
Omit and insert boat, or
other
Insert
(f) Delegate to any excise officer A all or any of Insert in whole or in part
33487
his powers under the following sections of
this Ordinance :-Sections 7 (d), 11, 13, 18,
19, 23, 24, 26, 29, and 31, save and except Omit
his powers under sub-sections (2) (a) and
(2) (c) of Section 31.1
E 4
}