PUBLIC RECORD OFFICE

Reference :-

EPIC.O. 882

6

PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO

Prohibition

of poseson

in cert in

case

Sale of ex

abile arti lew

without

hoence pro hibite

Exclarire

74

possession of any common carrier or ware- houseman as such, or purchased by any person for his bonâ fide private consump- tion and not for sale.

Provided further, that

17

A

3) The Governor in Executive Council may by possession by notification prohibit the any person or class of persons, either throughout the whole Island or in any local area, of any excisable article, either absolutely or subject to such conditions as he may prescribe.

No excisable article and no portion of the hemp plant shall be sold without a licence from the Govern ment Agent; provided that--

(1) A person having the right to the toddy drawn from any tree may sell the same without a licence to a person licensed to manufacture and sell toddy under this Ordinance.

(2) A licence for sale in more than one district of a Province shall be granted by the Govern- ment Agent of the Province, and not by the Assistant Government Agent.

(3) A licence for sale in more than one Province shall be granted by the Excise Commis sioner.

(4) Nothing in this section applies to the sale of any foreign liquor legally procured by any

person for his private use and sold by him

or by auction on his behalf or on behalf

of his representatives in interest upon his

quitting a station or after his decease.

1 The Governor may grant to any person on such privileges of conditions and for such period as he may deem fit the

ustafactura kc. may be Krantoj

Grantee of teddy privi leges mar

exclusive privilege –

(1) Of manufacturing, or of supplying by whole-

sale, or of both; or

(2) Of selling by wholesale or by retail: or

(3) Of manufacturing, or of supplying by whole- sale, or of both, and of selling by retail any country liquor or intoxicating drug within

local area.

any

No grantee of any privilege under this section shall exercise the same until he has received a licence in that behalf from the Government Agent.

19. When any exclusive privilege of manufacturing and selling toddy has been granted under Section 18, grant lic-toe. the Governor may declare that the written permission of the grantee to draw toddy shall have the same force and effect as a licence from the Government Agent for that purpose under Section 14.

Grantee may

20. Subject to any conditions imposed by Section let or assign 18, A any grantee of any exclusive privilege may let or assign the whole or any portion of his privilege; but no lessee or assignee of such privilege shall exercise any rights as such unless and until the grantee shall have applied to the Government Agent for a licence to be given to such lessee or assignee, and such lessee or assignee shall have received the same.

Insert supply to or

Insert and subject to the approval of the Govern- ment Agent,

Ex

V.-Duty.

75

21. A duty at such rate or rates as the Governor in Executive Council shall direct may be imposed, either generally or for any specified local area, on any

isable article—

21

V. Duties on Ercisable Articles. The Legislative Council may, by resolution, from time to time, impose a duty at such rate or rates, ither generally or for any specifud local area, on any reisable article---

(a) Permitted to be imported or exported in accordance with the provisions of Section

10 or Section 11; or

(b) Permitted to be transported; or

(c) Manufactured under any licence granted in respect of Clauses (a), (b), (c), (d), and (e) of Section 14; or

(4) Manufactured in any distillery or brewery

established under Section 15.

Explanation.-Duty may be imposed under this section at different rates accord- ing to the places to which any excisable article is to be removed for consumption.

22. Subject to such rules regulating the time, place, and manner of payment as the Governor in Executive Council may prescribe, such duty may be levied in one or more of the following ways:

(a) With reference to Clause (a) of the foregoing

section-

(i.) By payment of duty either at the

Omit

Insert

Cport of import or at the [port of Omit and insert place export; or

(ii) By payment upon issue for sale from

a warehouse established under Sec- tion 15 (c) or licensed under Section 14 (e).

(b) With reference to Clause (b) of the foregoing

Section-

(i.) By payment in the district from which the excisable article is to be trans- ported; or

(ii) By payment upon issue for sale from a warehouse established under Sec-

tion 15 (c) or licensed under Section 14 (e).

c) With reference to Clauses (c) and (d) of the

foregoing section—

(i.) By duty to be charged in the case of spirit or beer, either on the quantity produced in, or issued from, the dis- tillery or brewery, as the case may be, or issued from a warehouse esta- blished under Section 15 (c) or licensed under Section 14 (8), or in accordance with such scale of equi- valents calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the Governor may prescribe.

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