PUBLIC RECORD OFFICE
Reference :-
CO. 882
6
PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
Payment for privileges.
Form an.! condition t
76
(ii) In the case of toddy, by a tax on each | Omit
tree from which toddy is drawn.
(d) Generally by such other methods of taxation as the Legislative Council may, by resolu- tion, from time to time appoint. Instead of, or in addition to, any duty leviable under this chapter, the Governor may accept payment of a sum in consideration of the grant of any exclusive privilege under Section 18.
23
VI. Licences, &c.
24 Every licence, permit, or pass granted under Licence, this Ordinance shall be granted --
Counterpart agreement to be executed
by license.
Power to
cancel or anspend
(2). On payment of such fees, if any;
(b) For such period;
(e) Subject to such restrictions and on such con-
ditions; and
(d) Shall be in such form and contain such parti-
culars:
as the Governor may direct, either generally or in any particular instance, in this behalf.
25. Every person taking out a licence under this Ordinance may be required to execute a counterpart agreement in conformity with the tenor of his licence! and to give such security for the performance of his agreement as the authority granting the licence may require.
26. (1) Subject to such restrictions as the Governor may prescribe, the authority granting any licence, licences, c. permit, or pass under this Ordinance may cancel or
suspend it
(a) If any duty or fee payable by the holder
thereof be not duly paid; or
(b) In the event of any breach by the holder of such licence, permit, or pass, or by his servants, or by any one acting with his express or implied permission on his behalf of any of the terms or conditions of such licence, permit, or pass; or
(c) If the holder thereof is convicted of any offence under this Ordinance, or any other law for the time being in force relating to revenue, or of any cognizable and non-bailable offence, or of any offence under "The Mer chandise Marks Ordinance, 1888," or is punished for any offence referred to in Section 104 of "The Customs Ordinance, 1869"; or
Insert
(d) Where a licence, permit, or pass has been granted on the application of the holder of an exclusive privilege under this Ordinance on the requisition in writing of such person. (2) When a licence, permit, or pass held by any person is cancelled under Clause (a) or Clause (b) of sub-section (1), the authority aforesaid may cancel any other licence, permit, or pass granted to such person under this Ordinance or under any other law for the time being in force relating to excise revenue.
(3) The holder shall be entitled to no compensation for the cancellation or suspension of his licence, permit, or pass under this section, nor to refund of any fee paid or deposit made in respect thereof.
ther
E
thr. 11-
krain
Tekanand
mired to
27
77
(1) Whenever the authority stated in Section 26 considers that a licence should be cancelled for any cause other than those specified in that section, he shall remit a sum equal to the amount of the fees payable in respect thereof for fifteen days, and may cancel the licence either --
(a) On the expiration of fifteen days' notice in writing of his intention to do so; or
(F) Forthwith without notice.
(2) If any licence be cancelled under Clause (b) of sub-section (1), the aforesaid authority Csball, in addition to remitting such sum aforesaid, pay to the licensee such further sum by way of compensation as the Excise Commissioner may direct.
(3) When a licence is cancelled under this section, any fee paid in advance or deposit made by the licensee in respect thereof shall be refunded to him, less the amount, if any, due to Government.
2 Any holder of a licence to sell under this Ordi- nance may surrender his licence on the expiration of ne month's notice in writing given by him to the Government Agent of his intention to surrender the same, and on payment of the fee payable for the licence for the whole period for which it would have been current but for such surrender. Provided that if the Excise Commissioner is satisfied that there is sufficient reason for surrendering a licence, he may remit to the holder thereof the sum so payable on surrender or any portion thereof.
VII.--General Provisions.
29. Every person who manufactures or sells any excisable article under a licence granted under this Petra Ordinance shall be bound-
6th for
sting, &e
edure in
of
ault by
PTIVE OF
Prof clusive
dege.
(a) To supply himself with such measures, weights, and instruments as the Governor may prescribe, and to keep the same in good condition; and
(b) When such measures, weights, and instruments have been prescribed, on the requisition of any excise officer duly empowered in that behalf, at any time to measure, weigh, or test any excisable article in his possession in such manner as the said excise officer may require.
The Governor may, under this section, prescribe measures, weights, and instruments, in addition to or other than those provided for by Ordinance No. 8 of 1876.
30.
In case of default made by a holder of a licence or by a grantee of an exclusive privilege in the pay¬ ment of any duty or fee, or in the performance of all or any of the terms or conditions of such licence or grant, the Government Agent may, if he thinks fit, without process of law, after fifteen days' notice in writing to the licensee or grantee of his intention to do so, take the grant under management at the risk of the defaulter, or may declare the A grant forfeited, and A re-sell it at the risk and loss of the defaulter. When a A grant is under management under this section, the Government Agent may recover as excise revenue any moneys due to the defaulter by any lessee or assignen.
Omit and insert this section Omit and insert may
Insert licence or Insert licence or Insert re-issue or Insert licence or
Page 660Page 661
Power to
nake ralee.
Power to make rules,
31
78
(1) The Governor in Executive Council may make rules for the purpose of carrying out the pro visions of this Ordinance or other law for the time being in force relating to excise revenue; and all such rules shall be laid as soon as conveniently may be before the Legislative Council, and if a resolution is passed within forty days of their being laid before the Legis lative Council praying that any rule shall be annulled. such rule shall thenceforth be void, but without pre- judice to anything done thereunder.
31 (1) The Gorernor in Executire Council may make rules for the purpose of carrying out the pro- risions of this Ordinance or other law for the time being in force relating to excise revenue; and all such rules shall be laid as soon as conveniently may be before the Legislative Council, and upon being confirmed, with or without modification, by a resolution of the Legislative Council, and upon such confirmation being notified in the "Gorernment Gazette," shall have the force of law from the date of such notification, or upon such date as may be therein fixed.
Provided that in any case of urgency the Governor in Executire Council may by notification declare any such rules to be in force from a date named therein, and such rules shall thereupon come in force on such date; but if within forty days of the date upon which such rules are laid before the Legislative Council a resolution be passed praying that all or any of such rules be modified or annulled, such rules or rule shall thenceforth be modified or annulled accordingly, but| without prejudice to anything done thereunder.
(2) In particular and without prejudice to the' generality of the foregoing provision the Governor in Executive Council may make rules-
(4) Regulating the delegation of any powers by the Excise Commissioner or by Government Agents under Section 7- (h).
(b) Prescribing the powers and duties of officers
of the Excise Department.
Omit
Insert
(c) Prescribing the procedure in appeals to the Excise Commissioner from orders of the Government Agents, and to the Governor in Omit Executive Council from orders of the Excise Commissioner.
(c) Prescribing the procedure in appeals from orders of the Excise Commissioner or the Government Agents to the Governor in Executive Council.
(d) Regulating the import, export, or transport
of any excisable article.
(e) Regulating the manufacture, bottling, supply, or storage of any excisable article, in cluding--
(i.) The erection, inspection, supervisiou, management, and control of any place for the manufacture, bottling. supply, or storage of such article, and the fittings, implements, and apparatus to be maintained therein; (ii.) The tapping of toddy-producing trees and the drawing of toddy from such trees.
(f) Regulating the deposit of any excisable article
Insert
79
in a warehouse, and the removal therefrom of such article.
(y) Regulating the periods and localities for which licences for the wholesale or retail sale of any excisable article may be granted.
(h) Prescribing the procedure to be followed and the matters to be ascertained before any licence for such sale is granted for any locality.
(i) Prescribing in the case of any excisable article the way in which the duty on such article shall be levied.
(j) Prescribing the scale of fees, or the manner of fixing the fees, payable in respect of any privilege, licence, permit, or pass, or of the storing of any excisable article.
(*) Regulating the time, place, and manner of
payment of any duty or fee.
(1) Prescribing the restrictions under and the conditions on which any licence, permit, or pass may be granted, including-
(i.) The prohibition of the admixture with any excisable article of any substance deemed to be noxious or objectionable; (ii.).The fixing of the strength, price, or quantity in excess of or below which any excisable article shall not by sold or supplied, and the quantity in excess of which denatured spirit shall not be possessed, and the pre- scription of a standard of quality for any excisable article; (iii) The prohibition of the employment by the licence holder of any person or class of persons to assist him in his business in any capacity what
soever;
(iv) The prescription of the persons to whom any excisable article may or may not be sold;
(v.) The prohibition of sale except for
cash;
(vi.) The prevention of drunkenness, gambling, or disorderly conduct in or near any licensed premises, and the meeting of or remaining of persons of bad character in such premises; (vii.) The prescription of the "days and
hours during which any licensed premises may or may not be kept open, and provision for the closure of such premises on special ocor sions;
(viii.) The prescription of the nature of the premises in which any excisable article may be sold, and the notices to be exposed at such premises; and (ix) The prescription of the accounts ro be maintained and the returns to be submitted by licence holders.
(m) (i.) Declaring the process by which spirit manufactured in Ceylon shall be denatured.