PUBLIC
RECORD OFFICE
Reference :-
C.O. 882
9
PUBLIC RECORD OFFICE, LONDON |
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
Excluf. T
(2)
Excise officer
Excom- IBNETME
Tally.
Spirit,
Denature!
+
means a Government Agent, Assistant Government Agent, or any officer or other person appointed or invested with powers under Section 7
(3)
**Excise Commissioner
under Section 7 (8)
means the officer appointed by the Governor
147" Toddy means fermented or unfermented juice drawn from any coco
mu, palmyra, kitul, or other kind of palm tree.
་་
(5) " Spirit means any liquor containing alcohol obtained by distillation,
Whether it is denatured or not.
(B) “Denatured
1. Mr.
(7)
Liquor.
Innatry liquor
1
means effectually and permanently rendered unfit for human consumption.
Beer includes ale, stout, porter, and all other fermented liquors made
from malt
(S)" Lignor includes sparits 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.
4
(9) Contry liquor" means any liquor manufactured in Ceylon on which daty 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
Foreign ghur,
(10)
Interiosting irng.
Scr
Kalinag
triratzle ticle.
Import.
Expert.
Fransport.
Manufacture
Bottling
Place.
Tapping
Limits of rale.
4
Pro Foreign liquor includes all liquor other than country liquor. vided 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 bë
country fiquor " or " foreign liquor."
(11) Intoxicating drug "includes
-
(a) Cocaine, ganja, bhang, and every preparation and admixture of the same, and every intoxicating drink or substance pre prepared from any part of the hemp plant (Cannabis sativa 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.'
(4) Any other substance which the Governor may specify by noti- fication, together with every preparation and admixture of the same The Governor may by notification declare what shall be deemed to be ganja, bhang, or other substance specified as an intoxicating drug.
(12) "Sale **
gift
(13)
+
or
1L
selling "includes any transfer otherwise than by way of
་་
Excisable article means and includes any liquor or intoxicating drug as defined by this Ordinance
(14) * Import means to bring into Ceylon from sea or from any place
beyond the limits of the Island of Ceylon.
"
"
(15) "Export means to take out of Ceylon to sea or to foreign territory. (16) * Transport means to move from one place to another within Ceylon. (17) Manufacture includes every process, whether natural or artificial, by which any excisable article is produced or prepared, and also re-dis- tillation, and every process for the rectification, flavouring, blending, or colouring of liquor.
(18) To "bottle means to transfer liquor from a cask or other receptacle to a bottle or other receptacle for the purpose of sale, whether any process of manufacture be employed or not, and includes re-bottling. Place includes a house, building, shop, tent, boat, or other 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.
(19) (20)
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 occasion, 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
military and
Nothing contained in this Ordinance shall apply to any canteen, shop, or Saving of tavern opened or kept under military or naval regulations, and subject to the super- naval can vision of military or naval officers
terus.
Establishment and Control.
The colleo-
tion of the eX-
G
Except as otherwise provided by this Ordinance, the collection of the excise cise revenge revenue shall be under the charge of the Government Agent.
The Governor may by notification applicable to the whole Island or to any The Governor district or local area in which this Ordinance is in force—
to lie with the Govern- ment Agent.
may appoint
an officer 10 control the
administra
(0) 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 ton of the the collection of the excisc revenue
Excise De- partment.
Agent to
any of his powers.
(6) Appoint any person other than the Government Agent to exercise all or May appoint any of the powers and to perform all or any of the duties of a Govern persons other ment Agent in respect of the excise revenue, either concurrently with Government or in exclusion of the Government Agent, subject to such control as the exercise all or Governor may direct.
than the
(c) Appoint officers or persons to perform the acts and duties mentioned in May appoint
Sections 32, 34, and 45 (a),
offloare to
take action
(d) Appoint officers of the Excise Department of such classes and with such under sec. 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
clatises (c) and (d) of this section shall be exercised and performed by ment officer any Government officer or any person.
tions 92, 34,
and 45 (4) and
other officere, May appoint any Govern-
or other per-
(/) Delegate to any excise officer in whole or in part all or any of his powers under the following sections of this Ordinance :-Section 7 (d), 11, 13, 18, 19, 23, 24.
(7)
Withdraw from any officer or person any or all of the powers conferred or
imposed upon him by or under this Ordinance.
son to set as above.
May delegate woo
powers to any excise offloor.
May with.
draw powers.
gation of
(4) Permit the delegation by the Excise Commissioner or by Government And may
Agents of any powers conferred by this Ordinance, or exercised in permit dele. respect of excise revenue under any Ordinance for the time being in power. force. 8-(1) All orders passed by the Excise Commissioner or by a Government Agent Orders of under this Ordinance shall be appealable to the Governor in Executive Council in missioner or the manner provided by the rules made under Section 31 (2) (c).
(2) On any such appeal the Governor in Executive Council may make such appealable to orders as the circumstances may require.
III-Import, Export, and Transport.
Excise Com-
Government
Agents
Governor in Executive Council.
exclable
9. No excisable article which is liable to the payment of duty under this Import of Ordinance, or under " The Customs Ordinance, 1889," or any other law for the time articles. being in force relating to the duties of customs on goods imported into Ceylon, shall be imported, unless the duty prescribed by such law has been paid, or a bond executed for the payment of such duty.
10. No excisable article which has been manufactured in Ceylon shall be Export of exported, unless the duty, if any, loviable under this Ordinance or under
The exolable Customs Ordinance, 1869, has Leen paid, or a bond executed for the payment of such duty.
articles.
of import
export, and
11. The Governor in Executive Council may by notification prohibit the import Prohibition or export of any excisable article, and may permit the import or export of any excisable article subject to such conditions and to the payment of such duty as he transport of may think fit, and may prohibit the transport of any excisable article from any local exible area into any other local area.
articles.
12 No excisable article exceeding such quantity as the Governor may prescribe Pas required by notification, either generally for the whole Island or for any local area, shall be for import, imported, exported, or transported, except under a pass issued under the provisions transport of of the next following section. Provided that in the case of duty-paid foreign liquor solable
31487
export, or
articles.
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