CO882-(8-9) — Page 658

PUBLIC RECORD OFFICE

Reference :-

C.O. 882

9 PUBLIC RECORD OFFICE, LONDON

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Drders of

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72

(g) Withdraw from any officer or person any or all of the powers conferred or imposed upon hit by or under this Ordinance. Chy Permit the delegation by the Excise Commis- sioner or by Government Agents of any powers conferred by this Ordinance, or exercised in respect of excise revenue under any Ordinance for the time being in force. (1) The Government Agent shall in all proceed ings under this Ordinance be subject to the control of the Excise Commissioner, and all orders passed by a Government Agent under this Ordinance shall be appealable to the Excise Commissioner in manner pro vided by the rules made under Section 31 (2) (c).

(2) All orders passed by the Excise Commissioner shall be appealable to the Governor in Executive Council in manner provided by the above-mentioned rules.

8. (1) All orders passed by the Ercise Commis- Excise (om sioner or by a Government Agent under this Ordinance Government shall be appealable to the Governor in Executive Council in the manner prorided by the rules made under Section 31 (2) (c).

Agenta

appeulable to Governor in

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Executive

Council.

Import of exciable articles,

Export of excisable articles,

Prohibition

of import.

export, an

(2) On any such appeal the Governor in Executive Council may make such orders as the circumstances may require.

III.-Import, Export, and Transport.

9. No excisable article which is liable to the pay- The ment of duty under this Ordinance, or under Customs Ordinance, 1869." or any other law for the time 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 A.

10. No excisable article which has been manufac- tured in Ceylon shall be exported, unless the duty, if any, leviable under this Ordinance or under "The Customs Ordinance, 1889," has been paid, or a boud executed for the payment of such duty.

11. The Governor in Executive Council may by notification prohibit the import or export of any ex- transport of cisable 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 may think fit, and may prohibit the transport of any excisable article from any local area into any other local area.

exclable articles.

Pas required for import, export, or

ezgible art:cle

12. No excisable article exceeding such quantity as the Governor may prescribe by notification, either tanpurt of generally for the whole Island or for any local area, shall be imported, exported, or transported, except under a pass issued under the provisions of the next following section. Provided that in the case of duty- paid foreign liquor other than denatured spirit, such passes shall not be necessary, unless the Governor shall by notification otherwise direct with respect to any local area.

Passes for Import,

export, or transport.

13. Passes for the import, export, or transport of excisable articles may be granted by the Government Agent. Such passes may be either general for definite periods and kinds of excisable articles, or special for

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73

specified occasions and particular consignments only. Passes granted under this section shall be in such form, and shall contain such particulars, and be granted to such persons as the Governor may by notification prescribe.

14.

IV - Manufacture, Possession, and Sale.

Except under the authority and subject to the terms and conditions of a licence granted in that behalf Insert by the Government Agent, or under the provisions of Section 19-

[4] (a) No excisable article shal! he manufac-

tured:

(b). No hemp plant (Cannabis satira or indica) A

shall be cultivated or collected;

() No toddy-producing tree shall be tapped; (d) No toddy shall be drawn from any tree;

(e) No distillery, brewery, or warehouse shall be

worked;

() No person shall use, keep, or have in his pos

session any materials, still, utensil, imple- ment, or apparatus whatsoever for the excisable purpose of manufacturing any article other than toddy;

(g) No liquor shall be bottled for sale;

except under the authority and subject to the terms

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the Government Agent, or under the provisions of

Section 19.

15. (1) The Excise Commissioner may-

(a) Establish or authorize the establishment of distilleries and breweries in which liquor may be manufactured under a licence granted under Section 14 on such condi- tions as the Governor deems fit to impose; [(6) Discontinue any such distillery or brewery ;]

Establish or authorize the establishment of warehouses wherein any excisable article may be deposited and kept without pay- ment of duty; and

(c) Subject to the provisions of Sections 26 and| 27 discontinue any distillery, brewery, or warehouse.

[() Discontinue any such warehouse.]

(2) No distillery, brewery, or warehouse as aforesaid shall be established or worked except by, or under the authority of, the Excise Commissioner.

16. No person not being a licensed manufacturer or vendor of any excisable article shall have in his possession any quantity of any excisable article in excess of such quantity as the Governor under Section 4 may declare to be the limit of sale by retail, unless under a permit granted by the Government Agent in that behalf.

Provided that—

(1) No fee shall be charged for any such permit granted for the possession of such excisable article for bond fide private consumption

or use.

(2) Nothing in this section extends to any foreign liquor other than denatured spirit in the

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