//
commencement of the Ordinance is probably sufficiently
caught by section 7.
6.
The provisions of the bill were brought into force
on the evening of the 12th February, 1929, by an order of the
Governor under the Public Revenue Protection Ordinance, 1927,
Ordinance No.9 of 1927.
7.
Section 3 of this Ordinance amends section 3 (1) (b)
of the principal Ordinance by substituting the word
"drawback" for the word "rebates", because "drawback" is
the term commonly used.
8.
Section 4 requires an exporter claiming a drawback
on exported tobacco to sign a declaration to the effect
that the tobacco in respect of which drawback is being
claimed has been actually shipped for export and is not
intended to be relanded in the Colony, and stating the name
of the person who, upon exportation, will be entitled to
receive the drawback thereon.
9.
Section 5, which is mainly based upon section 15 of the Tobacco Act, 1840, 3 & 4 Vict. c.18, imposes penalties
for fraudulently attempting to obtain drawbacks. It also
provides for the recovery of sums forfeited.
10. Section 6 of this Ordinance amends section 2 of the
principal Ordinance as follows :
(a) by the insertion of a new definition of
"dutiable tobacco" in paragraph (a) so as to
include duty-paid tobacco, if re-imported;
(b) by an alteration in sub-section (c) which
simplifies the definition of the word "export"; (c) by the substitution in paragraph (n) of a term
which is defined for a term which is not defined
in the principal Ordinance.
No comments yet.
Private notes are available after approval.