10.
(a) Paragraph (iv) alters sub-section (2) so as
to avoid the argument that it applied only
to the case of the removal last mentioned in
sub-section (1).
Section 16 relieves the Governor in Council of
certain functions which it is thought can be dealt with
more appropriately by the Superintendent of Imports and
Exports..
19.
14
Section 17 of this Ordinance repeals sub-section (2)
of section 31 of the principal Ordinance as being incompatible
with the new system of duties.
20.
Section 18 of this Ordinance deletes the word
"dutiable" from section 39 (4) of the principal Ordinance
in order to give the Superintendent fuller control.
21.
Section 19 of this Crdinance substitutes the word
"incorrect" for the words "false or inaccurate or misleading"
in section 50 of the principal Ordinance. It is understood
that the intention of the draftsman was to get rid of the
necessity for proving mengrea, the word "incorrect" being
less suggestive of wilfulness and guilty knowledge than the
words "false" and "misleading" which in the former section
50 enclosed the more colourless word inaccurate".
It may
be doubted whether the above intention has been effected,
even though this is a revenue Ordinance, and though some
reason for the change in language must be assigned.
22.
Section 20 of this Ordinance effects an amendment
in section 53 of the principal Ordinance which is intended
to enable the Analyst's certificate to be put in evidence
without calling the Analyst to connect it with the particular
tobacco which is the subject of the charge.
obvious intention of the original section.
This was the.
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