184586-1931-Supplementary-Bills-read-a-first-time--Liquors — Page 55

Alteration

of duties by Legisla- tive Council.

Application for draw- back.

Penalty for untrue declara- tion.

Penalty for fraudulently attempting to obtain drawback.

(3 and 4

Vict. c. 18, 8. 15.)

Ordinance No. 6 of 1875.

Provision

1274

(b) tobacco which is imported in broken pack. ages in passengers baggage for private use and which does not exceed such quantity, weight, or value as may be allowed by the Superintendent or as may be appointed by regulations made under this Ordinance.

7.-(1) It shall be lawful for the Legislative Council by resolution to increase, decrease, recast, abolish or vary to any extent and in any manner whatsoever, any of the duties imposed at any time by or under this Ordinance, or to impose new duties on any tobacco thereafter to be imported into the Colony or already in the Colony at the time of coming into operation of such resolution.

(2) Every such resolution shall come into operation at the time of the passing thereof unless some other time be specified in such resolution,

8-(1) Every application made with a view to obtain drawback on any tobacco shall contain B declaration by the person exporting, which shall be attached to the export permit referred to in section 38 and shall be signed by such declarant in the presence of a witness, 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 any such declaration shall also state the name of the person who, upon exportation, will be entitled to receive the drawback thereon.

(2) In the event of any such declaration being untrue in any particular the person making it shall be guilty of an offence, and shall be liable upon sum- mary conviction to a fine not exceeding two hundred and fifty dollars or to imprisonment for any term not exceeding six months.

9.-(1) Every person who ships, or causes to be shipped, or produces, or causes to be produced to any revenue officer to be shipped for exportation any tobacco not entitled to drawback or any other goods, matter or thing as tobacco, the same, not being tobacco, or fraudulently removes, or conceals any tobacco or other goods, matter, or thing, with intent unduly to obtain any drawback on tobacco, or any greater draw- back than he would otherwise be entitled to, shall upon summary conviction, in addition to all other penalties which he may thereby incur, forfeit either the sum of treble the amount of the drawback sought to be obtained, or the sum of two thousand dollars, at the election of the Superintendent (which election shall be certified by the Superintendent in writing under his hand), and all such tobacco or other goods, matters or things shall be forfeited, and may be seized by any Revenue Officer.

(2) Any sum forfeited under sub-section (1) hereof shall be deemed to be a debt due to the Crown, and may be recovered in an action by the Treasurer in the same manner as Crown fees are recovered under the provisions of the Crown Remedies Ordinance, 1875.

10.-(1) When any new duty is imposed and when for contracts

any duty is increased and any tobacco is delivered on when duties

or after the time at which the new or increased duty are altered or repealed, takes effect, in pursuance of a contract made before that time, and the seller has paid such new or increased duty, he may in the absence of any agree- ment to the contrary recover as an addition to the contract price a sum equal to the amount paid by him in respect of the tobacco on account of the new duty or the increase of duty, as the case may be.

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