9.--(1) The duty on light oils imported to the When duty Colony shall be payable as follows:-
payable.
(a) If the light oils are not forthwith removed into a general bonded or licensed warehouse, and are not removed for immediate re-export under an export permit issued under this Ordinance, the duty shall be payable before the removal of the light oils from the ship on which they were imported or from the Railway premises, as the case may be.
(If the light oils are forthwith removed into a general bonded or licensed warehouse, the duty shall be payable before the removal of the light oils from such general bonded or licensed warehouse. or from Some other general bonded or licensed warehouse in which the light oils have been stored with the permission of the Superintendent, unless such removal is for immediate export.
(2) The duty upon light oils manufactured in the Colony shall be payable before the removal of such Fght oils from the place in which they are manu- factured, unless such removal is for export or is into a general bonded or licensed warehouse. If the light ails are removed into a general bonded or licensed warehouse, the duty shall be payable before removal
rom such bonded or licensed warehouse.
( No duty shall be payable under this section in respect of any stores of light oils purchased or imported on nccount of His Majesty's Government or the Government of the Colony,
10. The Superintendent shall give a receipt in Receipt for the form in the Second Schedule for any duty received duty.
him under this Ordinance.
Second
Schedule. Form No. 10.
Ordinance
11. Any duty payable or sumi forfeited under this Recovery Ordinance may be recovered in all respects in the of duty. same manner as Crown rents, assessments, fees or No. 6 of forfeitures are recovered under the Crown Remedies 1875. Ordinance, 1875, upon a certificate purporting to be under the hand of the Treasurer.
able.
12. In all proceedings under this Ordinance in Light oils to respect of any light oils, and in all proceedings for to presumed he recovery of any duty imposed by or under this to be duti Ordinance, the light oils to which the proceedings relate shall be presumed to be dufiable light oils mless the person against whom the proceedings have een taken proves to the court or magistrate that the proper duty has been paid upon them.
Movement and possession.
13. No person shall import, export. move, sell Restrictions Day, manufacture or have in his possession, custody on dealings
with light or control any light oils except in accordance wit oils. the provisions of this Ordinance and of all regulations made thereunder.
14.-(1) No light oils shall be imported or export- Rate of od except by aircraft, railway or sea.
(2. All light oils imported by the Railway shall be consigned through to Kowloon by railway invoice.
(B) It shall be lawful for the Superintendent either generally or in any particular case to grant exemption
rom any of the provisions of this section.
importation and exportation.
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