Page
Application
for repay- ment of duty.
896
furnishing returns of payments for admission and given security to the Treasurer's satisfaction for the payment of duty, shall upon demand made during the course of or immediately before or after the en- tertainment produce to any Public Officer the ticket, badge, card of membership, voucher or document by means of which he was admitted, or a portion of the ticket by means of which he was admitted bearing a stamp defaced in accordance with Regulation 7 (4), or the stamped cover of the book or the stamped principal part of the sheet from which the ticket, by means of which he was admitted, was taken.
19. Every application for repayment of duty shall be made in such form as the Treasurer may prescribe and the applicant shall truly furnish to the Treasurer all particulars required by him in relation to such application.
Objects and Reasons.
1. The object of this Ordinance is to raise neces- sary revenue by the imposition of duties in respect of admission to entertainments.
2. The Ordinance is based mainly on the Finance (New Dutics) Act, 1916, (6 Geo, 5, ch. 11) and the various subsequent Finance Acts amending and am- plifying it. The Regulations in the Second Schedule are based on those in the Statutory Rules and Orders, 1921.
8. As the Ordinance in section 5 delegates to the Colonial Treasurer certain functions which under the Acts are delegated to the Commissioners of Customs and Excise a sub-section has been added to section 5 (on the lines of s. 19 of Ordinance No. 26 of 1913) giving a right of appeal to the Governor in Council.
November, 1930.
C. G. ALABASTER,
Attorney General.
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