2434
Retailers licence.
Inspection of premises of licensee.
Licensee to duty and to
No. 10 of 1916.
TOBACCO.
33. No person shall sell any tobacco by retail except under and in accordance with a retailers licence: Provided that this section shall not apply to any licensed hawker.
34.—(1) Every licensee under this Ordinance shall at all times allow the Superintendent or any revenue officer to enter his premises and to inspect the stock of tobacco therein and to take samples thereof and to inspect and make copies of and extracts from any books of account kept in connexion therewith and any other documents relating thereto.
(2) Such licensee shall produce all such books and documents on demand.
35. The licensee of every general bonded or licensed warehouse shall be liable for the payment of all duties payable in respect of any tobacco at any time stored therein, and shall prevent the removal of any tobacco therefrom except in accordance with the provisions of this Ordinance and of all regulations made thereunder.
prevent illegal removal.
Deficiency of dutiable tobacco in general bonded or licensed warehouse.
36. If it shall appear at any time that there is a deficiency in any general bonded or licensed warehouse in the quantity of dutiable tobacco which ought to be found stored therein, the licensee of such general bonded or licensed warehouse shall be liable to pay to the Superintendent the duty leviable upon such deficiency, and shall in the absence of proof to the contrary be presumed to have removed such tobacco without a permit.
Permits generally.
Permits.
37.-(1) It shall be lawful for the Superintendent to issue the following permits:--
(a) to remove duty-paid tobacco from a ship or from the Railway premises or from a general bonded or licensed warehouse;
(b) to remove dutiable tobacco from a ship to a licensed warehouse or from a general bonded or licensed warehouse to a general bonded warehouse or to a licensed warehouse;
* As amended by Law Rev. Ord., 1924.
2434
Retailers licence.
Inspection of premises of licensee.
Licensee to
duty and to
No. 10 of 1916.
TOBACCO.
33. No person shall sell any tobacco by retail except under and in accordance with a retailers licence: Provided that this section shall not apply to any licensed hawker.
34.—(1) Every licensee under this Ordinance shall at all times allow the Superintendent or any revenue officer to enter his premises and to inspect the stock of tobacco therein and to take samples thereof and to inspect and make copies of and extracts from any books of account kept in connexion therewith and any other documents relating thereto.
(2) Such licensee shall produce all such books and docu- ments on demand.
{
35. The licensee of every general bonded or licensed be liable for warehouse shall be liable for the payment of all duties payable in respect of any tobacco at any time stored therein, and shall prevent the removal of any tobacco therefrom except in accordance with the provisions of this Ordinance and of all regulations made thereunder.
prevent illegal removal.
Deficiency
of dutiable tobacco in general bonded or licensed warehouse.
36. If it shall appear at any time that there is a deficiency in any general bonded or licensed warehouse in the quantity of dutiable tobacco which ought to be found stored therein, the licensee of such general bonded or licensed warehouse shall be liable to pay to the Superintendent the duty leviable upon such deficiency, and shall in the absence of proof to the contrary be presumed to have removed such tobacco without a permit.
Permits generally.
*
Permits.
37.-(1) It shall be lawful for the Superintendent to issue the following permits :--
(a) to remove duty-paid tobacco from a ship or from the Railway premises or from a general bonded or licensed warehouse;
(b) to remove dutiable tobacco from a ship to a licensed warehouse or from a general bonded or licensed warehouse to a general bonded warehouse or to a licensed warehouse;
* As amended by Law Rev. Ord., 1924.
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