Section 0

[PASSED `BY` THE INDIAN LEGISLATIVE COUNCIL.] (Received" the asse.nt `of` trlle Governor Genepal on tKe 16th .Pe8ruary, 1917.) An Act to provide for the imposition and levy of certain duties on motor spirit. ' W HERBAS duty to increase the existing customs it is expedient to A impose an excise duty on motor spirit; It is hereby enacted as follows :- `19` `I.` (I) This Act may be called the Motor Spirit short oxtont 'titles and (Duties) Act, `1911` ; duration. (2) It extends to the wb.ole of British India ; arrd (3) It shall remain in force during the continuance af the present war, and for a period of six months thereafter. C 9. " Manufactory " means any place where Definitions. - i - i i I I - 1 I i I accordance with any rules made under this Act, the authority to which such duty is payable may, in lieu thereof, recover any surd not exceeding double the amount of the duty so unpaid, which such authority * may in its discretion think it reasonable to require. (3) All sums recoverable under sub-seetion (I) shall be recovered in the manner prescribed in the Indian Income-tax Act, 1886, section 30, sub;sections 'I (I), (2) and (3), with respect to the sums therein referred to. `18s6.` - . ~saue `of` motor 4, (1) ~ f t e * the commencement of this act, no spifit after person shall issue any motor spirit out of the premises - ment of ~ c t . of any manufactory, except in accordance with I the provisions of rules made under this Act in that behalf, or, until' such rules'are made, in accordance wit11 the general or speoicll orders of the 'local Government. - . - (2) Whoever contravenes the provisions of sub- - section (1) shall be punishable with fine which 'may extend to rupees one thousand, or to a sum double the amount of the duty payable on any motor spirit sa issved, whichever is greater. - Applicationof `5.` (1) The Governor General in Council may, by "a Act C m t o ~ 8 and rule- C m t o ~ 8 and rule rule- notification in the Gazette of India, declare that any Vll,of making of the provisions gf the Sea Customs Act, 1878, power. relating to the levy 'of and exemption from, custom duties, d'rawback of duty, warehousing, offences and penalties, confi~cation, and the procedure relating `to.` offences and appeals shall, with such modifications and alterations as he may consider necessary or desirableto adapt them to the oircumstances, be applicable in reg,ard to like matters in respect of the duty on motor spirit imposed by section 3, and may further, for the - . purpose of providing for the assessment and collection of the said duty and for purposes ancillary thereto, make rules- - Applicationof "a Act C m t o ~ 8 and rule- C m t o ~ 8 and rule rulemaking - . power. - `(i)` imposing on owners of manufactories the duty of furnishing returns and keeping xecords and books, prescribe the forms of such returns, records and books and the particulars~ to be contained therein respectively, and the manner in which the same are to be verified ' $$ - ' - . - . and all S U C ~ other conditions t h v f as may be necessary..; - , - , `(ii)` providing for the regulation of tho issue of motor spirit out d f manu£actio.i.ies, the assess- - .! :, ment'of the duty, and the issue of notices requiring payment And for - the recovery of unpaid duty ; - Gii) providing for tho inspection of manufactories and for the taking of samples, and for the making of tests,, of any substance produced therein ; - c - `p` - C - , , . .,('.:. $@) gen&afly ' <f.a~ryiqg into effe~t 'the pufpogeb I ! hereiabefare .specified. . . . . . - `\` , . (2). I n Faking a ~ y tub under tho rule-,makin ,. powor hepe~nBt?'.fo'pe the aoverno,j .&jnere; 'I ih Council may .declare that ;say breach 'thereof shall &e *uri$sh&Ele Jfi~e which hay est6~h ,to five hundred. , ,. . ,. . . . - ?. - ? est6~h ,to kpeei, - , ,. . ,. . . . - ' `6.` , Ihadditioa eo the .duty imposed `by` section 3 ~mposftion addition@ addition@ `OF` - `VIII` of `1894.` oif the Bnd'fan `T&'` Act, `1.894,` ss subsequently duty on motof - I' amen;&e.d . - .. . , read w3th Schedule 11 o f the said Act, there [epirit ] ed into British[import- ] - i 'shall be 1eviied.and~ollec'ted at every -port to; which that Inai8. . , . . A&,:applies &.duty at $he :rate :. of six annas ,on each imperial gallon of motor spirit+ and this :qdditJona'l duty &hall be deemed ,~ to be a duty. imposed under - - -seotfoh `3` of ' the aid Ach and that Act &hall apply . . , . accordingly. ~mposftion addition@ addition@ `OF` - ed into British Inai8. . , . . . , - i - . - . - ,. ' ==> picture [11 x 8] intentionally omitted <== ==> picture [136 x 43] intentionally omitted <== - . - , . - . - . - . . - . . ==> picture [18 x 11] intentionally omitted <== ==> picture [12 x 8] intentionally omitted <== - . - . -. - .