Section 0

-- `a` LEGISLATURE.] ~ ' or CTeneral `on` the 3181 (a) " manufactory " veans any premises wherein ty res are manufactured ; (b) " owner " include& any person expressly or implieclly authorGed by an owner of a manufactory to be his agent in respect of the mmufactory ; (c) " tyre " means a pneumatic tyre in the manufacture of whichpbber is used, and includes the inner tube and the outer cover of such a tyre. S F `3.` (1) A duty of excise at the rate of ten per cent. pdp"$titn~& on the value thereof shall be levied on all tyres menu- duty. factured in any manufactory in British India and issued out of such manufactory on or after the 1st dag- of April, 1941, and shall be payable by the owner of the manufactory. . (2) For the purposes of levying the duty imposed by eub-section ( I ) the Central Government may, by notification in the official Gazette, fix the values of tyres or of any class of tyres ; and where no such value `h&` beell fixed the value of a tyre shall be deemed to be the wholesale cash price, less trade discount, for which a. tyre of the like kind an8 quality is sold or is capable of being sold by a manufactory without any abatement or deductioq whatever except the amount of the excise factow. duty payable o.pJit a t the time of issue out of thc manu- * 1 `4.` (1) If 1 `t` `i` - ' ,>, 7. - ??% - Prlcc Atzna `i` 1 ,>, OT 7. 143, -+-. -- - ' BBliaa t o ~ r ~ ~ & ~ & i s t s a , see a p t j . f n . ~ ~ , % + ~ ; , b$~.a l . 4 4 * , B m o f f . f i g i ~ 1 , ~ $ . ~ 7 4 ( i 7 , : |Recovery of<br>duty wlth<br>penalty.|Tyres ( ~ x j i s e<br>Duty)<br>[ACT_x_<br>h<br>4.(1)If a.ny duty pa able under section3is not<br>paid within the time fixe by a notice issued~ I Iaccord-<br>d<br>ance with any rules made in this behalf under this Act,||| ||it shall be deemed to be an arrear, and the authority<br>to which such duty is<br>ayable may, in lieu thereof,<br>d<br>recover any sum, not exceeding double the amount of the||| ||duty unpaid. which such, authority may in its discretion||| ||think it reasonable to rdquire.||| ||(2)An arrear of duty, or any sum recoverable in||| ||lieu thereof under this section, shall be recoverable as an||| ||nrrear of land-revenue and shall be recoverable in addi-||| ||tion to, and notinsubstitution for, any other penalty||| ||incurred under this Act.||| |Issue from<br>manufactory.|5.(1)No person shall issue any tyres out of any<br>manufactory exceptiriaccordance with the provisions|l|| ||of rules made under section8regulating such issue,||| ||or, until such rules are made, in accordance with the<br>general or special orders of the Central Government.|1|| ||(2)Whoever contravenes any such i-ule or order||| ||shall be punishable with fine which may extend to one||| ||thousand rupees or t,o a sum double the amount of the||| ||duty on any tyres issued in contravention of such||| ||rule or order, whicheverisgreatar.||| |Application of<br>6.The Central Government may, by notification in<br>theprovisions<br>ofact~ I I I<br>01the official Gazette, declare that any of the provisions<br>tothe<br>of the Sea Customs Act, 1878, relating to the levy ofvIIIof1878.<br>dutyon tyres.and exemption from customs duties, drawback of|||| ||duty, warehousing, offences and penalties, contiscation||| ||and procedure relating to offences and appeals shall,||| ||with such modifications and alterations as it may||| ||consider necessary or desirable to adapt them to the||| ||circumstances, be applicable in regard to like matters||| ||in respacti of t h ~<br>duty imposed by sub-secti~n(1)of||| ||section3.||| |Power of<br>Central<br>Government|7.The Central Government may, by notification in<br>the official Gazette, prohibit absolutely, or with such||| |toProhibit<br>import.|exceptions as it thinks fit, the bringing of tyres into<br>British India from the territory of any specified Indian||| ||State.||| |Power to make<br>~ 1 0 ~ .|Power to make<br>8.(1)The Central Government may, by notxcation.<br>in the official Gazette, make rules-||| ||(a)imposing on owners of manufactories the duty||| ||of furnishing returns and keeping records and||| ||books, 'and prespribing the form of such||| ||returns, records and books and the particulars||| ||to be contained therein, and the manner in||| ||which the same are, to be verified;||| ||( b )regulating the issue of tyres out of manu-||| ||factories;||| ||(c)providing||| - -