EXCISE (GENERAL PROVISIONS) ACT

CHAPTER 78:50

ACT NO. 43 OF 1934

Amended By

ARRANGEMENT OF SECTIONS

       1.   Short title.

PART I

PRELIMINARY

       2.   Construction.

       3.   Interpretation.

       4.   What shall be deemed acts of Comptroller, etc.

       5.   Officers to have powers of constables.

       6.   Authority to be produced by person acting for another.

       7.   Goods to be handled, etc., by owner.

             Samples for owner.

       8.   Rewards.

       9.   Power of Comptroller to impose fines, etc.

      10.   Minister may restore seizures, etc.

      11.   All bonds and securities entered into, valid.

      12.   Surety to be deemed a principal debtor.

PART II

DUTIES AND DRAWBACKS

      13.   Imposition and variation of duties.

      14.   Effect of obligation to pay duty.

      15.   Duty to be paid at rate in force on delivery.

      16.   Disputes as to duty payable.

      17.   Duty to be proportionate to quantity, etc.

      18.   Goods used contrary to purpose for which delivered.

      19.   Contract prices of goods may be adjusted to meet change in Excise Duty.

      20.   Minister may direct granting of drawbacks.

      21.   Certification of debenture.

             Refund of duties paid in error.

      22.   No duty payable on goods exported, shipped as stores, etc.

             Exemptions from duty; Petroleum used on works, etc.

      23.   Duty on goods lost may be remitted.

      24.   When duty payable.

      25.   Comptroller may distrain for duties.

      26.   Minister may revoke licence or permission to manufacture.

      27.   Deficiency in stock.

             Excess in stock.

      28.   Saving as to section 27.

PART III

WAREHOUSES

      29.   Bond may be required of warehouse keeper.

      30.   Duty not payable on goods warehoused.

      31.   Further conditions.

      32.   Restrictions on removal.

      33.   Government not liable for loss, etc., in warehouse.

      34.   Removal of and from warehouse.

      35.   Revocation of appointment of warehouse.

PART IV

REMOVAL

      36.   Goods loaded deemed delivered.

      37.   Certificates.

   37A.   Certificate books.

      38.   Offences in regard to certificates.

      39.   Illegal removal.

      40.   Receiving without certificate.

PART V

OBLIGATIONS OF MANUFACTURERS AND

WAREHOUSE KEEPERS

      41.   Manufacturer to obtain permission of Comptroller to manufacture.

      42.   Books to be kept by manufacturer or warehouse keeper.

             Offences in regard to books.

      43.   Manufacturer to produce books, invoices, etc.

      44.   Description of premises, etc., to be delivered to Comptroller.

      45.   Instruments, etc.,            to be kept by manufacturer.

             Measuring instruments.

      46.   Comptroller may station Officer on licensed premises.

      47.   Assistance to be afforded to Officers.

PART VI

POWERS OF OFFICERS

      48.   Officer may patrol freely.

      49.   Officer may enter factory.

      50.   Officer may examine stock of vendor.

      51.   Officer may search house, etc.

      52.   Officer may stop carriage.

      53.   Power of arrest.

PART VII

OFFENCES

      54.   General penalty.

      55.   Penalty where goods forfeited.

      56.   Penalty for false declaration.

      57.   Penalty for evading Excise laws generally.

      58.   Obstructing Officer.

      59.   Personation of Officer.

      60.   Penalty for signalling to offender.

      61.   Offering goods for sale under pretence that the duties are not paid.

      62.   Officer taking unauthorised fee, etc.

             Collusive seizure, bribery, etc.

PART VIII

SEIZURES

      63.   General provision as to forfeiture.

      64.   Procedure on seizure.

      65.   Disposal of seizure.

      66.   Claim to seized goods to be in name of owner.

PART IX

LEGAL PROCEEDINGS

      67.   Recovery of penalties.

      68.   Certificate of probable cause of seizure or act of Officer.

PART X

PROOFS IN PROCEEDINGS

      69.   Onus of proof on defendant in certain cases.

      70.   Evidence of Officers.

      71.   Comptroller to certify value.

      72.   Chemist’s certificate sufficient evidence.

      73.   Admissibility of copies of documents.

      74.   Proof of Order of Minister, etc.

      75.   Certificate of condemnation.

PART XI

SUPPLEMENTARY

      76.   Regulations.

      77.   Forms.

      78.   Removal and delivery in special circumstances.

SCHEDULE.

SUBSIDIARY LEGISLATION

Resolution (GN 71/1956)

Resolution (GN 142/1967)

Excise (General Provisions) Order (GN 58/1957)

Excise Duty (Spirits) Order (GN 196/1957)

Excise Duty Order (GN 66/1961)

Excise Duty (Alcoholic Beverages) Order (LN 215/2001)

Excise Duty (Other Malt Beverage) Order (GN 119/1973)

Excise Duty (Lubricating Oils) Order (GN 3/1968)

Excise Duty (Petroleum Products) Order (LN 86/1997)

Excise Duty (Edible Oil) Order (LN 9/1989)

Excise Duty (Tobacco Products) Order (LN 214/2001)

Excise Duty (Beer) Order (GN 124/1978)

Excise Officers (Overtime) Regulations (GN 42/1957)

Excise Regulations (G 27.12.1934)

                 Excise (Fees) Regulations (GN 43/1957)

NOTES

FOOTNOTES