PUBLIC REVENUE PROTECTION ORDINANCE, 1927

PUBLIC REVENUE PROTECTION ORDINANCE, 1927

No. 9 of 1927.

An Ordinance to protect the revenue of the Colony.

[30th June,. 1927.]

1. This Ordinance may be cited as the Public Revenue
Protection Ordinance, 1927.





2. If the Governor approves of the introduction into the
Legislative Council of a bill or resolution whereby any duty,
tax, fee, rate or other item of revenue would be imposed or
altered if such bill or resolution were to become law, it shall be
lawful for the Governor to make an order giving the full force
and effect of law to all the provisions of such bill or resolution
so long as such order remains in force.

3. If any such order is made, references in the bill or
resolution in respect of which the order is made to the commence-
ment or coming into operation of such bill or resolution shall,
so long as such order remains in force, be construed as references
to the time of coming into force of such order.

4. The Governor may at any time by order authorize the
Superintendent , of Imports and Exports, during any period
named in the order not exceeding four months, to refuse to allow
the delivery of dutiable goods or commodities for local use from
ship side or Warehouse on payment of duty, in any cases where
deliveries are demanded of amounts exceeding the deliveries
which appear to the Superintendent to be reasonable deliveries
in the circumstances.

5.-(1) Every order made under this Ordinance shall conic
into force immediately upon the signing thereof by the Governor
unless some other time be specified in the order for the coming
into force thereof, in which case the order shall come into force
at the time so specified.

(2) Every such order shall expire and cease to he in force-

(a) upon the notification in the Gazette of the rejection by
the Legislative Council of the bill or resolution in respect of
which the order was made, or

(b) uoon the notification in the Gazette of the withdrawal
of the bill or resolution or order, or

(c) upon the bill or resolution, with or without modifica-
tion, becoming law in the ordinary manner, or

As amended hy No. 37 of 1931 [18.12.31.] and Law Rev. Ord., 1939,
Supp. Sched.





(d) upon the expiration of four months from the day on
which the order came into force,

whichever event first happens.

(3) Where it is provided in this section that an order made
under this Ordinance shall expire and cease to be in force upon
the notification in the Gazette of any act, such order shall expire
and cease to be in force on the day which purports to be the date
of the Gazette in which the notification appears, and immediately
before midnight on that day.

(4) If in any proceedings any question arises as to the
time when the Governor signed any particular order under this
Ordinance, the production of a certificate purporting to be under
the hand of the Colonial Secretary and stating the time of such
signature shall be prima facie evidence that such order was
signed at the time stated in such certificate.

6. So much of any duty, tax, fee, rate or other item of
revenue as may have been paid under any order made under
this Ordinance in excess of the respective duty, tax, fee, rate
or other item of revenue payable immediately after the expiration
of the order shall be repaid to the person who paid the same..

7. Where an order under this Ordinance has the effect of
lowering any duty, tax, fee, rate or other item of revenue and
where the order ceases to be in force and is not replaced, with
or without modification, by the bill or resolution in respect of
which it was made, the duty, tax, fee, rate or other item of
revenue which was. payable immediately before the coming into
force of the order shall thereupon again become payable in full.

As amended by Law Rev. Ord., 1939, Supp. Sched.
[Originally No. 9 of 1927. No. 37 of 1931. Law Rev. Ord., 1939.] Power to impose or alter duties, etc., in the manner set forth in a bill or resolution approved for introduction into the Legislative Council. Meaning of certain references. Restriction of delivery of dutiable goods. 5 & 6 Geo. 5, c. 89, s. 15. Coming into force and duration of order. Refund of excess duty, etc. Restoration of former rate of duty, etc., in certain cases.

[Originally No. 9 of 1927. No. 37 of 1931. Law Rev. Ord., 1939.] Power to impose or alter duties, etc., in the manner set forth in a bill or resolution approved for introduction into the Legislative Council. Meaning of certain references. Restriction of delivery of dutiable goods. 5 & 6 Geo. 5, c. 89, s. 15. Coming into force and duration of order. Refund of excess duty, etc. Restoration of former rate of duty, etc., in certain cases.

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