Legislature of British India 9 February 1857, Act 4 of 1857 (Tobacco Duty (Town of Bombay) Act, 1857)

Also known as

India · · · 09-02-1857

Section 1. Laws Repealed.
Section 2. Municipal Duty on Tobacco intended for consumption in Bombay.
Section 3. Municipal when payable.
Section 4. Duty if not paid on importation, to be paid on removal from warehouse for consumption.
Section 5. Bombay a warehousing port for Tobacco.
Section 6. Power for collection and enforcing payment of the Municipal Duty.
Section 7. Tobacco not to be imported otherwise than by Sea. Landing places to be prescribed.
Section 8. Exemption from Duty.
Section 9. Permit necessary for removal of Tobacco. Proviso.
Section 10. No Permit for removal from warehouse of less than a bale. Proviso.
Section 11. License for retail sale of Tobacco.
Section 12. What to be deemed a retail sale.
Section 13. Retail sale to be only at the place mentioned in the license. Name of licensed dealer to be affixed to shop.
Section 14. Monthly returns of stock to be made by retail dealers.
Section 15. Retail dealer to made entry in a book, of weight, &c., of all Tobacco received. Inspection of book.
Section 16. Search-warrant.
Section 17. Power to arrest and detain. To search vehicles, &c.,
Section 18. Confiscation of Tobacco illegally imported, removed, & e. Mitigation of penalty.
Section 19. Penalty for illegal importation, removal, sale, or possession. Revocation of license.
Section 20. Levy of fines, adjudication, and sale of confiscations.
Section 21. Interpretation.

Section 1. Laws Repealed.

Section 2. Municipal Duty on Tobacco intended for consumption in Bombay.

Chapters V, VI, VII and VIII of Regulation XXI. 1827 of the Bombay Code, and Act XXIV of 1850, are hereby repealed, but not so as to revive any other Regulation or Act thereby repealed.

All Tobacco (except such small quantities as are hereinafter mentioned) imported from any place into the Town of Bombay and intended for consumption therein shall be liable to a duty of seven Rupees and eight annas

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