DOI Seite / Zitierlink:
https://doi.org/10.11588/diglit.34368#0617
A.D. 1820.]
REGULATION V.
607
See Sched. B,
Act XIV. 1836.
value stolen shall exceed the sum of three hundred rupees, the amount
shall be deemed a circumstance taking the ease out of the magistrate's juris-
diction as to passing sentence on the accused ; and shall make it necessary
for him to commit the accused for trial to the q/ ZZrcMZ.
A.D. 1820. REGULATION V.*
A REGULATION /or % qcTzaraJ Z)zz(y ozz Z^o^cco.- PASSED
(ZoM^cZ, ozz fAe 25^A q/"AUq?MV, 1820.
I. WHEREAS it has been deemed expedient, with a view to the
improvement of the public revenue, to impose a general custom duty on
tobacco within the territories immediately dependent on the presidency
of Fort William ; the Governor-General in Council, with the sanction of
the Court of Directors of the United Company of Merchants trading to
the East Indies, and with the approbation of the Board of Commissioners
for the Affairs of India, has enacted the following rules, to be in force
throughout the aforesaid territories from the period of their promul-
gation.
II. ZLtsA So much of Clause First, Section XII. Regulation IX. 1810,
as enacts that a duty of ten per cent, shall be levied on the importation of
tobacco into the district of Cuttack, is hereby rescinded.
NhcoyzZ Section IX. Regulation 1. 1812, is likewise hereby rescinded.
III. Zzz'^f. The aforesaid article, whether in leaf or in a prepared state,
shall, on its importation or exportation at any or place within the
provinces subordinate to this presidency, be subject to a custom duty of
four annas per maund of forty seer, each seer weighing eighty Calcutta
weight.
AhcozzZ. [Transit duties and drawbacks.]— NhcA'o% ZZ.
Z^Za^wz XU. 1825, tmZ NhcA'mz Z.WZU. 1836.
IV. The duty prescribed by this Regulation shall be paid and levied
under the same rules and provisions as are applicable generally to the
payment and collection of the duties denominated Government customs,
on the importation, exportation, or Aym-yzY of goods subject to such duties ;
and any attempt to import, export, or AvzM-^oor^ tobacco in breach of the
said rules and provisions, shall subject the parties offending to the penal-
ties prescribed in Regulation IX. 1810.
* This Regulation, so far as it relates to the amount of duty or drawback on the import or
export of tobacco by sea and to the levy of transit duties, is rescinded by Sec. ii. Reg. XV.
1825, and Sec. i. Act XIV. 1836 ; and it is entirely repealed as relates to the collection of
customs duties in the North-Western Provinces, by Sec. i. Act XIV. 1843 ; but it is retained
here, as applicable to the duties on frontier lines reserved by Sec. i. Act XIV. 1836.
Reg. V. 1820.
Part of Reg. IX.
1810, rescinded.
Part of Reg. 1. 1812,
The prescribed duty
on tobacco to be paid
REGULATION V.
607
See Sched. B,
Act XIV. 1836.
value stolen shall exceed the sum of three hundred rupees, the amount
shall be deemed a circumstance taking the ease out of the magistrate's juris-
diction as to passing sentence on the accused ; and shall make it necessary
for him to commit the accused for trial to the q/ ZZrcMZ.
A.D. 1820. REGULATION V.*
A REGULATION /or % qcTzaraJ Z)zz(y ozz Z^o^cco.- PASSED
(ZoM^cZ, ozz fAe 25^A q/"AUq?MV, 1820.
I. WHEREAS it has been deemed expedient, with a view to the
improvement of the public revenue, to impose a general custom duty on
tobacco within the territories immediately dependent on the presidency
of Fort William ; the Governor-General in Council, with the sanction of
the Court of Directors of the United Company of Merchants trading to
the East Indies, and with the approbation of the Board of Commissioners
for the Affairs of India, has enacted the following rules, to be in force
throughout the aforesaid territories from the period of their promul-
gation.
II. ZLtsA So much of Clause First, Section XII. Regulation IX. 1810,
as enacts that a duty of ten per cent, shall be levied on the importation of
tobacco into the district of Cuttack, is hereby rescinded.
NhcoyzZ Section IX. Regulation 1. 1812, is likewise hereby rescinded.
III. Zzz'^f. The aforesaid article, whether in leaf or in a prepared state,
shall, on its importation or exportation at any or place within the
provinces subordinate to this presidency, be subject to a custom duty of
four annas per maund of forty seer, each seer weighing eighty Calcutta
weight.
AhcozzZ. [Transit duties and drawbacks.]— NhcA'o% ZZ.
Z^Za^wz XU. 1825, tmZ NhcA'mz Z.WZU. 1836.
IV. The duty prescribed by this Regulation shall be paid and levied
under the same rules and provisions as are applicable generally to the
payment and collection of the duties denominated Government customs,
on the importation, exportation, or Aym-yzY of goods subject to such duties ;
and any attempt to import, export, or AvzM-^oor^ tobacco in breach of the
said rules and provisions, shall subject the parties offending to the penal-
ties prescribed in Regulation IX. 1810.
* This Regulation, so far as it relates to the amount of duty or drawback on the import or
export of tobacco by sea and to the levy of transit duties, is rescinded by Sec. ii. Reg. XV.
1825, and Sec. i. Act XIV. 1836 ; and it is entirely repealed as relates to the collection of
customs duties in the North-Western Provinces, by Sec. i. Act XIV. 1843 ; but it is retained
here, as applicable to the duties on frontier lines reserved by Sec. i. Act XIV. 1836.
Reg. V. 1820.
Part of Reg. IX.
1810, rescinded.
Part of Reg. 1. 1812,
The prescribed duty
on tobacco to be paid