|
|
Tobacco (excise duty on certain stocks).
|
5.—(1) Subject to the provisions of subsection (2) of this section, there shall be charged, levied and paid on all stocks of tobacco of every description which at five o'clock in the afternoon of the 5th day of November, 1968, are in the ownership or possession of a licensed manufacturer of tobacco and in any place in the State other than a bonded warehouse, a duty of excise, payable by the manufacturer, at the following rate, that is to say:
|
|
| |
(a) so far as the stocks consist of unmanufactured tobacco, five shillings and three halfpence for every pound weight of the stocks, and
|
|
| |
(b) so far as the stocks consist of tobacco (including snuff) other than unmanufactured tobacco, five shillings and three half-pence for every pound weight of unmanufactured tobacco from which, in the opinion of the Revenue Commissioners, the stocks were derived.
|
|
| |
(2) The duty imposed by subsection (1) of this section shall not be chargeable on any manufactured tobacco (including cigarettes, cigars and snuff other than offal snuff) as to which it is shown to the satisfaction of the Revenue Commissioners that it was at five o'clock in the afternoon of the 5th day of November, 1968, fully prepared for sale by retail and that either—
|
|
| |
(i) it was not the product of any operation carried out by any manufacturer in whose ownership or possession it was at that time; or
|
|
| |
(ii) it was at that time held as retail stock in premises used for selling tobacco by retail; or
|
|
| |
(iii) it was at that time in transit from seller to buyer under a contract of sale:
|
|
| |
Provided that no tobacco shall be deemed for the purposes of this subsection to have been fully prepared for sale by retail if, according to the ordinary course of business of the person in whose ownership or possession it was or to whom it was in transit, it had still to be subjected to some further process (other than packing) before being sold by him.
|
|
| |
(3) Every licensed manufacturer of tobacco shall, not later than the 12th day of November, 1968, make a return to the Revenue Commissioners in a form approved by them giving such information as they may thereby require and, in particular, showing the quantities by weight of tobacco of every description in his ownership or possession at five o'clock in the afternoon of the 5th day of November, 1968, in any place in the State other than a bonded warehouse.
|
|
| |
(4) Every licensed manufacturer of tobacco shall—
|
|
| |
(a) produce, if so required, to any officer of Customs and Excise the trade books and all accounts and documents belonging to or in the possession of such manufacturer which are necessary for verifying the return made in pursuance of subsection (3) of this section, and
|
|
| |
(b) render all reasonable assistance to such officer in the taking of an account of the tobacco which was in the ownership or possession of such manufacturer at five o'clock in the afternoon of the 5th day of November, 1968.
|
|
| |
(5) Every licensed manufacturer of tobacco shall, immediately upon making the return required by subsection (3) of this section or on the 12th day of November, 1968, whichever is the earlier, pay to the Revenue Commissioners the full amount of the duty mentioned in subsection (1) of this section on any tobacco which was in his ownership or possession at five o'clock in the afternoon of the 5th day of November, 1968, and was chargeable with the said duty, and the Revenue Commissioners may, if they think fit, defer the payment of the duty to a date not later than the 27th day of March, 1969, upon the manufacturer giving security by bond or otherwise to their satisfaction that such duty will be paid.
|
|
| |
(6) Every manufacturer required by subsection (3) of this section to make such return as is mentioned in that subsection who either fails to make such return or makes a return which is incomplete, false or misleading in any material respect or fails or refuses to do anything which he is required by subsection (4) of this section to do shall be guilty of an offence under the statutes relating to duties of excise and shall for every such offence incur an excise penalty of fifty pounds, and all tobacco in relation to which such offence was committed shall be forfeited.
|
|
| |
(7) Where drawback is payable in respect of tobacco on which the excise duty imposed by subsection (1) of this section has been paid, such drawback shall, to the extent of the duty paid in pursuance of the said subsection (1) as determined by the Revenue Commissioners, be a drawback of excise.
|
