Act 010 of 1941 : Tyres (Excise Duty) Act, 1941

Section 1. Short title and extent

1. Short title and extent:- ¹[* * *]

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Prior to repeal by Act 1 of 1944, Section 1 read as:

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1. Short title and extent.- (1) This Act may be called the Tyres (Excise Duty) Act, 1941.

(2) It extends to the whole of British India.

Section 2. Definitions

2. Definitions:- ¹[* * *]

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Prior to repeal by Act 1 of 1944, Section 2 read as:

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2. Definitions.- In this Act, unless there is anything repugnant in the subject or context,-

(a) "manufactory" means any premises wherein tyres are manufactured;

(b) "owner" include any person expressly or impliedly authorised by an owner of a manufactory to be his agent in respect of the manufactory;

(c) "tyre" means a pneumatic tyre in the manufacture of which rubber is used, and includes the inner tube and the outer cover of such tyre.

Section 3. Imposition of and amount of duty

3. Imposition of and amount of duty:- ¹[* * *]

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Prior to repeal by Act 1 of 1944, Section 3 read as:

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3. Imposition of and amount of duty.- (1) A duty of excise at the rate of ten per cent, on the value thereof shall be levied on all tyres manufactured in any manufactory in British India and issued out of such manufactory on or after the 1st day of April, 1941, and shall be payable by the owner of the manufactory.

(2) For the purposes of levying the duty imposed by sub-section (1) the Central Government may, by notification in the official Gazette, fix the values of tyres or of any class of tyres; and where no such value has been fixed the value of a tyre shall be deemed to be the wholesale cash price, less trade discount, for which a tyre of the like kind and quality is sold or is capable of being sold by a manufactory without any abatement or deduction whatever exbept the amount of the excise duty payable on it at the time of issue out of the manufactory.

Section 4. Recovery of duty with penalty

4. Recovery of duty with penalty:- ¹[* * *]

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Prior to repeal by Act 1 of 1944, Section 4 read as:

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4. Recovery of duty with penalty.- (1) If any duty payable under section 3 is not paid within the time fixed by a notice issued in accordance with any rules made in this behalf under this Act, it shall be deemed to be an arrear, and the authority to which such duty is payable may, in lieu thereof, recover any sum, not exceeding double the amount of the duty unpaid, which such authority may in its discretion think it reasonable to require.

(2) An arrear of duty, or any sum recoverable in lieu thereof under this section, shall be recoverable as an arrear of land-revenue and shall he recoverable in addition to, and not in substitution for, any other penalty incurred under this Act.

Section 5. Issue from manufactory

5. Issue from manufactory:- ¹[* * *]

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Prior to repeal by Act 1 of 1944, Section 5 read as:

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5. Issue from manufactory.- (1) No person shall issue any tyres out of any manufactory except id accordance with the provisions of rules made under section 8 regulating such issue, or, until such rules are made, in accordance with the general or special orders of the Central Government.

(2) Whoever contravenes any such rule or order shall be punishable with fine which may extend to one thousand rupees or to a sum double the amount of the duty on any tyres issued in contravention of such rule or order, whichever is greater.

Section 6. Application of the provisions of Act VII of 1878 to the duty on tyres

6. Application of the provisions of Act VII of 1878 to the duty on tyres:- ¹[* * *]

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Prior to repeal by Act 1 of 1944, Section 6 read as:

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6. Application of the provisions of Act VII of 1878 to the duty on tyres.- The Central Government may, by notification in the official Gazette, declare that any of the provisions of the Sea Customs Act, 1878 (VIII of 1878), relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary for desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duty imposed by sub-section (1) of section 3.

Section 7. Power of Central Government to prohibit import

7. Power of Central Government to prohibit import:- ¹[* * *]

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Prior to repeal by Act 1 of 1944, Section 7 read as:

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7. Power of Central Government to prohibit import.- The Central Government may, by notification in the official Gazette, prohibit absolutely, or with such exceptions as it thinks fit, the bringing of tyres into British India from the territory of any specified Indian State.

Section 8. Power to mate rules

8. Power to mate rules:- ¹[* * *]

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Prior to repeal by Act 1 of 1944, Section 8 read as:

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8. Power to mate rules.- (1) The Central Government may, by notification in the official Gazette, make rules-

(a) imposing on owners of manufactories the duty of furnishing returns and keeping records and books, and prescribing the form of such returns, records and books and the particulars to be contained therein, and the manner in which the same are to be verified;

(b) regulating the issue of tyres out of manufactories;

(c) providing for the assessment and collection of the duty, the issue of notices requiring payment, the authority to whom the duty shall he payable and the recovery of arrears;

(d) authorising and providing for the inspection of manufactories; and

(e) generally for carrying into effect the provisions of this Act.

(2) Such rules may provide that any breach thereof shall be punishable with fine] which may extend to five hundred rupees:

Provided that the breach of any rule made under clause (b) of sub-section (1) shall be punishable with the punishment provided for an offence against section 5.