Act 015 of 1931 : Wheat (Import Duty) Act, 1931

Preamble

Repealed by Act 32 of 1934, S. 13 and Sch. III]
[As passed by the Indian Legislature.]
(Received the assent of the Governor General on the 5th April, 1931.)

An Act to impose a temporary duty of customs on the importation of wheat.

Whereas it is expedient to assist the sale in India of wheat produced therein by imposing a temporary duty of customs on the importation of wheat; It is hereby enacted as follows:-

* This Act came into effect on 20th March, 1931, by virtue of a declaration inserted in the Bill under the Provisional Collection of Taxes Act, 1918 (16 of 1918).

Section 1. Short title, extent and duration

1. Short title, extent and duration:- 2[* * *]

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Prior to repeal by Act 32 of 1934, Section 1 read as:

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1. Short title, extent and duration.- (1) This Act may be called the Wheat (Import Duty) Act, 1931.

(2) It extends to the whole of British India, except Aden and Perim.

(3) It shall have effect only up to the 31st day of March, 1[1935].

1 Subs. for "1934" by Act 4 of 1934 S. 2.

2 Repealed by Act 32 of 1934, S. 13 and Sch. III.

Section 2. Duty of customs on wheat

2. Duty of customs on wheat:- 1[* * *]

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Prior to repeal by Act 32 of 1934, Section 2 read as:

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2. Duty of customs on wheat.- Notwithstanding anything contained in Part I of Schedule II to the Indian Tariff Act, 1894 (VIII of 1894), there shall be levied and collected, save as hereinafter provided, a duty of customs on wheat imported into any port to which this Act applies, at the rate of two rupees per hundredweight.

1 Repealed by Act 32 of 1934, S. 13 and Sch. III.

Section 3. Exemption from duty of wheat already ordered

3. Exemption from duty of wheat already ordered.- 1[* * *]

1 Section 3 repealed by Act 3 of 1932, S. 3 prior to repeal it read:

(1) The duty of customs imposed by or under this Act shall not be levied and collected on wheat shipped by the seller in compliance with a contract of sale made by him under the following circumstances, namely:-

(a) where the proposal has been made by the seller and its acceptance by the buyer has been put in course of transmission to the seller, before the 1st day of March, 1931; or

(b) where the proposal has been made by the buyer and has been put in course of transmission to the seller before the 1st day of March, 1931, and the seller's acceptance has been put in course of transmission to the buyer before the 20th day of March, 1931:

Provided that in all cases documents showing that the contract of sale has been made under these circumstances are deposited with the Customs Collector before the 1st day of May, 1931.

(2) Where in the opinion of the Customs Collector it is doubtful whether any consignment of wheat is exempted from duty under sub-section (1) or not, the Customs Collector shall assess and collect duty thereon as if it were not exempted; and, on proof being furnished to his satisfaction within three months of the collection of the duty that the consignment of wheat is exempted, he shall make a refund of the duty collected.

Section 4. Duty of customs on wheat flour

4. Duty of customs on wheat flour:- 1[* * *]

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Prior to repeal by Act 32 of 1934, Section 4 read as:

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4. Duty of customs on wheat flour.- Notwithstanding anything contained in Part V of Schedule II to the Indian Tariff Act, 1894, or in section 4 of the Indian Finance Act, 1931, the duty of customs to be levied and collected on wheat flour imported into any port to which this Act applies shall be at the rate of two rupees per hundredweight.

1 Repealed by Act 32 of 1934, S. 13 and Sch. III.

Section 5. Power to remit or reduce the duty

5. Power to remit or reduce the duty:- 1[* * *]

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Prior to repeal by Act 32 of 1934, Section 5 read as:

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5. Power to remit or reduce the duty.- (1) If, after such inquiry as he thinks necessary, the Governor General in Council is of opinion that the duty of customs imposed by section 2 has become unnecessary or excessive, he may, by notification in the Gazette of India, remit such duty or reduce it to such extent as he thinks fit.

(2) If, after such inquiry as he thinks necessary, the Governor General in Council is of opinion that the duty of customs imposed by section 4 is excessive he may, by notification in the Gazette of India,-

(a) reduce such duty to such extent as he thinks fit, but, not so as to make it lower than an ad valorem duty of twenty per cent, or

(b) declare that section 4 shall cease to have effect.

1 Repealed by Act 32 of 1934, S. 13 and Sch. III.

SECTIONS