(Received the assent of the Governor General on the 24th July 1861.)
PREAMBLE
Whereas it is expedient to amend Act XXV of 1858; It is enacted as follows:
It shall be lawful for the Governor in Council of Bombay to remove from office any Municipal Commissioner elected or who may hereafter be elected by the Justices of the Peace in Sessions assembled, if the said Justices in Sessions assembled shall recommend such removal.
Vacancy so occurring how to be filled up. In the event of a vacancy occurring by such removal, the Justices shall, as soon as convenient, elect a person to supply the vacancy until the next triennial election.
So much of Section X of Act XXV of 1858 as prescribes that the annual rate thereby imposed shall be payable in quarterly instalments is repealed, and it is hereby enacted that the annual rate imposed by the said Section upon houses, buildings, and tanks in the Town of Bombay shall be payable by the owners thereof by yearly payments or by quarterly instalments as the Governor in Council, by a Notification to be published in the Government Gazette before the commencement of the year in which such rate is to have effect, shall think fit to require the same to be paid.
In addition to the Town Duties leviable under the said Act, the following Duties shall be levied in respect of the articles hereinafter mentioned when the same are imported from any place into the Town of Bombay and are intended for use therein, (that is to say)
| Rs. |
As. |
Pie. |
|
| Bricks Tiles .. |
Rs. Rs. |
2 2 |
|
The said Duties shall be deemed Town Duties within the provisions of the said Act relating to Town Duties, and shall be levied and collected accordingly by and under the management of the Commissioner of Customs of Bombay and his Subordinate Officers, and shall be paid into the General Treasury to the credit of the Municipal Commissioners.
If it appear to the Commissioner of Customs of Bombay that the amount of Town Duty leviable in respect of any articles cannot be ascertained at the time of importation by reason that the whole of the articles may not be intended for consumption or use within the Town or for any other reason, it shall be lawful for the said Commissioner to levy and collect such amount at any subsequent period.
The Port of Bombay shall, after the passing of this Act, be held to be a Warehousing Port within the meaning of Act XXV of 1836 so far as regards the Warehousing of Timber; and the provisions of the said Act, so far as the same are applicable, shall be applied to the Warehousing of Timber in the said Town.
Construction XXV of 1836. In the construction of this Act and of Act XXV of 1836 in conjunction with this Act the Import Duty in Act XXV of 1836 shall be construed to mean the Town Duty leviable on Timber under Act XXV of 1858.
If the Town Duty leviable under the said Act upon Timber is not paid at the time of importation, the Timber may be Warehoused or deposited in some place of security to be appointed or approved by the said Commissioner of Customs. Such Warehouse or place shall be deemed a public Warehouse within the meaning of Act XXV of 1836, and the importer shall pay the Town Duty on the said Timber on its removal from such Warehouse or place for consumption in the said Town.
Remission of Town Duty on re-exportation of Timber. When Timber so Warehoused or deposited is re-exported to any place beyond the limits of the said Town, the whole of the said Town Duty shall be remitted.
This Act shall take effect on and from, the 1st day of September 1861, and shall be read with and taken as part of the said Act XXV of 1858.