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Tobacco Duty (Town of Bombay) Act, 1857

Central

AN ACT to amend the law relating to the duties payable on Tobacco, and the retail sale and warehousing thereof in the Town of Bombay.

Act number
4 of 1857
Ministry
Ministry of Home Affairs
Department
Department of States
Enacted
9 Feb 1857

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

21 sections

  1. Section 1Laws Repealed.
  2. Section 2Municipal Duty on Tobacco intended for consumption in Bombay.
  3. Section 3Municipal when payable.
  4. Section 4Duty if not paid on importation, to be paid on removal from warehouse for consumption.
  5. Section 5Bombay a warehousing port for Tobacco.
  6. Section 6Power for collection and enforcing payment of the Municipal Duty.
  7. Section 7Tobacco not to be imported otherwise than by Sea. Landing places to be prescribed.
  8. Section 8Exemption from Duty.
  9. Section 9Permit necessary for removal of Tobacco. Proviso.
  10. Section 10No Permit for removal from warehouse of less than a bale. Proviso.
  11. Section 11License for retail sale of Tobacco.
  12. Section 12What to be deemed a retail sale.
  13. Section 13Retail sale to be only at the place mentioned in the license. Name of licensed dealer to be affixed to shop.
  14. Section 14Monthly returns of stock to be made by retail dealers.
  15. Section 15Retail dealer to made entry in a book, of weight, &c., of all Tobacco received. Inspection of book.
  16. Section 16Search-warrant.
  17. Section 17Power to arrest and detain. To search vehicles, &c.,
  18. Section 18Confiscation of Tobacco illegally imported, removed, & e. Mitigation of penalty.
  19. Section 19Penalty for illegal importation, removal, sale, or possession. Revocation of license.
  20. Section 20Levy of fines, adjudication, and sale of confiscations.
  21. Section 21Interpretation.