Tobacco Duty (Town of Bombay) Act, 1857
Section 4. Duty if not paid on importation, to be paid on removal from warehouse for consumption.
If the said Municipal Duty is not paid on importation, the Tobacco shall be warehoused in a public of licensed warehouse within the meaning of Act XXV of 1836; and the importer shall pay such duty on the said Tobacco on its removal from the warehouse for consumption in the said Town. When Tobacco so warehoused is re-exported to any place beyond the limits of the said Town, the whole of the said Municipal Duty shall be remitted.
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.
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