EXCISE REGULATIONS 1925 (REPEALED)

Part XIII repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006.

Reg 178 repealed by SLI No 174 of 2006, reg 3 and Sch 1 item 18, effective 1 July 2006. Reg 178 formerly read:

Every brewer, distiller, or manufacturer of any goods dutiable under the Excise Tariff (whether licensed under any Excise Act or not), must, if required by the Collector, furnish a return that:

(a) states the quantity of each kind of those goods:

(i) on which the excise duty has not been paid; and

(ii) that belonged to, or was in the custody or possession of, the brewer, distiller or manufacturer on a day specified in the demand; and

(b) states where the goods were on the day; and

(c) has been verified by the brewer, distiller or manufacturer by signing, at the foot of the return, a declaration in accordance with Form 23 .

Reg 178 amended by SR No 83 of 2001, reg 3 and Sch 1 item 7, by substituting all the words after ``not),'', effective 4 May 2001. The words formerly read:

shall, on demand in writing by the Collector, furnish a return setting out the quantity of each kind of those goods on which the Excise duty has not been paid which was in his custody or possession or belonged to him on any day specified in the demand, and the place where the goods then were, and shall verify the return by signing a declaration at the foot thereof, in accordance with Form 23.