Sugar (Temporary Excise Duty) Act, 1947

ACT No. IX of 1947

(For Statement of Objects and Reasons, see Gazette of India, 1947, Pt. V, page 28.

This Act has been applied to,—

(i) Baluchistan, see Gazette of India, 1947, Pt. 1, p. 535;

(ii) tribal areas beyond the western and northern boundaries of the Northwest Frontier Province subject to modifications with effect from the 11th March, 1947, see ibid., p. 860.

It has been extended to the Leased Areas of Baluchistan by the Leased Areas (Laws) Order, 1950 (G. G. O. 3 of 1950)

[11th March, 1947]

An Act to provide for the completion of recovery of the temporary excise duty on sugar

WHEREAS the duty of excise on sugar levied by the Sugar (Temporary Excise Duty) Ordinance, 1946, cannot be fully recovered before the expiry of the said Ordinance; Ord XXV of 1946.

AND WHEREAS it is expedient to make provision for the completion of the recovery of the said duty, and for a certain incidental matter; it is hereby enacted as follows:­—

1. Short title and extent—-‑(1) This Act may be called the Sugar (Temporary Excise Duty) Act, 1947.

[(2) It extends to the whole of Pakistan.]( Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for the original sub‑section (2), as amended by A. O., 1949.)

2. Continuance of provisions for recovering excise duty on sugar—–The expiry in due course of the Sugar (Temporary Excise Ord. Duty) Ordinance, 1946, shall not affect the liability to pay the duty levied thereby or the liability to any penalty or punishment incurred thereunder, and for the purposes of completing 1946. and enforcing the recovery of the said duty and penalties, all the provisions of the said Ordinance shall, on its expiry, continue to have effect as if they were enacted in this Act. Ord XXV of 1946.

3. Effect of levy of duty on certain sales:—-Without prejudice to the provisions of section 64A of the Sale of Goods Act, 1930, where in any contract for the sale of III of any sugar on which a duty of excise was levied by the Sugar 1930. (Temporary Excise Duty) Ordinance, 1946, the seller was prevented by the operation of any law then in force from adding to or including in the contract price an amount equivalent to the XXV duty payable on the sugar, he shall, provided that he has paid the said duty or that there was included in the price which he himself paid for the sugar an amount equivalent as aforesaid, be entitled to be paid such amount by the buyer and to sue for and recover such amount. III of 1930, Ord XXV of 1946.