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Section No :  
Acts & Ordinances
FINANCE(NO.2)
Marginal Notes
1. This Act may be cited as the Finance (No. 2) Act, No. 2 of 1963.
2. Taxable articles.
3. Imposition and levy of the excise tax on taxable articles.
4. Increase or reduction of the rate of the excise tax on any-taxable article and the abolition of such tax.
5. Determination of the rate of the excise tax on any taxable article.
6. Excise Tax Orders.
7. Payment of the excise tax on taxable articles.
8. Prohibition of sale of taxable articles until the excise tax is paid.
9. Certain articles to be presumed until the contrary is proved to be manufactured for the purpose of sale.
10. Power to impose and recover a surcharge if excise tax not duly paid.
11. Recovery of excise tax in like manner as a debt due to the Crown.
12. Registration of manufacturers.
13. Powers of entry and inspection of premises and documents.
14. Offences.
15. Prosecutions to be by, or with written sanction of, the Excise Commissioner. Regulations.
16. Regulations.
17. Powers to compound and search without a warrant.
18. Powers, &c., of Excise Commissioner by whom exerciseable.
19. Interpretation..
20. Every person chargeable with income tax for the year of assessment commencing on April 1, 1962, liable to pay a surcharge equivalent to twenty per centum of the income tax payable by him for that year.
21. Amendment of Chapter 203.
22. Amendment of Chapter 249.
23. Retrospective modification of a Revenue Protection Order and a Customs resolution. Cap. 250.