Finance Act, 1938
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Amendment of the Hawkers Act, 1888. |
21.—(1) Notwithstanding anything contained in sub-section (1) of section 3 of the Hawkers Act, 1888, or in sub-section (2) of section 12 of the Finance Act, 1930 (No. 20 of 1930), the duty of excise to be paid on an excise licence issued under section 3 of the Hawkers Act, 1888, in respect of any period commencing after the 31st day of March, 1939, shall be charged, levied, and paid at whichever of the following amounts is applicable, that is to say:— | |
(a) on any such licence issued to a person who is a hawker by virtue of paragraph (a) or paragraph (b) of the said section 12 of the Finance Act, 1930 , and travels with a horse or other beast bearing or drawing burden—four pounds, and | ||
(b) on every other such licence—twenty pounds. | ||
(2) Where a person commits an offence under sub-section (1) of section 6 of the Hawkers Act, 1888, and the act constituting the offence is of such character that the proper licence within the meaning of that sub-section is a licence in respect of which the excise duty is four pounds, such person shall be liable on summary conviction of such offence to an excise penalty of twenty pounds. | ||
(3) Where a person commits an offence under sub-section (1) of section 6 of the Hawkers Act, 1888, and the act constituting the offence is of such character that the proper licence within the meaning of that sub-section is a licence in respect of which the excise duty is twenty pounds, such person shall be liable on summary conviction of such offence to an excise penalty of one hundred pounds. |