420 EXCISE

420 EXCISE—

COAL EXCISE REGULATIONS.

Statutory Rules 1949, No. 112.(a)

Citation.

1. These Regulations may be cited as the Coal Excise Regulations.

Definition.

2. In these Regulations, “the Act” means the Coal Excise Act 1949.

Forms.

3. In these Regulations, any reference to a form shall be read as a reference to a form in the Schedule to these Regulations.

Licence-fee.

4. The annual licence-fee shall be One pound.

Application for licence.

5. An application for a licence shall be in accordance with Form 1.

Licence.

6. A licence shall be in accordance with Form 2.

Returns.

7. A return referred to in section 22 of the Act shall be—

(a) in accordance with Form 3;

(b) verified by the declaration contained in that form;

(c) prepared in respect of such period as is approved by the Collector in pursuance of sub-section (2.) of section 24 of the Act; and

(d) rendered to the Collector within seven days after the expiration of the period to which it relates.

Entry for home consumption.

8. An entry of coal for home consumption shall be in accordance with Form 4.

Declarations by agents.

9.—(1.) Forms containing declarations may be signed by a duly authorized agent in cases where the principal is legally incapable of making a declaration.

(2.) An officer may require from any agent the production of his written authority from the principal for whom he claims to act and in default of the production of such authority may refuse to recognize the agency.

(3.) A declaration made by an agent in pursuance of this regulation shall be held to have been made with the knowledge and consent of the principal, so that in any prosecution in respect of any declaration made by any such agent the principal shall be liable only to the pecuniary punishment provided by the Act or these Regulations as if such declaration had been made by the principal.

(4.) An authority under this regulation may be in accordance with Form 5.

(a) Made under the Coal Excise Act 1949 on 30th November, 1949; notified in the Gazette on 1st December, 1949.

Coal Excise Regulations. 421

False or misleading statement.

10. A person shall not knowingly—

(a) make a declaration; or

(b) render a return,

under these Regulations which is false or misleading in any particular.

THE SCHEDULE.

Regulation 5. Form 1.

Commonwealth of Australia.

Coal Excise Act 1949.

APPLICATION FOR A LICENCE TO PRODUCE COAL.

To the Collector of Customs,

State of .

I, (a) of (b) hereby

apply for a licence to produce coal.

The production of coal is to be carried on at (c) and the coal mine is known as (d).

Attached to this application is a plan showing the whole of the area in which the production of coal is to be carried on.

I declare that the statements contained in this application are true in every particular.

Dated this day of , 19 .

Applicant.

(a) Full name of applicant.

(b) Full address of applicant.

(d) Name (if any) of coal mine.

Regulation 6. Form 2.

Commonwealth of Australia.

Coal Excise Act 1949.

LICENCE TO PRODUCE COAL.

In pursuance of section twelve of the Coal Excise Act 1949

of is hereby licensed to produce coal at the coal mine known as and situated at

Dated this day of , 19 .

Collector of Customs for the

State of

422 EXCISE—

Regulation 7. Form 3.

Commonwealth of Australia.

Coal Excise Act 1949.

COAL PRODUCERS’ RETURN FOR THE PERIOD WHICH COMMENCED
ON , 19 , AND ENDED AT MIDNIGHT ON , 19 .

Name of producer

Postal address of producer

The total amount of coal produced at (a)

during the period covered by this return was tons.

Excise Duty Deposit Account.

		£	s.	d.
Dr.	To Excise Credit balance at commencement of period covered by this return..........
	To Excise Duty deposited during the period covered by this return................
	Total....................................................
Cr.	By Excise Duty on coal produced during the period covered by this return...........
	By Excise credit balance at end of period covered by this return
	Total....................................................

I hereby declare that this return is a true statement of the particulars mentioned therein for the period which commenced on , 19 , and ended at midnight on , 19 .

Producer.

Declared before me at this day of , 19 .

Person taking declaration.(b)

(a) Full description of locality or localities at which coal has been produced together with the name (if any) of each mine.

(b) This declaration may be made before a Justice of the Peace, a Commissioner for Declarations or an officer of Customs.

Regulation 8. Form 4.

No.

Commonwealth of Australia.

Coal Excise Act 1949.

ENTRY FOR HOME CONSUMPTION.

State of .

Place

Date 19

Ex Owner or agent.

Coal Excise Regulations. 423

Date.	Warrant Number.	Particulars.				Agent.	Public Account.	Trust Account.
		Received from the sum of
		in respect of
							Cashier.
Description of Goods.			Tons.	Tariff Item.	Rate of Duty.		Amount of Duty.
							£		s.	d.
					Total ..
Total tonnage (in words)
Total amount of duty (in words)							Collector.

Regulation 9. Form 5.

Coal Excise Regulations.

AUTHORITY TO AGENT TO SIGN DECLARATIONS.

(a) hereby authorizes (b)

(whose signature appears below) to sign as its agent forms containing declarations prescribed by the Coal Excise Regulations.

Dated at the day of , 19 .

In witness whereof the Common Seal of the (c) was affixed hereto in the presence of

Person authorized.

To the Collector of Customs

in the State of

(a) Name of principal.

(b) Name of person authorized.