THE KHYBER PAKHTUNKHWA, TABLE WATERS ACT, 1939.

Act XIX of 1939.

CONTENTS

Preamble.   

SECTIONS.

1.         Short title and commencement.

2.         Definitions.

3.         Duty on table waters manufactured in the Khyber Pakhtunkhwa.

4.         Recovery of duty with penality.

5.         Issue of table waters from manufactory.

6.         Use of banderols or stamps.

7.         Manufacture of table waters.

8.         Penalty for contravention of Section 5.

9.         Penalty for contravention of Section 6             ..          ...

10.       Penalty for contravention of Section 7.

11.       Penalty for evasion of duty, failure to supply information and supplying false         information.

12.       Forfeiture of table waters.

13.       Powers of Provincial Government to make rules.

THE [[1]KHYBER PAKHTUNKHWA] TABLE
WATERS ACT, 1939.

ACT XIX OF 1939.

(Received the assent of the Governor on the 5th December, 1939)

An Act to provide for the imposition and collection of an
Excise duty on Table Water.

            It is hereby enacted as follows:—

            (ii) It extends to the whole of the [3][Province of the Khyber Pakhtunkhwa].

            (iii) It shall come into force on [4][5th December, 1939].

(a)          "Manufactory" means any premises wherein table waters are manufactured;

(b)         "Owner" includes any person expressly or impliedly authorized by an owner of a manufactory to be his agent in respect of the manufactory;

(c)          "Table Water" includes aerated waters and beverages sold or kept for sale in bottles, or sold direct from a Soda Fountain or aerating machine other than—

(i)           liquor for the retail sale of which an Excise license is required under any law  for  the time   being in force; and

(ii)         such syrups or other non-alcoholic liquors intended to be consumed in a diluted form as may be exampled by the Provincial Government by notification.

            (ii) The duty payable under this section shall be levied at the following rates,  namely:

(a)          on bottles not exceeding one pint in capacity at the rate of three annas per dozen bottles;

(b)         on bottles of larger capacity at such rates as may be prescribed by the Provincial Government by notifi­cation ;

(c)          on soda fountains or aerating machines from which table waters are sold direct, at such annual rate, based on capacity, as may be prescribed by the Provincial Government by notification.

            (ii) Any arrear of duty or any sum recoverable in lieu thereof under this section shall be recoverable as an arrear of land revenue and shall be recoverable in addition to any other penalty incurred under this Act,

            (ii) The Provincial Government may by notification, direct that, aiicr a date to be specified in the notification, no table waters shall be sold or offered or kept for sale except in bottles bearing such a bandorol or stamp or affixed or in a licensed Soda Fountain or crating Machine.

            (ii) Whoever sells or offers or keeps for sale table waters in contravention of any direction under sub-section (ii) of Section 6, shall be punishable with imprisonment which may extend to three months, or with fine which may extend to two thousand rupees or to one rupee for every bottle of table waters in respect of which an offence has been committed whichever is less, or with both imprisonment and fine.

            (ii)  In particular, and without prejudice to the generality of the foregoing power, such rules may—

(a)          provide for the assessment and collection of the duty and the authorities by whom any function under this Act shall be discharged the issue of notices, for pay­ment of the duty, the manner in which the duty shall be payable, and the recovery of the arrears;

(b)         regulate the issue of table waters out of any manu­factory;

(c)          regulate the sale of table waters at Soda Fountains and aerating machines from which table waters are sold direct;

(d)         impose on the owners of manufactories and on persons engaged in the sale of table waters the duty of fur­nishing information, keeping records and making returns, and prescribe the nature of such information, the form of such records and returns, the particulars to be contained therein, and manner in which they shall be verified;

(e)          provide for the issue of licences and prescribe the form and the conditions of licences and the fees to be charged therefor;

(f)          provide for restraint or detention of table waters for exacting the duty and for confiscation, otherwise than under Section 12, of table waters in respect of which breaches of the Act or rules made under the Act have been committed and for disposal of table waters so distrained detained, or confiscated;

(g)         authorize and regulate the inspection or search of any place or conveyance used for the manufacture, storage or carriage of table waters;

(h)     authorize and regulate the composition of offences against, or liabilities incurred under the Act and the rules, including composite payments in lieu   of duty; and

(i)      prescribe stamps and banderols and the manner of affixing them.

            (iii) In making any rule under this section the Provincial Government may provide that a breach of any rule, shall, where no other penalty is provided by this Act, be punishable with im­prisonment for any term not exceeding six months, or with fine not exceeding one thousand rupees, or with both imprisonment and fine.