     REVENUE (SAFEGUARD)    _g CAP.  62.   1
CHAPTER 62 
REVENUE (SAFEGUARD) ACT
To make provision for the Safeguard of Revenue and the Prevention of
Forestalment.
(14th May, 1928)
ACT V of 1928 as amended by Ordinance LI of 1939; Proclamation XI
of 1947; Act XXIII of 1956; Emergency Ordinance XIV of 1958;
Ordinances: XVI of 1960, XXV of 1962; Legal Notices 43 of 1962, 46 of
1965; Acts: XXXVIII of 1966, XI and XV of 1977, XXIX of 1979, XIII of
1983, XXII of 1989 and XIV of 2001.
Short title.
New or increase of 
duty.
Amended by: 
LI. 1939.2; 
Procl. XI of 1947; 
XVI.1960.3; 
XXV.1962.3; 
L.N. 46 of 1965; 
XXXVIII.1966.2. 
Substituted by: 
XXII. 1989.2;
XIV. 2001.2.
2. (1) Whenever notice is given by a Minister to the Clerk of
the House of Representatives of a bill having as its object the
imposition of a new duty or the increase of an existing duty, such
new duty or increase of duty shall be levied and collected by the
authority designated in the bill to be responsible for its collection
as from the day on which a Proclamation has been issued to that
effect that notice as aforesaid has been given.
(2) For the purposes of this Act the term "duty" means and
includes any tax, however called, leviable on goods or services
upon their importation, manufacture or supply as the case may be,
as well as any other tax, tribute, fee, contribution, fare or impost
and in general any revenue that may be due to the Government or to
any Corporation or Authority established by law.
Amounts collected 
to be held in 
deposit. 
Amended by: 
LI. 1939.3; 
XXV. 1962.3; 
L.N. 46 of 1965; 
XIII.1983.5; 
XXII. 1989.3.
3. (1) Any amounts collected in respect of any such new duty
or increase of duty shall be held in deposit to be passed to revenue
when the bill is finally approved, or returned to the depositor,
wholly or in part, if the bill is finally rejected or the proposed duty
decreased or if the bill is not passed within six months from the
first sitting of the House of Representatives after the notice referred
to in the last preceding article is given.
Deposit to be 
exempt from stamp 
or other duty.
(2) The depositor in making or withdrawing, wholly or in part,
the aforesaid deposit shall be exempt from any stamp or other duty
in respect of such deposit.
Interest.
on amounts exceeding in the aggregate one hundred liri deposited,
under this Act, by any one depositor and subsequently returned to
such depositor.
  2        CAP. 62. _h               REVENUE (SAFEGUARD) 
Restriction of 
delivery of goods 
from bond. 
Added by: 
XXIII. 1956.2. 
Amended by: 
XIV.1958.2; 
XXV.1962.3: 
XXXVIII.1966.3; 
XI.1977.2. 
Substituted by: 
XV.1977.2. 
Amended by: 
XXIX. 1979.3;
XIV. 2001.3.
4. (1) The Comptroller of Customs, hereinafter referred to as
"the Comptroller" may, during any period to which this article
applies, refuse to allow the delivery of goods or commodities for
home consumption from any wharf, customs verandah or bonded
warehouse in any case where delivery is demanded of amounts
exceeding the delivery which appears to him to be reasonable in the
circumstances.
(2) The Comptroller or any person having authority under any
law in connection with the collection of a duty, may likewise,
during any period as aforesaid, refuse to allow the release of any
product or the issue of any bands, stamps or certificates denoting
the payment of a duty in respect of quantities exceeding those
which appear to him to be reasonable in the circumstances.
(3) This article shall apply - 
( a ) to the period in every year beginning with the first day
of October of that year and ending with the thirty-first
day of January of the next following year, or such later
date as the Minister responsible for finance may by
order in the Gazette specify;
( b ) to any other period in any year, not exceeding one
month, as the said Minister may by order in the
Gazette specify.
Mode of collection 
of duty. 
Added by: 
XXII. 1989.4.
5. Where in any bill as is referred to in article 2(1) a
particular procedure is established for the collection of the duty,
such duty shall, subject to the other provisions of this Act, be
collected in accordance with the procedure established in such bill.
 
