The Tobacco Duty (Town of Bombay) Act, 1857

Chapters V, VI, VII and VIII of Regulation XXI. 1827 of the Bombay Code, andAct XXIV of 1850, are hereby repealed, but not so as to revive any other Regulation or Act thereby repealed.

All Tobacco (except suchsmall quantities as are hereinafter mentioned) imported from any place into the Town of Bombay andintended for consumption therein shall be liable to a duty of seven Rupees and eight annas per maund offorty seers of eighty tolas to the seer, which duty is hereinafter called the Municipal Duty; and such dutyshall be leviable in addition to any Customs Duty prescribed by Law.

The said Municipal Duty may be paid at the option of theimporter, either on the importation of the Tobacco, or after it has been warehoused as hereinafter provided.

If the said Municipal Duty is not paid on importation,the Tobacco shall be warehoused in a public of licensed warehouse within the meaning of Act XXV of1836; and the importer shall pay such duty on the said Tobacco on its removal from the warehouse forconsumption in the said Town. When Tobacco so warehoused is re-exported to any place beyond the limitsof the said Town, the whole of the said Municipal Duty shall be remitted.

The Port of Bombay shall, after the passing of thisAct, be held to be a warehousing port within the meaning of Act. XXV of 1836, so far as regards thewarehousing of Tobacco; and the provisions of the said Act, so far as the same are applicable, shall beapplied to the warehousing of Tobacco in the said Town. The Import Duty in the said Act mentioned shall,as to Tobacco, include the Municipal Duty leviable under this Act.