The Date Gardens in Iraq of the Sheikhs of Koweit [Kuwait] and Mohammerah. Scope of undertakings given by HM Government in 1914. Case for the opinion of the Law Officers of the Crown and Opinion thereon T W H Inskip and F B Merriman, Law Officers' Department, 29 Mar 1933. inc The date gardens in Iraq of the Sheikhs of Koweit and Mohammerah. Historical summary [undated] [‎7r] (13/70)

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Article 6.
Every proprietor of a place of istihlak shall maintain a register
(in such a form as specified in instructions) showing types ancf
quantities of produce brought to, and removed from, the pla^e
of istihlak under his charge.
Article 7.
Every proprietor of a place of istihlak shall prepare a state
ment showing types and quantities of produce brought to, and
removed from, the place of istihlak under his charge, and shall sub
mit this statement to the authorities concerned at such times as may
be specified in Instructions.
Article 8.
The Minister of Finance may fix, by Instructions, the manner
of supervision of the transport from one place to another of pro
duce in respect of which istihlak duty has been paid or is payable
under this law.
Article 9.
Prices of land produce shall be fixed in the following manner :—
{a) Prices of land produce shall be fixed, annually
at the time of disposal of the produce per unit of weight
for each centre of consumption separately by the local
Chambers of Commerce, or, if none exist, by expert Com
mittees nominated by the Administrative Council of the
locality. Prices so fixed shall, after approval by Qadha and
Liwa Majlis Idarah, in turn be submitted to the Minister
of Finance who shall prepare a schedule of actual prices;
either accepting the prices approved by Administrative
Councils or revising same at his discretion.
(6) After approval by the Minister of Finance of the
Schedule of the actual prices referred to in para. («) above,
such prices shall be taken as basis for the icollection of land
produce tax subject to para, (d) below.
(c) Administrative authorities shall examine fluctuations
in prices fixed in the manner prescribed above once every
fifteen days, or within a shorter period if necessary, and
report to the Minister of Finance such prices as revised on
the lines stipulated in para, (a) above. The decision to be
issued by the Minister of Finance in this respect shall be final
and the schedule of actual prices shall be amended
accordingly.
{d) The Minister of Finance may direct the collection
oi the tax on any type of land produce (such as vegetables,
fruits, dates and the like which are subject to price fluctua
tions at short intervals) at the rates specified in this law
from the sale proceeds realised therefrom at the time of
sale; provided that a notification is issued in the G overnment
Gazette determining the types of such produce and the places
where such tax shall be collected under this method.
Article 10.
Istihlak duty on all types of land produce subject to duty shall
te collected at the rate of ten per cent.
Article 11.
The persons liable to pay the land produce land tax shall be
(a) At the places of istihlak referred to in Article 4 (a}
the persons licensed to administer such places.
{b) At Customs Offices; persons by whom the produce
is exported.