"ملف ٢٥/١٧ القرطاسية المشتراة من الشركات" [ظ‎‎٢‎١] (٣٦٥/٤٢)

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Where delivery of such silver to the owner is withheld merely by reason
of such amount not being paid, the Collector shall, upon such
deposit being made, cause such silver to be delivered to such
owner.
If upon such appeal it is decided that the whole or any portion of such
amount was not leviable in respect of such silver, the Collector
shall return such amount or portion (as the case may be) to the
owner of such silver on demand by such owner.”
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(Hi) After clause 16, insert the following clause :—
“ 17. Every appeal and every application for revision under clau^
15 shall be accompanied by a copy of the order in respect oi
which the appeal or application is made.”
[F. D.'(C. R.), Notfn. No. 24-C. Exc., dated the 28th February 1942.]
No. 324.
Page 54 —
To sub-clause (1) of clause 5, add the following proviso :—
“provided that before the order of summary assessment is made effective-
the owner of the silver works shall be given a reasonable oppor
tunity to state his case.”
[F. D. (C. R), Notfn. No. 25-C. Exc., dated the 28th February 1942.].
No. 325.
Page 56 —
(i) In clause 15, as amended by correction slip No. 75, after the words
“ Central Board of Revenue ”, insert the following :—
“ but if the Collector by w hom the appeal would otherwise be heard had
himself as Assistant Collector passed the order appealed against
he shall report the circumstances to the Board and the Board
shall hear and dispose of the appeal.”
(it) After clause 15, insert the following clause :—
“ 15-A. Where the order appealed against relates to any duty or penalty
leviable in respect of silver, the owner of the silver if desirous of
appealing against such order, shall, pending the appeal, deposit
into the local Treasury or any other Treasury approved by the
Collector the amount demanded bj^ the Assistant Collector. ^
Where delivery of such a silver to the owner is withheld merely by
reason of such amount not being paid, the Assistant Collector
shall, upon such deposit being made cause such silver to be
delivered to' such owner.
If upon such appeal it is decided that the whole or any portion of such
amount was not leviable in respect of such silver, the Assistant
Collector shall return such amount or portion (as the case may
be) to the owner of such silver on demand hy such owner.”
(in) After clause 16, insert the follow ing clause :—
‘ 17. Every appeal and every application for revision under clause 15-
shall be accompanied by a copy of the order in respect of whichi
the appeal or application is made.”
[F. D. (C. R.), Notfn. No. 25-C. Exc., dated the 28th February 1942.]
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