Section 4
Duty if not paid on importation, to be paid on removal from warehouse for consumption.
Tobacco Duty (Town of Bombay) Act, 1857
About this Act
AN ACT to amend the law relating to the duties payable on Tobacco, and the retail sale and warehousing thereof in the Town of Bombay.
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 of
1836; and the importer shall pay such duty on the said Tobacco on its removal from the warehouse for
consumption in the said Town. When Tobacco so warehoused is re-exported to any place beyond the limits
of the said Town, the whole of the said Municipal Duty shall be remitted.