Excise Act 1923 (Cth)

 

EXCISE.

 

No. 8 of 1923.

An Act to amend the Excise Act 1901-1918.

[Assented to 11th August, 1923.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Excise Act 1923.

(2.) The Excise Act 1901-1918 is, in this Act, referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as theExcise Act 1901-1923.

Application of Act.

2.Section six of the Principal Act is amended by inserting therein after the number “XIV.” the words “, and sections fifty-three, fifty-four and sixty-one,”.

 

3.After section one hundred and thirty-four of the Principal Act the following section is inserted:—

Evidence of authority to institute proceedings.

“134a.—(1.) Where any Excise prosecution has been instituted by an officer in the name of the Collector the prosecution shall, in the absence of evidence to the contrary, be deemed to have been instituted by the authority of the Collector.

“(2.) The production of a telegram purporting to be signed by the Collector and purporting to authorize an officer to institute any Excise prosecution or proceedings, shall be admissible in evidence in the prosecution or proceedings, and shall be accepted as evidence of the authority of the officer to institute the prosecution or proceedings in the name of the Collector.”.