EXCISE.
No. 44 of 1934.
An Act to amend Part XI. of the Excise Act 1901–1923.
[Assented to 4th August, 1934.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House oí Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Excise Act 1934.
(2.) The Excise Act 1901–1923 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Excise Act 1901–1934.
2. Part XI. of the Principal Act is amended by inserting after section one hundred and forty-seven the following section:—
Offender may be committed to gaol if security not enforced.
“147a.—(1.) Where any convicted person has, whether before or after the commencement of this section, been released in pursuance of section one hundred and forty-seven of this Act upon his giving security for the payment of the pecuniary penalty adjudged to be paid by him, and the penalty has not been paid, or part only thereof has been paid, the prosecutor or plaintiff may apply to the Court for an order committing the offender to gaol until the penalty, or the balance thereof, as the case may be, has been paid, and the Court shall, if it is satisfied that enforcement of the security is impracticable or would occasion hardship to the surety, make an order accordingly.
“(2.) The provisions of section one hundred and forty-nine of this Act shall apply to the imprisonment of an offender for whose committal to gaol an order has been made in pursuance of this section:
Provided that, in the calculation of the period at the expiration of which the defendant is to be discharged, there shall be taken into account any period of imprisonment served by the defendant prior to his release upon his giving security for the payment of the penalty:
Provided further, that where the penalty has been paid in part, the amount of penalty, for the purposes of the table contained in section one hundred and forty-nine of this Act, shall be the unpaid balance of the penalty.
“(3.) Notice of an application under this section shall be served upon the convicted person.”.
Overview
The Excise Act 1934 was enacted by the Australian Parliament to amend the Excise Act 1901–1923, addressing issues related to the enforcement of pecuniary penalties imposed under the excise laws. This Act was assented to on 4th August 1934 and introduces a provision allowing for the imprisonment of offenders who fail to meet their financial obligations after being released on security. The primary policy objective is to ensure compliance with financial penalties by providing a mechanism for the imprisonment of defaulters if the enforcement of their security proves impractical or would cause undue hardship to the surety. This legislative amendment aims to strengthen the enforcement of excise laws by ensuring that those who avoid payment of their penalties are held accountable through imprisonment until the penalty is satisfied.
Scope and Application
The Excise Act 1934 amends Part XI of the Excise Act 1901-1923, which applies to the Commonwealth of Australia. This Act pertains to individuals or entities found in breach of excise-related provisions and provides for the imprisonment of offenders who have been released on the condition of providing security for the payment of a pecuniary penalty, yet fail to meet this obligation. Specifically, the Act allows prosecutors or plaintiffs to apply to the Court for the commitment of such offenders to gaol until the unpaid penalty is settled, subject to certain conditions regarding the enforcement of the security. Notably, the Act extends its reach to both pre- and post-commencement breaches of the specified conditions. The provisions of this Act may be further defined or extended through subordinate instruments, although such details are not explicitly provided within the primary text of the Act itself.
Key Provisions
The Excise Act 1934 introduces a significant amendment to Part XI of the Excise Act 1901–1923. The main operative section, Section 147a, addresses the enforcement of security in cases where a convicted person has been released pending the payment of a pecuniary penalty. If the penalty is not paid in full or only partially paid, the prosecutor or plaintiff can apply to the court for an order to commit the offender to gaol until the penalty is settled (Section 147a(1)). The court will make such an order if it finds that enforcing the security is impractical or would cause hardship to the surety (Section 147a(1)). This new provision ensures that non-payment of penalties does not go unpunished and provides a mechanism for ensuring compliance.
The Act imposes several obligations on the parties involved. Firstly, the convicted person who has been released upon giving security must ensure that the full penalty is paid within the stipulated period. Failure to do so can lead to a court application for imprisonment. The prosecutor or plaintiff has the responsibility to apply to the court if the penalty is not paid. Additionally, the court is obligated to consider the application and make an order if certain conditions are met. The court must also consider any prior imprisonment served by the defendant when calculating the period for discharge (Section 147a(2)).
Breach of the provisions outlined in Section 147a can lead to criminal consequences. If the convicted person fails to pay the penalty despite being released on security, the prosecutor or plaintiff can seek an order for imprisonment. The court has the authority to commit the offender to gaol until the penalty is paid. The maximum penalty for non-compliance is not explicitly stated in the Act, but the court's order for imprisonment serves as a significant deterrent. This enforcement mechanism is crucial for maintaining the integrity of the legal process and ensuring that penalties are enforced effectively.