PETROL TAX.

Press, Volume LXIII, Issue 19153, 9 November 1927, Page 12

PETROL TAX.

DUTY AND EXEMPTIONS. ALLOTTING THE REVENUE. [THE PRBBB Special Berries.] WELLINGTON, November S. The Motor Spirit Taxation Bill was introduced just before the House rose to-night. It proposes to impose Customs duties as already stated. The Minister may exempt from the duty motor spirit intended for manufacturing or scientific or for such similar purposes as he may determine if it has bten so treated as to render it unfit for u?e as fuel for motor vehicles. Provision is made for refunds in respect of motor spirit purchased by the consumer after February Ist. 1925, and used for any purpose other than as fuel for a motor vehicle in respect of which an annual license fee is payable under the Motor Vehicles Act, 1P24. The person using such spirit shall on application in the prescribed form to the P.egistrar of Motor Vehicles be entitled to a refund of an amount computed at the rate of fourpence for every gallon of motor spirit so used. In addition to the refunds thus authorised, a refund of duty shall be allowed in respect of all .motor spirit purchased by t-he-consumer before February Ist, 1925, and used otherwise than as fuel for a motor vehicle if the applicant proves to the satisfaction of the Registrar of Motor Vehicles that the duty imposed by the Act or by the resolutions confirmed by the Act has been paid. No refund shall be allowed unless application is made within ninety days after the date of consumption of the motor spirit in respect of which the claim is made. Every application shall be supported o? such declarations or other documentary evidence as the Registrar of Motor Vehicles may require to prove that all motor spirit in respect of which the application is made was used otherwise than as motor fuel for a motor vehicle in respect to which an annual license fee is payable. Every person will commit-an offence and will he liable on summary conviction to a fine of £3O or 'to imprisonment for three months who makes any claim under this section that is false in any material particular. The residue of revenue after deduction of administration expenses is to be allocated as follows:—92 ner cent, to the revenue fund of the Main Highwavs Ac-count, the balance to be apportioned among those Borough Councils in whose districts there is a population of six thousand or upwards in amounts bearing to each other approximated the same proportions as exist for the time being between the populations of the several boroughs.