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Publiahod under-th. AlithOriIy of the Go.,i __tool
Union of Sarma.

Published under the Authority of the Government of the

Union of Burma.
:;\:!o<."'\l ? ef.~iJE,!,~ "''3'' J <1lJlOOS"'ili t~.t0.,dj&. 2i>an1
'l'l'l''llE :;\:!O<U"'\lul",~E, ~ ~, oo.Emnj'!'l " "'~toafi " "1~o.lE,
o?,roiij,""""'I"''''' ",.to"'~~ ",,,,o&q~ili " "'11"0'1' ""1",i\io.1E.
",,,,oro<iio'!ul~'<1Iroilio#-ro, .,roilE'!' euo'~"Jl GE".1E.c1i,oofi "'to>
GE:BEooc::1 :cllGoo,)9aoS20~3 (The Forest Act) 4J~ ~:~E~oSeUGn
fhe Fisheries Act ) ~~I w~mo)~ ~~E: (i.-oo~'j8~'P~~~S"lll6t;'l:
"';Ii 0'lE@0.,,"'."""" :;\:!u""""<1Iu1 ""'~toro5 ""1"'ili o.lC,c1i
..,~Eroili='u hiij.
>5"'\lu1euo"""IOi'Jl' "~~9 lt0' ~o:h,ro ?" .p;Oto1E~E",E.,,.

:DOdE11O'I=lI1i 2OG'~ool:~~,
O)'P~q:o ~?fI

",clieU.O~?lcli "'~"'.2a


tIt~, 1"-:DW")<;,:t~ :IIlt<;C')';~S,,"


Till ~llial Tl'>I.en_,An= t
2. The Government Seeurilies Ael
J Th, ,""'''lrMA'lIM' Sa"iAls g~All& "",III
The Pesl QAiI:e" G:-:.tlt-ellilicales At<
The FiA,neilil CIlIluniniIlA..' 4,SI
3;-'t1te-hp:lrrtJe "U1TelltTtE. alcllio.l) I\cl
7. The Forcign Exeban;c Re;ulalion Act
S. The $:I.... in;s ~nific;ltcs Act
9. The S~vings St~mpsAcl

II :IIlf"'"'.
I. 1lic Land and Revenue Acl
2. Upper Burma Land :1M Rc~nue Rt'lula 1n
3. Dinrict Ccs~s Act
The 14'
Revenue Reco...ery Act
Pro,ilil'iit.1 COIIlioll 01 Ta.'cs Act
Ba'l'II~ laceltiC lax Au
7. The Sea Cuslom~ Act ... ..,

ii B. REVENUL-C'Oncld.


&. The Land Customs Act

$ Till 11l11II1l1l~J111.1i WtUlil911fM PM
10. The Burma uaR; Act

II. D, Illll'llla Sail .." '"

~Supf (&.cise -Duty) Act
Ia. Th Ullellel (~ei'e 9111) Act '"
~iJ:afClles Duty Aet '6>
~ Motor Spirit-Dulies-Act ... J1I
~aJ1-II~ilt!-Aet, 1931 lH-
17 n, hell "'Ii SIIII DUlilt-Acl- .., 'lJ
11, The SilV'Cf (beise-Dvtyhltet ,,4
19. 'RI, lhniJlI Tu -Act . '7>
20. The Burm. St~ml' Act . 371
21 The B1!fO'1 S"'mp 'AA'l~~lWalin!)ACI 411
u. n~ Fi'Il~1 lei ,~el
24. The c~lerllli~menl Tux Act
25. The Control of Impotlii and E~pom (Tcnlporaryl A~: .;:.
2L . ,'-'.J:.._
n-'~ ,... ,OJ
OS. -"l!~J liE. ,-'il"",,"" ,eo
2!1. 't!l? ~ '""""'"'''''"til' ~". ~C'i

!1d9S, ~,-:r.>~~C<t'~~!1d&~cO')S4S'l"


[INDI... Act' I. 1889.] (III February, 1889.)

~ In 11:, Att. ~issue" rne3RS 10 PUll piece ot menl ioto circubtioll 0cUlIb.
:0 lhe tim lime for 11K U !Moey ia lltt: ""ion of Burma, such piece havins
""""~ ' . : contravention or Ihii Act "I OIOllgbl inlo tile Unioll of 8Ilrma
~ , bnd in conU~vcntJoq of ary IIOlifintioll for 1M time bein, ill
fon", .1 seetin. 19 (It the Sea (U"OIlIl Act.

... No piece of cop~r or bronte or 01 Iny other metal or m~ed meta). ~

\\ tlith. whether slamped or unstampe.d, is intended to bc used lS money. shill :.~:
be made in the Union of Burma. _
ptf'lICld CIf

4. (l) In either of the (aUowins calU. n.mely:- Ptnalty 101'

(II) if any pel 'II makes in ~onlravcrt(ioll or the last (OIC,Oilll section. = 1
01 issucs or Ittempts to iSllllC. any sueh piece as i~ mentioned iu>t '"
in that section. ~~
(6) if any pusan hal in his posseuion. cllltody or colltrol IllY such' .
piece :as is mep(ioll~ ill the I'll folCloLnl section. with llltcot
to inue the piece.
the person sh,1I be puntsJw;d.
(I) if he hu not been ptcYiously coowicttd under this K'CtiOl1. witb
imprisonmcnt _Ititb IIl'Y utcotl 10 OIM year. or _ilb finc. or
witb both: or
(in if he hn becn prcwiously convicted under thil section. wilb
imprisonmcnt wbich may ulcad to thrcc years. Of wilb line.
Of with both.
(.?) If .ny peU;on is convicted or an orrcnce under sUbsectioo (I). be
shall. in addition 10 any olher punishmcnt (0 \\'hich hc may be sentenced.
furfcit all such picces u aforcsaid, and all instlumentS and m.tlcri.ls for Ihe
mating of sue:h pieces. which may have bccn fouI\4 in his possession, cusl04)'
or COllUO).
, Mrull Tukens.

(JJ If\in the trial of Iny such offence Ihe question arises ....hetner IgJ
pi:c M mClu] or mi"n1 met..1 ...;as intcllded to be used Of LO be issued fOI
use as monc)' Ihe burden of proVlnS Iltut lhe piece was nOI intended to be SCi
used or iUU$cd 111:111 lie on the ac:cll5ed person.
l'ODiuftCC S. (I) The olfellCe of maldn!. in contravention of 5CClion 3. an)' sucb
of ol!"encu
,,"dtr the piece as is mentioned in that section shall be a cognizable olTcn<:c.
t>.tlle.t. (2) Notwithstanding .oythin, in the Code of Criminal Procedure. nO
",1;on. other offence punishable under seclion 4 slwll be a cogniuble offcn<:c, or be
taken cognizance of by arty Magistrate. C~CCPl a District Magistrate or Sub
Divisional Magistrate. withol'! the previous sanction 01 the District Magistrate
or Sub-DivisiOnll Malistrate.
Appl;tatioll 6. If at any time the President of Ihe Union sees fit, by notificatioll
of ce,biII 01
1110: farc.coiJlc uoMr Sotction 19 of the Sea CC5loms Act, to prohibit or restriCI the brintilll
",....woo.s 01 by sea or by land into the Union of Burma of any !lICh pieces of metal as
!hit ... ,1 to
lI"poolo. are nlel)tiond in $CCtion 3, he may by tne notilkation dirl tbat any persoa
of pln cf CilnlralCnillS the probibition or restriction sh;1.l1 be liable to the punishment
to which he would be liahle If I,e were CilnviCted unuer this An of mating
suer. p;c<~s ,n t~ Union of Burm::, instead "f to the ~;'l:l.\ty mentiorted in
section i61 of t~ Sea CustomS Act, and that the pro\'isions of subsectio n
(1) of s~tion 4 i1.nd. sub-stion (I) of stion 5, or of either lI.lbstdion, ill
r,tation to the o:'fence of making such pieces Shall, nOI ....ilhslanlling allY thing in
the Sea CunOnts Act, apply, so far :\, they can be m:lde applieabk, to the
ollenee of contravening the prohibition or reSlrio::tion notified under $Cction
19 of that Act.
P,ohibili,,' No piece of metal which is nOI coin as defined in lhe Penal
8. (/)
et le.tip! by Code shall be reech'cd as money by or on behalf of an)' uilway administtt
::::l~hot. tion or local aUlhorit)'.
nil...." lit {l) If an>' person on behalf of a railway adminimation, or on behalf of
::~f :'IIC11 a local authorill', or.on behalf of 1M; lcssee of the coll~ion of an)' toll or
;'.1Ot <Cia.. Olher imposl leviable by I railway administration or local authority, receives
as money Iny piece of metal which is !lOt su~h Cilin IS aforcuid. he sball be
pUllid:ed with lillc which may cAlenli to len rupeos.


2. DefinitionS.
3. Notice of lrust not recei\'lble savc as provided,
4. RiGht of survivors of joint or several payees of Govcrnmu'
S. InoorlClOcnts to be made OD security iueJf.
6. HoldiDJ of Government securities by holders of public ofliceJ.
7. l$Sue of securities to rulers of Stales in tbe Union of Burma-
8. .Iodoner of Government H:CUfity not liable for amouDt thereof.
9. Impreuion of aigoalure 011 Government securitiel.

10. Issue of duplicate aecuritiea.

11. Renewal of bearer bond..
12. Renewal of promissory notes.
13. RCl'Iewal of promissory notes in casc of dispute u to title..
14. Renewal of other sccurhies.
IS. luue of convened. etc., neuritics.
16. Liability ill respect of promissory .ote renewed, ete.

17. Immediate diJc:harge in certain C&SCI.

18. Oi5charae in olher cases.
IliA. Discbarsc in respect of intcresL


19. Procedure on death of bolder of securitiea not exceeding an alirOo

gale value of five thousand rupees.
20. Payment in cue of I:urhics held by minors and lunatics.


:n. Indemnity.

22. lnlpcctioll.of doeumenta.

23. Penally.


24. Power to mat. rules.

25. PrDl'iliOft,1 19 lIldiUl lCCuritiCll.
[INOlA Act X, 1920.] (1st April, 1920,)
DdioitloM. Z, In this Act, unless there is anything repugnant in the subject llr
'(0) "Gov~rnment security" means promissory notes (includiDg
treasury bills), stockcenilicates, bearer bonds and all other
securities issued by the uovernment in respect of any loan, but
does not include a currency-note; and
(b) " prescribed" means prescribed by rules made under this Act.
NDti<:e of 3. (1) Save as otberwise pro~ided in or under this Act, no notice of
lr"tlllOl any trust in respect of any GO\'ernment security sball be rceci'vable by the
a;,>e u Government.
",""",. (2) The Go~ernment shall not be deemed to have received notice of any
trllst by reason only of the fact. that it has rc<:ognised an indorsement on a
Government security by au executor or administrator as such, nor shall it
inquire into the terms of any will by which such executor or administrator may
be bound. but on being satisfied of the duc appointment of such executor or
administrator, it shall b~ entitled to treat him as tbe full owner of any
Government security belonging to tbe estate of tbe person whom he
4. (1) NotwitbstaDdiog a~ything in section 45 of tbe Contract Act-

RCht of
... ,hOff of
jol' I (0' (a) when a Government security is payable to two or more persons
III enl pay- jointly, and eitber or any of them dies, the security shall be
Go-.en...... '1 payable to the survivor or survivors of those persons. and
Ie< ~ltleo. (b) wben a Governalent security IS payable to two or more persons
severally, and either or any of them dies, the security shall be
payable to the survi~or or sur~ivors of those persoos, or to tbe
representative of the deceased, or 10 any of them.
(3) Nothing herein contained shall alIect any claim wbich Iny represent-
atives of a deceased person may have against tile survivor or 5urvivors under
or in respect of any security to which sub-se~tion (I) applies.
(4') For lh~ purposes oC this scc'ion a body incorporated under any Jaw
for the time beir18 in force, wherher within or without the Union of Burma.
shall be deemed to die when it is diS5(llved.

lodOl'K- S. NotwithSlandinl anytbinl in section IS of the Negotiable Instru-

menb to be ments Act, no indorsement of a Government promissory note shall be valid
made OD unless made by the signature of tbe holder inscribed on the back: of the security
iUelf, itself.
,. (1) tn the cue of any public: office to which the President or the HoIdI.Il, 01
Union may. by noti6catioD in the Gazene. declare Ibis SVb-HCtiOD to apply. :nri~~
I Govcrnmeot leCurity may be made or indorsed payabk to or 10 the order boWaI 01
of the holder of tbe: office by the name of the otlk:e. ~
(z) When a Government security il made or indorsed u aforeu.id. it
shall be deemed to be transferred without any or further indorsement from
each holder of the office 10 the succeeding holder of the office all and from the .
date 00 wbicb the latter lites charge of the office.
(]) When the bolder of tbe office indoru.s to I third party. Government
security made or indorsed u a!orC51id. he sh.U subscribe tbe iodoucmellt
with his name and the name of the oltice.
(4) A wriling on a Government security now 01 heretofore stlndia! in
the naDle of the holder of a public office, Whereby the security has been or
Wal wade or indorsed payabl~ [0 or to tile order of the hokler of th~ office
by tbe nanle of the office, sball not be deemed to be or to have beell invalid
by ruson onl)' of tbe lClCurity having been so made or indorsed.
(.S) This SOCIion appliC$ I I well to an office of which there are two til"
more joint hokler. I I to an office of which there i. a lioVe holdet".

7, NotwithStanding anything in the Negotiable In51rumentt Act, the luoc 01

President of the Union may, in respect of Iny loan, issue to the ruler of any "",,rltlet
(,Jtli 01
State in the Union of Burma Government $CCurities ill such form and lubjcct tlcilo
to such cOAditionl al to negotiabilit)" succcssioll and other maners u may be ~tlai"" 01

shall not, by reason only his having indoned a OovernR:cnt security, be ~':~~:l
liable to pa)' an)' mone)' due either as principal or al interest. thereunder. ._........
g. Notwithstanding anything in tbe NCIOliablc tl1lUUllIenll Act, I penon l-.bler 01
liable for

,. (/) The signlture of the petJJIl lutbotised to li,n Governmeat Iapr_ _

securities on behalf of the Government may be printed, enllaved or 01 ~ ...e
lithographed. or impressed by such olher me<:banical praceu u tbe President:"'t -
of the Union may direct on the securities. t.eellritica,
(2) A signature so printed. engrave:!. lithographed or otherwise impresled
sball be as valid .. if it had bccA inscribed in the proper handwriting of the
person so autborised.



10. (1) When I Government security is alleged to blve beell lost,

Itolen or destroyed either wholly or ill Plrt. aDd a per50n claiml to be Ihe
perfOn 10 wbom but for the lou. theft or destruction ;t would be payable.
he ma)', on application 10 the prescribed IU1borit)' alld on producilll proof
10 its IItisfac:tion of the Joss. lbefl or d5UUCtiOll and of UIe justice: 01 tbe
dum and OD paymrot of tbe preseribed fee. if any, obtlh!. ftom it a.o order
(a) the payment of inltres! in respecl of Ihe Keurity gid 10 be IoSi.
stolen or destroyed pendinl the issue of a duplitate keurity; and
(6) the iuue of a duplicate leCurity payable 10 the applicant.
(2) An order shall not be pissed under subsection (/) until after tbe
iuue of the prescribed notification of lhe 1o.U. theft or destruction.
(J) A liS! of the keurities in respect of which an order is passed under
sub-section (J) shan be published in the prescribed Planner,
(4) If al any time before the Go~ernment becomes discharged under the
provisions of this Act from liability in respect of any security the whole
of which is alleged 10 bue been lost, stolen or destroyed, such security is
found. any order pass.ed in respect thereof under tbis section sball be

It. The bolder of a bearer bond or olher GO\'ernment security
payable to bearer may. 00 application to the prescribed aUlhority. OD
delivery of the bearer bond. or olher security, IIId 011 payment of tbe
presc:ribed fee. if any. obtain frOOl such lutbority I renewed bearer bond or
otber security, as the case may be.

11. Suhject to the provisions of ketion 13. a person daimiDl to be
eotitled to a Government promissory note may. on applying to tbe prescribed
authority, and on ntis(ying it of the justice of his claim and delivering the
promissory note receipted in the prescribed manner, and paying the
prescribed fee, if any. obtain frOnt such authority a renewed promiuory lIote
payable to him.

R-.. .l III 13. (I) Where there is a dispute as to Ihe tille to a Government
:::~ promissory DOte io respect of whicb an application for renewal bas beco
III ~ made. tbe prelCribed authority may-
.. '" tiUe.
(II) where any party to the dispute has obtained I lillil decision from
a Coun of COIIIpeteot jurisdictioll decbtifll him to be entitled 10
sucb 1lOU. iuue I renewed IIOte in la\'our of s\!th party. or
(6) refuu to renew the DOte Ufltil such a decision bas MeA
obtaiDcd. or
(c) after such inquiry IS is hereinafter prO"fidcd and consideration of
tbe result thereof declare by order in writinl wbicb of tho
panics is in ill opinion entitled. to such note alld may, .fter the
expiralion of tbru 1lI0nths frOIll the date of ,uch declaration,
illue a renewed note in fa~our of such party in aordance with
tbe pro"isions of section 12, unless within that period it hal
received notiCe thai proceedings have been inllit\lted by any
I Tho pO'oilO o.nd upbn,d;OIl ",on OIIIitltd b)' tbe UIlioo. III Iht1lU lAdapblioa III
L.. .I Or<lu. 1....
perIOD ill a Court of competenl jurisdiQioll for Ihe purpose of
ul&bliJhinl title 10 such note.
ExplllMlwn.-For tbe purposes 01 this lubsectioo the expressiOD .. final
decision" means a decision which is not appulablc or a decision which is
appealable but apinll which DO appeal has heen filed wilbin tbe period of
limitation allowed by law.
(1) For the purpose of Ihe inquiry referred to in sub-section (I), the
prescribed authority may direct one of its officers to record, or may request
the District MagiSlrale 10 record or to have recorded, the whole or 10)' part
of such evidence as the parties may prodUCt. When such request has been
malic 10 the District'Malistratc, slICh Magisllllc may himself record or may
direct any Magistrate 01 the first clau liubonlinate 10 him, or any Magistrate
of Ihe second clllSl subordinate 10 him and empowered by general or 5pe<:ial
order of the PresideDt of the Union in this behalf. to record lbe evidence.
aDd 5haU forward I. cop)' thereof to tbe prd(:ribed. authority.

bplatlQJion.-For tbe purposes of tbis SUblCC:ioll. the Dimict

Malistrate mUM thc DimiCl Malimlte b:tving jurisdiCtiOn in the place
wbere illlerest 00 the promiuory DOte is plyable.
(1) The officer of tbe prescribed. luthorit)' or ao)' M'liW.te llCtilll
under tbi! sectiOn may. if he tbinb lit, record evidence on oatb.

14. Government securities other than those mentioned in sectionJ II

and 12 may be renewed in such circumstances and in such manner as may be

1.5, (1) The prescribed authorit)' rna)'. subjt<:t to sucb conditions as 'uee 01
rna)' be prescribed, 00 the application or a ~rson claiming to be entitled to <:on'erk<1.
a Government securit)' or securities. on being satisfied of the jU5licc of tbe ~~e.~
claim Ind on deli\'er)' of the st<:l.lrit)' or surities receipted in the prescribed
mal\ller and on payment of the prescribed fee. if'll)'. convert. consolidate or
5ub-divide tbe lC(;urity or suritiet: nd issue: to tbe applicant a new
suriry or lCCurilies aerdingl),.
(2) The coM"eISioo, coosolidatioD or sub-d.ivuioo referred to in JUb
section (I) ml)' be into a 5tCurity or securitiu of the same or diJfereot
cllssel OJ of tbe AJDC or dillereor alJS.

Ii. (1) Wilen a rCIIC",ed GovetlllDent promissory note bu been iuued Liollilil, io
under section 12. or I. IICW Government promissory note has been ;ullCd upon raped 01
Con\'ersion, co/UOlidat;oD or subdi\';sion under section U, in favour of any DOt<!
~rJOrl, the note so iuued shall be deemcd to cOll5litlilc a nCI\! contract rmund.dc.
belween the Government and such ~r50n and all .persons derivin8 titlc
thereafter through him,
(1) No such rencwal, l'on\'crsion, consolidalion or sub-divisioD ShaD
affect Ihe rights II Illinst the Government of an)' other ~r50n 10 Iho
lOCuril)' Of set::uritiu so reoewed. converted. collsolidatcd or lub-divtdcd.
8 GQ"tmmen~ $tcurltleJ.

hnlMdbt~ 17. On payment by or on behalf of the Government to the holder of

certain ca." a bearer bond or other Government security payable to bearer of the amounr
CJlpr~d therein on or after the dare when it becomes due, or On renewal
of a bearer bond or other security payable to bearer under section I J, or on
renewal of a Government promissory note under section 13. or on conversion,
consolidation or sub-division of a bearer bond or other security payable to
bearer under se<:tion 15, lhe Government shall be discharged in the same way
and to the same euent as if such bearer bond. promissory note or other
security were a promissory note payable to bearer;
Provided that, in the CUe of a Government promissory note renewed
under section 13, nothing in this section shall be deemed to bar a claim
againSt the Government in respect of such note by any person who had no
notice of the proceedings under that seCtiOn. or who derives tille through any
such perSOn.

Dlsch~rce 18. Save as otherwise provided in this Act-

in olber
cu. (j) 00 payment of the amount due on a Government security on or
after the date on which payment becomes due, or
(ii) when a duplicate security has been issued under section 10, or
(iii) when a renewed security has been issued under S~ction 12 or
section 13, or a new security or securities has or have been
issued upon conversion, COnsolidation or subdivision under
section IS.
the Government shall be discharged from all liability in respect of the
security or securities so paid or in place of which a duplicate, renewed. or
new security or securities has or have been issued-
(6) in the case 01 payment-after the lapse of six years from the
date on which payment was due;
(b) in the case of a duplicate security---after the lapse of six years
from the date of the publication under subsection (1) of
section 10 of the list in which the security is first mentiOned,
or from the date of the last payment of interest on the original
security, .whichever date is later;
(c) in tbe case of a renewed security or of a new security issued upon
conversion, consolidation or subdivision-alter the lapse of
six years from the date of the issue thereof.

is MIte In IIA. Save as otherwise expressly provided in tbe terms of a

fl~t of
.......1. Government security, no person shall be entitled to claim interest on any
luch security in respect of any period which has elapsed aher the earliest
dale on which demand could have been made fOI the payment of tbe
amount due 00 such security.
Go,,~,"n~nl S~lUilitl.


19. (1) I[ within six months of the dealh of a person who wu Pro::cd....e
entitled to a Government security or securities (Olhcr than a security payable ::::.:"':'':, of
to bearer) the nominal or fHCe 1'1I.lue of whieh does not in the 'aggregate Heurilioel
exceed five thousand rupees. probate of lbe will or (etten of administration :::: :,.tned-
of the estate of sU<:h penon or a sucecs.sion uni.licate is not produced 10 the :ptc
prescribed authority. sl.lch aUlhority may. after inquiry in Ihe mlnner ;~ 'ft
provided in sub-sections (2) and (3) of Sf:clion 13. determine who is the rupec.
person entitled to the security or securities or to administer lhe estate of the
deceased. and may-
(..) in tbe ease of Iny such securily rellting 10 loan due for
repayment. authorise payment of the amount due thereon to
such person: and
(b) in the ClSe of any such security relatin&to a loan not due for
repayment. authorise. in the case of a promissory note. tbe
renewal of such promiuory note in flvour of such person. or.
in the usc of slock. the rel,istration of tlte nllOe of such
person in substitution for the nalOe ot the deceased.
(2) Upon the payment or renewal or any promissory note in accordance
with subsectiOn (J). the Government shall be discharged from all liability in
respt:et of the note w paid or renewed: and any substitution or names JUde
in accordance with clause (b) of sub-seedon (I) shall. for the pllrpGleS of Iny
claim against the Oc)\'ernmenl, be deemed to have etrecled a valid transfer of
the stock in res~ct of which it was made.
(1) Any creditor or claimant against the estlte of the deceased may
recover hi, debt or cbiDl out of moocy paid to any person under sub-section
(l) and remaining in his hands unadministered in the same manner and 10 tlte
same e"tent as if the 'aid person had Obtained letten of administflltion of tbe
estate of the deceased, and nothillf; in this section 'hall affect any claim of an
ex:utor or adminislrltor or other representalive of the deceased againsl sucb
person other than a claim to recover amOunlS lawfully paid by him in
due course of administration of tbe estate of the tkaasecl.


10. Where a Qovernmenl security 'tands in the name of or is beld by Payment 1m

a minor or a person who i, insane and in<:apabk of managing his all'air.s, the =.
intCl"C'St accruing thereon. or the capital SUlll payable in respect thereof On the b7
maturity or discharge of tbe loan. shall. where. in the case of ioteJ"est payable. Iuulicll,.
the non.inal value of the security. or in other case, tbe sum payable, docs DOt
exceed five thousand rupees, be paid in sucb manner a, may be prescribed.
and on any palment being so made. tbe GovernDlent shall. DOtwithstandinl
any provision of any cnacunent 10 tbe tontrary. be dillCbuted from all
liability in respect thereof.
10 Govtrnmtnt $urilits.


11. Notwitb5tandinZInything in JCetioll 10. 12, 13 or IS. the prucribed

lutbority mly in Iny caso ariliing under any of tbose aection_
(i) iuue a duplicate or reoewed le(:urity or convert. cOnJOlicSate or
.ub-dividc I UClirity or securities upon tbe applicant liviDI the
preJCribed indemnity aiainu the claiols of all persons c1.aiminl
under the oris,inal ucurily or under tbe $t:Curity or sccuritiU
liD rene",ed, convened, consolidated or sub-divided. I I the case
may be, or
(Ii) refuse to issue a duplicate or renewed security or to convert,
consolidate or sub-divide a securilY or securities unless !uch
indemnity is liven.


11. No penon 5ball be entitled to inJpecI. or to receive informatiOJl
derived (rom, any Government surily in the poueuion of tbe GovernlDtDt
or frolll aDy book. repster or Olber doculTlCnt kept or maintained by or on
behalf of Government in relatiOn to Government Jecuritiu DC Iny
Qovernment security, s.&ve in .uch circunlSlancc5 and malll1Cr and subject to
5uch conditions as may be prescribed.


Pmalll' 13. (1) U lily perSOJl, for tbe pllCpose of obtaining for bimself or for
any other peIlIOII pIlymellt of inlerUt or of tbe capital sum due in respect of
any GonrlllMnt security. or the issue of a duplicate JUlily. or Ihe renewal.
conveClton, consolidalion or iulH!ivision of I Go~-ernment sc:turily or
sc:turi~s, IIlJku to any aUlhority under Ihis Atl a Stalemellt whicb is fabe
and which be either knows to be false or does not believe to be I(ue, he shaD
be pWlishable with imprisomuent for a term which may e~tend 10 six monthJ;,
or with fine, or wilh bolh.
(1) No Coun shall take coiDizance \If any offence lInder suh-section (1)
live On the complaint of the authority to whom the false 5ta\ement was made.

P__ t. 14. (1) The Presmnt of the Union may afta previous publicatioJl
make r...... m.ue rules 10 carry out tbe purposes of this Act.
(1) In partitular. aDd without pcejwice to tlle lCDerality of tbe foregoinl
PD""er. sllth rilles may provide for all or .oy of tbo foUowinl matters,
(0) the tnanDer in which payment of interest in respect of Government
$CCllrities is to be nlade and acknowledged:
(b) the circllDUUlnteS in which Government securities mQt be renewed
heron furtber payment or iltteres.r. thereon CaD be claimed ;
Gov~rnmenl Sn:uritiu. II

(c) tbe form in which and tbe conditions subje<:t to which Governmenl
securities may be issued to the rulers of States in the Union of
(d) the fees to be paid in respect of the issue of duplicale securities
and of the renewal. conversion, consolidation and sub-divisioD
of Government securities;
(~) the proof which is to be produced by persons applying for
duplicate Se<:urities ;
(J) tbe form and manner of publication of tbe notification mentioned
in sub-section (2) of section 10 and the manner of publication
of the list mentioned in sub-section (3) of that section :
(g) the authoritY which is to e)(ercise all or any of tbe powers and to
perform all or any of the duties referred to in sections 10, 11,
12, 13, 15, 19 and 21 :
(h) the manner of making the inquiry mentioned in the proviso (0.
section 12:
(1) the circumstances and the manner in which sccurities otber than
securities payable to bearer or promissory notes are to 'be
U) the form in which securities delivered for discharge, renewal.
conversion, consolidation or sub-division arc to be re<:eiptcd ;
(Il) the conditions subject to which securities may be converted,. con-
solidated or sub-divided;
(I) the person to whom and the manner in which payments arc to be
made in respect of Government securities standing in the name
of. or held by. minors or persons who are insane and incapable
of managing tbeir affairs ;
(m) the taking of indenlnities against adverse claims of third parties
from persons who receive payment of interest or of the capital
sum due in respect of Government securities. or who obtain
duplicate, renewed, converted, consolidated or sub-divided
(n) the manner in whicb any document rclatin. to Government
securities or auy indorsement on a Government promissory note
may. on tbe demand of any person who from auy cause i. unable
to write, be executed on his bebalf. :
(Q) enabling holders of Government stock to be described. in the
rea:i5ters of such $lock as trustees. and eitber as trustees of any
particular trust or as trUStees without qualification, and for tbe
reco.nition of powers of attorney granted by holders of stock
so described:
(p) the holding of Government stock by the holders ot offices other
than public offices, and the manDer in wbicb and the condition!
subject to which stock so held may be uansferred ;
(q) the mode of attutalion of docUlllents relating 10 Government stock:
(r) ~neraDy, aU matters connccted with the gnnt of duplicate. renewed.
con"ened, coc50lidated and sub-dividcd securities; and
(,) the cin:umstances and tbe manner in which and the conditions
subject to which inspection of securitieS. books, reginers and
other documents may be allowed or information therefrom may
be giveD under section 22.
(3) Nothing in any rule made under clauses (0) and (P) shall, as between
any uustetl or as between any trusteeS and tbe beneficiaries under a trust. be
deemed to autborise tbe trUStees to act otherwik than in accordance with the
rulCl of law applying to Ibe trust aDd the terms of the instrument constitutiq
the truSl; aod neither tbe Governmenl nor any person holdin, or acquiriDJ
any iDterest in any Governmellt stock shall b)' renon only of any enuy in
any repter maintained by or on behalf of tlte Goverllrnent in relatiCHI to lD,)'
Governmenl Itock or any S1ockbolder. or of an)'thing in any document
rclatinl to Goverrunenl Itock. be affected with IIOlice of an)' trust oc of tbe
fiducial)' character of ao)' stiJckholder ()( of any fidllCiar)' obliption attachilll
to the boldinl of an)' Go\"ernment stock.
(4) RulCl made under tbia 5CCIion shall be published in the: GaUlle. and
shall thereupon have effect IS if enacted in this Act.

,:.,\i';oa 15. For the avoidanCe of doubts il is hereby declared Iltat tlte rights
a,Lo of all personl in relation to Indian securities arc 10 be determined. in
oecuriLI<'I. 1;(lOnecllon wilh such qlo:estions as are dealt with by this Act in relalion to
Government lCCurities, by the law of India or Pakistan.
In Ihil section M Indian security" means promissory notes (includinl
trelSwy bills), stock certificates. bearer bonds, and all other securities issued
by IllY Government ill India or Pakistan in rcSPtCI of any loan. but does not
include a eurrellC)' note.


(lHDlA ACT V. 1113.) (28th Janual)', I!1J.}

l. In tllil Aet-
.. depositor" meanl a perlOn by whom. or on wbOle behalf. money
bu been heretofore. or sball be hereafter. deposited ill a
Government Savinls Bank: and .. depoSit" meanS money 10
deposited ;
.. Secretary" means hhe Commiuioner of'S,avinga and Sccutitics.J1 ;

1 . . .Iit,*'l bJ Ad XIII, 1954.

GO'I'tTnltltllt SjlVinv Blurb. 13

.. Minor" muDS \I penon who i. nOt deemed to have attained hi.

majority udder the Majority Act.
I 4. Subject 10 the p;ovisiolls of 5CCliOIl 4A, if a deposilor die1l- Ploy....," ..
dalbo' ...
(i) and if the deposit standing in his nlme ClUedS Kyats five f>OJ.iIOl'.
thousand. any person claiming for payment shall be required 10
produce probate of the depositor's will or letten of admini-
suation of the estate of the deceased or a succession certilicate ;
(ii) and if Ihe deposit standing in his name does not exceed KyaU
five thousand. the Secretary may pay the deposil to Iny perlOn
appearing to him to be entitled to receive it or 10 administer
the estate of the deceucd ;
(iii) and if the deposit docs IIOt cxceed Kyats five bundred, any
officer employed in tbe management of I Govel'llmtrlt Saviql
Bank. who is empowered in (his behalf by a general or .pecial
order of the President of tnc Union. may. subject to any
gen~aJ or special order of the Secretary. pay the deposit to
any person appearing 10 him 10 be elltitlcd 10 rClCCive il or to
administer the estate.
2 4A. (I) For the purpose 01 this section .. dependaJIt" means the
(a) wife or husbarnl or child, or
(b) whcre no wife or husband or child is alive. grandchild. or
(c) where no grandchild also is alive, brOlher or sister or parent.
(2) Notwithstanding IIny olher law for the time being in force, the
depositor may nominate any dependanl 10 receive the deposit in ease of
the depositor's death; and if the depositor dies the Secretuy of the
GOVernment Savings Bank: in which the deposit is. or Iny officer empowered
under section 4 sbll, subject to the rules made in this behalf by the President
of tbe Union. pay the deposit to the dependant 10 nominated.
.5. Sueh payment sball be a full discbuee from all lunber liability ill P:.~tlD
respect of the money 10 paid : ~~
But nothing b~eirl contained p~ludes any eneutor or MministnlOr. or sa,.., cI
olhet reprC$entative of the dcceucd. from r~v~illJ from the persoll ril-ht ~,....
rciving the Slme the adlount lCmaining ill his hands after deductiD,the ~.
amount of all debts or other demands 1a...lully paid or discbut:cd by him ill
due cou.rse of administration.
And any creditor or claimanl a!ainst the tate of tbe dClCCued may sa.,;.., II
recover his debt or claim Ollt of tbe money paid under tbil Act to any person. rill"' c I _
and remainin! in hil hands unadllliniStered. in the same manner and to the dltor.
$ame eXlent as if tbe Illter had obtliined letters of administralion of tbe estate
of the deceased,
I F'lb,nll~led by Act XIII. 1954.
I (.,ted by Act LXX, 1953.
14 Government Savings BonJcs.
Sl:euTity for 6. The Secretary of an)' such Bank or any officer empowered under
~I~~.mlnl.. section 4 may take lllch sc<:uril)' as be thinks necessary from aoy person to
whom he pays any money under section 4 tor the due administration of the
money so paid. and he may anign the said security 10 any person interested in
such administration.

PowtrlO 7. For the purpose of ascenaining the right of the person claiming to
oath. be entitled as aforesaid, the Secretary of any such Bank Of any officer
empowered under section 4 may lake evidence On oath or affirmalion
according to the law for the time being relating to oaths ami affirmations.

Penilly for Any person who, upon such oath or affirmation, makes any statement
1.11It stIlt-
which is false. and which he either knows or bdievcs to be false or does not
believe to ~ true. shall be deemed guihy of an ollence under section 193 of
tbe Penal Code.

ncpllil I. Where tbe amount 01 the deposit belonging to the estate of a deceased
dudedin depositor does not ellceed [maximum limit of deposit]'. such amount shall be
(Oll.pullnt excluded in computing the fee chargeable, under the Coun-fees Act. on the
probate. or letters of administration. or certificate (if any). granted in respect
of his pro~rty: .
Provided that the person claiming such probate or letters or certificate
shall ellhibit to the Court authorized to grant the same a certificate or tbe
amount of the deposit in any Government Savings Bank belonging to the estate
of the deceased. Such certificate sball be signed by the Secretary of such
Bank, and the Court shall receive it as evidence of the said amount.


Parma! of I'. Any deposit made by, or on behalf ot, any minor may be paid 10
dtl'Ollti to
minot or him personally if he made the deposit. or to his guardian ror his
J:o.ll,dilll. use if the deposit was made by any person other than the minor. together
with the interest accrued thereon.
The receipt of any minor or guardiall for money paid to bim under
this section shall be a sufficient discharge therefor.


PamlUlt of U. If any depositor becomes insane or othetwise in<:apable of

dor-1\, maoaging his allairs, and if such insanity or incapacity is prove<J to the
::':~~lt 10 utisfactioD of the Secretary of the Bank in which his deposit may be. such
Secretary may. from time to time, make payments out of the deposit to any
proper penon. aDd tbe receipt of such penon. for money paid under thiI:
5eCl.ion. sllall be I nf6cieDt diJCllll'lC: therefor.
Wbe:re. JIllllliltee or m.nqer of the depositor', estJ.tc has bee,
duly appointed. DOtbl.nl ill tbis KClioll IUlboriw p'rmclll.5 to an)' perlOli
Olher tbln socII CDJDmilla: 0( manlier.


IJ. Any lkposit Illde by or 011 btbalf of married WOlDln, or by Of Pt. ..,lof
on behalf of. "'OIDan wbo afterwards mankl, 1Il1)' be paid to ber, wbelbet
or not 5eCtiOll 20 of the Succcuion Act appliea 10 her mato..c: and her dI.... ll~
receipt for money paid 10 her under Ims leCtin. shan be I 'Umcicol
dischulc therdor.


14. All certificates under section 8, and aU paymellli ullder llCClioll 10,
I~llon 12 or settion 13, sball be respectively granted and made by Ihe
Secretary of the Bank. subject to such rules consiSlent with this Act Utile
R,Ie. ree_

President of the Union may. from lime 10 time, prescribe. . :';r.~ndtr
Mellon 10,
12 13.
, '~I'i \\",
[boou Acr XVIII. 1911.] (19th September. 1917.) ':lo, '-- ,
,,~ .s:>",\~..l~C;, . -
L , .,
,. ..\ \.~,l.'

2. {I) Not,,!itbstaoding 1fI1 provision in any enaellDent or IllY rule of Ptobibit. .

law for tbe time bcilli il force 10 the COntrll)'. no tramfer of I Poll ~~
OIIiee 5-)'ell Casb Cenibte shill be valid without the pt"cvioUli COl5llt ill ).J'W"~'
writilll of [ .. offiW of the Sl'liDJS Ind Securities DepatUllelltJ t lutllotised

by Itneral Of 51*ial order of tbe PresideDI of the Ullioa.
(1) In this 5CClion .. trusfer" melDl I ttllllfer illJa yirr:u aDd dQa ndIcIriIN
IKK i.elude I Ulll5fer by operllion of b". ~: aM

J. (l) If I penoo diu I.Id is It tbe time of his de&1!l the bolder of a .,,-t ..
Post Ofic:e Syear Casb Certibtr. payment of the sum for tbe time betllJ
dlle 011 IlItb Cenilielte III' be made: in lbe maDoer provided ill the Paot 06:t
~ =::r
Govertlment Savings 8IlIb Act for die plyment or deposiu belon&11lJ to the CIIII f""tftal
estates of deceased pcr50nI. Ind the provjlioolOf (5CCliolll 4. 4A, S. 6. 7 e< L

and 1]1 or tbe laid Act lball apply accordiol!y II if Ihe bolder or sllCh
Certificlte were a depositor in I Govel'1lmellt Siviogs Baok Ind tbe sum. rOt

Ibt time beinl due On IlICb Certificate were a deposil in lutb Bank
, Por. oct of ",Ie. ,datlftl to rOll 0lIce Calb Cutifitalct. tee B........ ~", 19310
hrll,p,i6S. .
8,bsllt~ted b, Ad :UV, 19St.
I,brtitotoot br At' ~I. 1~),
POll alfie, Cash Ctrti/icatu.
" (2') NOlhin& ill sub-sec:tioCl (I) sball be deemed to r~uire Ill)' pmoll to
,,*pt pI)'tIlCllt of the .mOUIiI due 011 I Post Ofticc S-,.ear Cub Certificate
before the same has ruched maturity.

l.t. If any hokler of cub certificate becomes insaac or otbccwise

iDt&plblc of rnlDlcillJ biS atrain;, payment of tbe lum for the time beioS due
thereon may be made in tbe mlnner provided in the Go~rnmcnt Slviop
Banu Act for the payment ot deposits bcloqinC to lunatics. Ind tbe
Pfovisions of section 11 of the "tel Act shall apply accordingly IS if the
bolder of cub certificale were I depositOr in the Govelllment Saviop
Buk and tbe SIllQ for the time being due 00 the ccnifica,c were I deposit ill
.lIth I Bank.


(BuDIA Act XIV, 1928.) (27th October, 1928.)


~""_I :1. Thete shaU be JlOt more thall tWQ Financial Commissioners for the

~' Union of Burma. and they &hall

be appointed by the President of (he Union.

). (I) The Financial Commi.ssioner or Commiuiooerball be .ubject

to thc COllleO! of tbe Prc5ident of the Union and .hall; subject to the
provision. of this Act and of. any other enacunent for the time being in force,

"- discharse such fuoctioo. as tbe President of tbe Uniolt may, by seDera! or
apo:ial order. ~$Sipl 10 him or them.
(2) The Presidellt ot the Union may mate rules for tbe purpose ot
reswalilll the trlnuttion of business by tbe Financia! Commissioner or

tlllcrJul:l- 4,. In Iny enaclmenl for the timt. heiDI in force in which the
tb of .I1M upression" Chief Revellue Authority" or .. Chief Conleolling Revenue
~:,... Authority" or .. FUlaocial CommiS$ioner" is used lbe c1pressioo sball.
"A.~:, SIIbjcc:t 10 tbe provision' of any enaelment paued after tbe COmmcncemenl
tty, r,.... , .- At "to any COnd
~lroIll.,- 0 ....11 e aIN
_.. restr.ehOU
Ilion. I"" .. wbich the President of tbe.
R"'..... Union nu.y prescribe. bc con.trued in respect 01 any function of thc Chief
aD'! . .. .. C'-IC f Co ntro II-10g evenu6 Authority" or " Financial
" fi.... evenue Aut , only.
dll ~[.. Commistioner" uDder lucb enactment as referring to the Financial
pl'e\IOtll --
mmlSlloner "r-,'
to w om suc unchon as """,d. lor tbe time beina. IIsigned
cnKWle.ltl. under seclion 3.

Financial Cornmiuionn \"7
s. The President of the Union may. by notification, dele!ate to the reJeptlon
Financial Commi55ioner 01 one or bolh of tbe Financial CommisSioners. ~~= III
aubject'lo such conditions and restrictions. if any, as the President of lhe COIIIlI
Union may prescribe, all or any of tbe functions assigned to tbe President 01 ~~;
the Union by any en3c1mnt lor lhe time being in force. Pralll<nL


IBlOOl4 ACT XXXVI. 1941.] (21st July, 1941.)

WHEREAS it is expedient to fur the value of Japanese currency notes in'
terms of Burma notes and coins for certain purposu;
It is hereby enacted as follows:-
I. This Act may be called the JapalKse Currency (Evaluation)
Act, 1941.

1. In this Act, unless lha context otberwise requirel._

(u)" Japanese currency notes" means noles i55ued by or under the
authnrity of, the JaPAnese Military Administration of Burma
during tbe JapaDCIC tlCCupation:
(/I) "jegal currency notcs" means Burma notes as defined in tbe
Currency and Coinag& Acl, 1946. includin! currency notos
i55ued under tbe provisions of the said Act;
(c) "coin" means coin which is for Ibe time hewltelll tender iu
tbe Union of Burma indudin! Government of India coins
and one rupee notes.'

J. (I) NOlwithstanding anythio! contained in Iny otber law for the

lime being in force. wbere any debt bad bun incurred or contractual
obligatiOn entered into during the period lIf tbe lapanel(l occupalion.
which could have been discharged by paymenl in Japanese currency notes.
and if aoy such debt or contractual obligation, or any part thereof remained
unsatisfied or undischarged at the time of the Brkish Military.reoocupation
of the arca where such debt or contraclual obligatioa was incunei1 or entered
into, the said deb! or obligation, or such part tberea!,. as shall have remaiDed
unsatisfied or undischarged as aforesaid, shall he sa"sBed or di&char,ed by
p~yment in legll currency noles or coins to be calcula\ed in aa;:ordanoe wiUi
the value of the Jap.anese currency not in columll IN u indicated in tU
COrrespondinl value of legal currency Dotes or coins set 001 in colultlD U. ill
respect of the debts or contractual obligations illCurred or tntered into dutiJll
the corrcspoodiDg period specified in column I or tbe Scbedule hueliDder:-
P.b1l<""d in /Ildi"'al l'lepu1lDllol NotlkIlioa No. *, dIkd 211t Jllll l~. ,. . . .

GIoId,., 1947,l'ort I, p.442.]
" ~htdult.

Cak1Mbr )'e 1942
CaJe-<br}ar 19"
CaI dat ltU 1944
Ca ..w)_19'1~
(z) Where I decree has been or is passed in respect of money due
under Iny debt or contractual obliaation of the description referred to in
.ub-section (1), the amount round due under the said decree shall be
discharged in legal currency notn or coins on the same 1C1ile of evaluation
of the Japanese currenc)' nOles as Itt 01,11 io the So:.:hcdulc to .ub-section (1),

4. Notwithstanding anything contained in any other law for the time

beinl in lorce. wh~c any debt or obligation. whether contracted or incurred
before or during Ihc Japanese oa:up\lion ot Burma. bad been paid or
discharged woolly Of partially in Japancx currency notes dlU'ing the Japanese
occupation of the area where the payment wu lIllde Ind Ihc payment had
b11 accepted. such payment .ball be deemed to be payment ill leaal currency
lIOl:es of the pme face values, u if tbe Japanese curreDCY Mtd wcre lelal
C\Il"lCIlCY notcs at the time the plymcnt wu made.


(BuaMA Acr XLIV. 1947.] (1st Aq;ust. 1947.)

It is hereby enacted u foUows:-

1. (i) This Act utcnds to tile wbole of the Unioll of Blll'ml ud

appties ~1Jo to servants of tbe Goverllment alld to aU ciliUM of tile Union
wberever they may be.
(jj)' It sball come illio force on lhe lint day of August. 1947.

I 8~bolItuted by 1tI. UlIlOll ac tl""ma IA\IIpl~n QIllAw,1 Order, 1948.

t Ddt:telt bv Act XL. 1~2,
2. [n Ihi. AC!. "!lieu !here IIIn7thinl repupl.Qt in the subject Of ~
(a) .. Burma cuneney .. mean. cuneney wbicb i.legal teDder ill the
Union of BllI"ma ;
(b)M forein cunency" melns any currency olher than currency
which is legal lender in the Union of Burma;
(e) .. fureign e~change" includes III documents evidencinl or
crutina any righl to deposits. credits or balances in any
foreign country or 10 payment in foreiln currency. whether
such documents are in Ihll form of currency nou:s, bank notel.
postal orden. money orders, cheques. drdts, Ifaveller's
cheques. leuer. of credit. bills of eJOChanle. promis.sory notel
or otherwise:
(01) .. Controller" melns the ConUoUer of Foreiln Exchaole
appointed under Ihis Act;
(t) M IUlhori:p:d lkakr" means a pclWn for the time bod..,
il.Ulhorized under sectioa 4 to deal in forc:iln c.lchlllle:
OJ ~ securit), ~ means shuC5. stnds. bonds. debenlures. debeatlll"e
stock and Government securities Olbcr tban currency DOtd.
deposit receipts in respect of deposit of securilies, and units
or sub-units under a unit truJ.t scheme. but doeI tIOt include
bills of uchanle or promiuory notes other lhan Government
promissory notes :
Ig) .. unittruS! scheme" means any arrangements madc for the
purpoSe, 01 having the effect, of providing for persons baving
funds available for investmcnl. fllCilities for the participation
by them. lI5 bcnelKiaries under a Irusl, in profiTS or income
ari,ing from Ihe acquisition, holding. management 01" disposal
of any propert), whatsocver;
(Jr) .. unit " means. in relation to a unit trust scheme. a right or
inlerut (wbetber dc5crihed as .a uoit. as a lub,unit or
otherwise) 1hic:h may be acquired under the acbc1lle :
(I) ~ foreip security" meallS any seeurily iSlued in any country
other thlll the Uoion of Burma. and aay security the priJlcipaJ
of or iotere5t 00 whicb is payabk ill allY f01eip eW'reac:y or
cbewhere than io tbe Uoion of BIICtna:
(J1 ~ OW'lICr M ill relation to allY seeurity. iodudes aay pelWa who
has power to transfer tbe security, or woo has the custody
thereof, or wbo receives. whether 011 his OWl! behalf oroo
behalf of aoy other person, dividends (II" ioterest thereon. and
who has any otber interest Iherein. and io a caw: where aoy
seeurity is held on any trult or dividendi or interest therooo
art paid inlo a trust fund. also illCludes any truslee or IJlY
perlCm entilled to enforce the perfollllaoce of the trUlt or to
rnoke or vary. with Of .,..iUtoul I/!$ COD$CGI ~ ~)' ouK:.-
'" person. the trust or Ifty lenDS tMreof. or to COQUot tbe
investment of lbe trust mone)'s:
(k) .. trlllder" inclwks. in rclation to 11'I)' ICCUfit)', transfer by
....ay of loan 0( KCUfil)' :
(I) "soki" illtludes laid in tbe: form of coin, whcther leaat tendu
or not, or in lhe (orm of bullion or inJOt. whether ldned
or nOI;
(m) .. silver" Illeans silver bulliol1 or insol, silver sbeetl and plates
which have undergone no process of manufacture slIb5CqUCllt
to rolling and lIQ1:urrenl silver coin:
(II) .. prescribed" means prescribed by rules made uDder tbis Act.
I J. The President of the Union may by notification entrust tbe
acnel'al admiaistf'ltion of IhiJ Act 10 Iny 'CCDC)' be deem. fit and ml'
appoint I ColltroUer. The President of tbe Union mlY abo luthorize the
ageDCY entnlllcd ....itb the geMral administtatioo of this Act to appoint such
officers to auiJI the Controner as if may dum Decu.Afy and to invest any
Jucll offlr witllill or any 0( the powerl of the CoDtroDer.
........ '. (J) The Controller ml)', on Ippli~tiOD mlde 10 him iD thiJ

.rei. bebalf, authorize 10)' person 10 deal ill foreign Clchange as rupeclJ aU foreip
eurrencieJ or specified foreign curreneies only. and as rcspccts an ducriptio:Dl
of traDsactiOnl in (oreign currencies or spccified lransaction' oDly,
(2) An authorization may be liven for a specified period or wililill
specified amounts. and ma), in Iny case be revoked for remns appeario, 10
the Controller to be sufficient,
(J) An authorized duler lhall in all bis dealings in (oreign excllallill
comply with luch directions or instructions as the ControUer may think fit to
p\'e, IlId, e~cepl with the previoUJ permiuion of the Controller. all
luthorized dealer shaD DOl encale in any lransaction involvinl any foreip
excbang which is 1101 in conformity with the terms of hil authorization
uoder this RIC1ion.
(4) Aa aulhoriud dealer Jhan. befQle UDdettakinl Ill)' uallsaction if.
foreilll uchllle 011 behalf of aDy pcrJOll, require lhal perIOD 10 mate SIIC.
decllIatio~ and to give soch iofOOllatiOll _I . .
ill ICQOllahly ..tidy him that
the trImIction wiU not involve. and is aot desicned for the plll'PDJc of, 107
COl1tr1VClllio!l or evasioll of the provisions of thiJ Acl or of uy rules,
directions Of orden mad.e lbereuDder. and wbell~ Ibe llid perSOn refuses 10
COflIply with by such requiamellt or makes oDI)' tUlsatisflClory tompliaDCe
therewith, the authorized dealer Ihall rcf\lSll: to lUJdertake the UaQQCtioo and
lItan. if he has reason 10 believe lhat any sueb cootraventioll or evasion u
afor_id is con1elpplatcd by tbe person. report tbe II1Ittcr 10 Ihe Controller.

5. (J) Excepl wilh the previollJ penniS5ioll of tbe ContrOller. DO
person other Ihan aD. aUlhorized dealer shall in lbe UniOCl of Blll'ma. &Dd DO
person ltJidfnt ia the Ullion nt Burma other lhan an authorized dll.ller mall
Sobo~ AetXL, 1952 ud ~u,.b;~:I9S4-:----
outside the Union 01 Burma. btly or borrow from. or seU or lend 10. or
eAchanle: with. IllY person not beiDI aD autbodzed dealer, any forriJD
J(Z) No penon shall have dealinls ill foreiJD cxcb'llge at ratd of
uehall,t other than the ralCI for tbe lime beiDi luthorized by the Blnk.
(J) Where 10)' foreign cltchangc is acqujred by any person olher than
III authorized dealcr for any particular purpose. or where any person haa
betD permitted conditionally to acquire foreign (.lIChIDgC. the laid penOn,
shall not UIC the forcilD exchange so acquired otherwise than for that purpose
or, as the case rna)' be, flil to comply with any condition to which tbe
permission granted 10 him is subject. and where any foreis" exchange so
acquired cannol be 10 used or, as tbe case may be. the conditions cannot be
colllplied with. tbe Did person sban without delay sell or olfer to sell the
foreigll exchange to In luthorized dealer.
(of) Nothina in Ihis section shall be dcc:Ded to prevent. penall (rom
bU)'ing from Iny post office. in accordance w;lh Illy law or rules made
thereunder for the time beiDl in forcc, aoy fOlell1l Clc!Jange Ui the form of
postal order. or money orden.
'. (1) save u may be provided in and in accordlnct with llI.y "'.rrictlo".
aeoual or .pecial Clemption from the prO\'i.iollS of this .ub-section whicb 011 PJ.J_I
lIIay be granted conditionally or unconditionally by the COlltroller. 00 perlOo
io. or resideot in. the Union of Burma .haU-
(i) make any plymeot to or for the cndit of any person resident
oUllide the Union of Burm~;
(ii) draw, iuue or negotiate any bill of exchange or promissory
note or ack..Dowledge any deb!. $0 thllt a riltH (whether actual
or continaellt) to receive a payment is created or uanderred
io favout of any perSOn resident ou:side the Uoion of
Burm. ;
(iii) mate apy paymcnt to or for the credit of Iny persoo by order
or On behalf of lOy person resident ouuidc the Unioll of
Burm' :
(iv) place any sum to the crtdit of any persoo resident olluide the
Union of Burma:
(v) make Iny payment to or for the credit 01 lilY pelWn u
coillideratioo for or in auocillioll with--
(a) the receipt by lOy person of I plyment or the acquisitioll by
Iny perSOIl of property outside the Unioo of Burma:
(b) the creation or trlllstcr in fiyour of any person of I riJbt
(whether actual or contingcnt) to receive I paymellt or
. acquire property olluide the Union of Burml :
(vi) driW. iuue or negotilte any hill of exchange or promissory
note. transfer Iny security or acknowledge lOY debt so that
a rilht (whether actual or contingent) to receive I payment
, S.botihoWl br Act XI., 19$1,
is created or uaaslermJ m faVOUf of lA' penon as
consideration for 01 in auoc:iation ""itb 101 matter rdcrrcd
10 in dause (Y)..
(2) Nothina in lub$tion (I) shaU nnder unlawfuL
(D) the making of an)' paymcnt already authorized. either with
foreign exchange obtained from an authorized dealer under
5ection S or with foreign exchange relalned by person in
putsuance 01 'n authoriz.a1ion granted by tbe Controller;
(b) the making of any payment with forcilJ1 eJlchange received
outJidc tbe Union of Burma by way of salary or payment
for servtceJ DOt Ili.inl from busi_ in. or anything doDO
...hi~ in, the Union of Burma..
(1) Nothinl in this 5&lClion shall restrict: the doil1l by any penon of

~ytlliftl within the !ICOpC of any aUl.boriPtioD or uemplion IJ"I.DUd

(4) For the purposes of this section. security" abo includes


coupons Of waIT.aU representing dividends Of interest aad life or endowment

insunDee polities.

'. (I) When In exempdoft from the provisions of semon 6 is &ranted

by the Controller in respect of payme6t of any $!Jrn to any penon resident
outside the Union of. Burma and tbe exemption is made subject to the
condition that the payment is to be made to a blocked account_
(a) tbe payment shall be made to a bloclr.ed account in tbe name of
that person in such manner as lbe Controller may by general
or special Older direct: and
(b) tho ereditilll of that lum to tbat ll/XOunt shall. to the extent of"
tbe sum ercdited. be a load discharae to the penon makiq
tile payment.
(2) No wm standi'l at d~ eredit of a bklc:kcd ace:ount shall be d~lt
witll except in ICCOrdaaoc witll any ,encral 01" special permillion whk:h may
be: puted ooDditiona11y 01" WlCOnditionally by the Controller".
(J) In tbis sc:ct.ion .. blocted aa:O\lnt .. meanl all account opened as a
bklc:ted account at any olfioc or branch in tile: Union of Burma of a Bank
authorized in thil bdla)f by the ContJolJer. or u aceount bloekcd. whether
bdore 01" after the ~U1mentcment of tbis Act. by order of !be Controller._ .

,. (I) WbeJo in the opinion of tbe Prnidcnl of tho Union it is

neeesaary or upe~ient to relulale. payments due to persons: residant in any
territory. the PreSident of the Unton may. by notifiCation, direct that luth
payments or any clall of such payments sban be made. only illto an acx:ount
(bereinafter referred to u~a special account) maintained. for tbe PID"POIC by
die Controller Of u authorized deUcr lpCCiaUy lutilOrized by tbe Controller
Forftgfl UdwI,e Rt,ullUiotr. 13

(2) The aedit of a sum to a special accovnt shall. to the extent of the
sum credited. be a JOOd dischule to the perlOn maling the payment
provided that where tbe liability of the pelIOn mating the paymCAt is a
liability to make the paymellt in forti... currency. the c.ltellt of the discllarp
shall be ascertained by tonwnillg the amount paid into that currency [It tlte
lelal parity for tbe time beilli determined by the Bank).l
(3) The sum nandiq to the credit of any special account shill trom
time to time be applied-
(II) where any agreement is entered into between the President of
tbe Union and the Government of the territory to wbich the
aforesaid notification relates (or the regulation of paymentJ
between persons resident in the Union of Burma and in tbat
territory. in loch manner aa the Controller. baving reprd to
the pro\isions of such Igreement. may direct. 01"
(b) wbere no such agreement is CAtered into. for tbe purpose of
paying. in wbole or in par1. and in such or(\cr of preference
and at such times as the President of the Union mlY direct,
debts due from the persona resident in the said territory to
person. resident in the Un~n ot Burina or in .ueh othel"
territories II the President of the Union may by orda
specify in this behalf.
,. (f) The President of the Union may. by notification. order tbal. Rntric&n.
subject to such uemptionl, if aoy. u may be contained in the notification. 110 011 ""':t of
perlOn shall. c.lcept with the general or special permission of the Controller :;'~~
and on payment of the fee, if any, prescrihed. bring or send into the Union CIlr'.cllCJ' aq4
of Burma any gold or silvcr or any currency notes or bank notes or coin bulho-...
whether Burma or foreign.
(Z) No perlOn shall. ellcept willt the pnenl or special permiuion of
the Controller or the written permission of a perllOn lIuthori:ted in this behalf
by the Controller, take 01" send out ot the Union of Burma any gold. jeweUery
Of precious stones. or Burma ciirr~Dcy notes, b~nk notu or coin or fordID
Cllchalll~ other than foreip exchange obtained'(rom an authorized dealer.
(J) Tbe restrictions imposed by lubsections (I) aDd (Z) .ball be
deemed to have been impo5C>d ullder sectiOn 19 of tbe Sea CIutom. Act,
without prejudice to the prol'biollS of section 2. of this Act, and all the
provisionl of that Act Iball hue effect aocordinaJy.
It. The Pruident ot the Union may .by notification, order everJ J,.cqllilit!oe
perSOn in. or resident in. the Union of Burma- ~~.
(II) who ownl lucb foreilll Cllchange as may be specified in the of rQrci,..
notification. to offer it. or cause it to be offered for RIc 10 uclla-ee.
the Controller on bebalf of the President ot the Union or to
lucb person as Ihe Conlroller m~y IUthorize for tbe purpose.
alsuch price U Ihe President of tl'le Union may fix. being a
price whicb i' in the opinion of the President of the Union
" Dot 1eS5 than the martel rile of the forciJD exch.IIIC ",heD il
is offered for sale:
(tl who is entitled to luiln, or plocurc the wipmcnl of, any
rithl to receive such forcip cJ.ChanAc u may be specified in
the notilic;uion. 10 trlnsfcr that ripl 10 the Controller On
behalf of the President of the Union 011 payment of such sum
as consideration therdor as the President or the Union may
Provided Ihal the President of the Union mllY by the said notifica-
tion or another order exempt lIny personS or class of persons trom the
operation of sucb order:
Provided further tbat nothing in Ihis seclion shall apply to any
foreign u,cblll&e acqUired by person from an lutbori~d dealer lnd
retained by him.. with the permiuion of the Controller for any purpose.
11. (I) Eucpt with the ltneral or special permission of the Controller.
DO person woo h.u a [ilhl (whether pre5enl or futua and whether 'Vested or
e:o.tilllent) to receilie any foreign e.r.tbanae. or to recei'Ve from a person
resident oUUkle tbe Union of Burma I payment in Burma currency sblll do.
or refrain from win,. any let wilb intelll to !leCure-
(II) Ihat tbe receipt by him of Ibe whole or pan of tbat foreip
eIlcbange or. as the case llIay be, of tbal plyment in Burma
currency. is delayed; or
(il) that the foreign uchange or payment ceases. in whole or in
Plrt, to be receivable by him.
(2) Where a person has failed to comply with the requirements of
sub-soedon (1) in relation 10 any foreign exchange or payment in Burma
currency the Controller mlY Jilie to him iuch directions u appear to be
apedienl for tbe purpose of securinl or expediting the receipt of the foreign
excbange or payment ill question. Ind. without prejudice 10 the generaliry of
Ibe Piecedii' provisionl of this lub-ltCtion. may direcl thai there .JhaU be
Uliped to him. or 10 luch penon IS m.y be specified in tbe dircc:tioml. tbe
ri&hl to rece.i\'e tbe forei,gD exchlnge 01 payment in question or enforce IDY
KC:urily for the receipt thClCQr.
Poc~r 10 I:z. Tbe President of the Unioll mlY. by notificll.ioll, impose lucb
...,..Lolc lM c:oodilions IS he thinks neceuary or expedient on tbe use or disposal of or
~ oi dcalinv in aold and sil'Ver imponed into Ibe Union of BUTmL

'" t I 13. (1) The President' or tbe Union may. by noti6cadon. [prohibit
~;=. or the I":in, or sending out of the Union of Burma by land, sea or lir
(bereinafter in this section referred to II Export)}' of any good. or dall of
1000S trom tbe Unioo of Burma directly or indirectly to I destination in an)'

I 8<lMi,h'!ed ~ Ad XL, 19$1.

Foreign ExcJrange Regulation. II
such territory as may be specified in the notification unlCSl a declaration
supported by such evidence as may be prescribed or 50 specified, is furnished
to the prescribed authority that the amount representing a n:turn for the goods
which is in all the circumstances satisfactory in the national interest hal been.
or will within the prescribed period be. paid in the prClCribccl
(2) Where any export of goods has been made 10 which a n!'tjflcatio~
under sub-section (I) applies. no person entitled to seU. or to procure the sale
or the said goods shall. except with the permission of the Controller. do or
refrain from doing any act with intent to 'CICure that_
(a) the sale of the goods is delayed to an extent which il
unreasonable having regard to the ordinary courle of; trade;
(b) payril~ntfor the goods is made otherwise tban in the prescribed
manner or does not represent the full amount payable by the
foreign buyer in respect of the goods. subject to lucb
deductions. if any. as may be allowed by the Controller, or
is delayed to such an extent as aforesaid:
Provided that no proceedings in respect of any contravention of" tbis
sub-section shall be instituted unless the prescribed period has expired and
payment for the goods representing the full amount II aforesaid hu
not been made in the prescribed manner.
(3) Where in relation to any such goods the said period hu expired
and the goods have nOt been sold and payment therefor has not been made
as aforesaid. the Controller may give to any person entitled to sell tpe COodl
or to procure the sale thereof, such directions as appear to him to bo
ex~dient for the purpose of securing the sale o the goods aDd paymellt
therefor as aforesaid. and without prejudice to the generality of the foreaoin.
provision. may direct that the goods shall be assigned 10 Ihe President of tho
Union or 10 a person specified in the directions.
(4) Where any goods are assigned in accordance with sub-'ection (3).
the President of the Union shall pay 10 the person assigning them such.um in
consideration of the net sum recovered by or on behalf of the President of
Ihe Union in respect of the goods as may be determined hy the President of
the Union.
(5) Where in relation 10 any such goods the "alue as stated in tho
invoice is less than the amount which in the opiniOn of the Controller
represents the full export value of the goods. the Controller may issue an
order requiring the person holding the shipping documents to retain possessiOn
thereof until such time as the exporter of the goods has made arrangements
for the Controller or a person authorized by the Controller to rc:eeivo OD
behalf of the exporter payment in the prescribed manner of an amount wbicb
representS in Ihe opinion of the Conlroller the full export value of the good&.
(6) For the purpose of ensuring com"pJiance with the provisioDl. of
this section and any orders or directions made thereunder. the ControUer IDa)'
Foreign Exchange Regula/ion.
require any persoll making any export of goods to which a notification under
subsection (1) applies. to exhibit contracts with his foreign buyer or other
evidcllCe to sbow Ihat the full amount payable by the Slid buyer in respect of
the goods bas been, or will within the prescribed period be, paid in the
prescribed manner.

Ref(,l.,i<oo 14. llJ No person shall. except with the general or spc.::iaJ permission
oh.porland ot the ControUer_
rnnll.... of
(a) lake or send any security to any place outside the Union of
(b) transfer any security, or create or transfer any interest in a
security. to or in favour of a person resident outside the
Union of Burma;
(c) transfer any security from a register in the Union of Burma to
a register outside the Union of Burma or do any act which
is calculated to secure. or forms pan of a series of acts wbich
together are cakulated to secure. the substitution for any
security which is either in. or registered in. the Union of
Burma. of any security which is either outside or registered
outside the Union of Burma:
(d) issue. whether in the Union of Burma or elsewhere. any security
which is registered or 10 be registered in the Union of Burma,
to a person resident outside the Union or Burma.
(2) Where the holder of a security is a nominee, neitber he nor any
person through whose agency the exercise of all or any of the holder's rights
in respect of the security are controlled shall. except with the general or
special permission of the Controller. do any act whereby he recOgnizes or gives
effect to the substitution of another person as the perS(ln from whom he
directly receives instructions. unless both the persons previously instructing
him and the person substituted for that perSon were. immediately before the
lubstitution. resident in the Union o~ Burma.
(3) The Controller may. for the pur~ of securing that the provisions
of this section are not evaded. require that the person transferring any
security and the person to whom such securily is transferred shall subscribe
to a declaration that the tranSferee is not resident outside the Union of Burma.
(4) Notwithstanding anything contained in any other law. no person
Ihall. except with the permission of the Controller.-
(ell enter any transfer of securities in any register or book in which
securities are regiS(ered or inscribed if he has any ground
for suspectiDi that the transfer involves any contravention of
the provisions of this section or
(b) enter in any such register or book. in respect of any security
whetber in connection' with the issue or transfer of tbe
security or otherwise. an address outside the Dnion of Burnla
except by way of substitution for any such address in the
Fort/,ll Xd,Ott,t Rt,ulsr/oll, 27
lime country or for the purpose of any transactioD for which
permission has been ,ranted under this section with
kDOwled,e that it involves the entry of the said addleu.
(5) For tbe purposes of this scction_
(1I) .. holder", in relation to a bearer security, meallS the penoll
ha~in. physical custody of the lCC'urity: provided that. where
a bearer security is deposited with any person in a locked or
sealed receptacle from which the person with whom it i.I
deposited is not entitled to rewove it without the authority
of some other person. Ihat other person shall be deemed to
be the holder of the 5CCurity :
(6) .. nominee" means a bolder of Iny security (incilldini I bearer
security) or any coupon repres.entinJ dividends or interest
who. as respecls the exercise of Iny rir;bu in respect of the
security or coupon. is not entitled to exercise those riPts
except in accordance with instructions liven by some other
person, and It person holding a security Or coupon as a
nominee shall be deemed to act U nominee for the person
who is entitled to ,i"e instruclions eilber directly OJ throu&h
the Ileney of one or more persons, IS to the exercise by lhe
holder of the security or coupon of any rights io respect
thereof Ind is DOl, in so doiltJ. himself uDder a duty 10
comply wilh instructions livcn by some other person:
(c) ~ leCurily" also includes coupons or warrants reprcscnlilll
dividend$ or interest. Ind life or endowl\lent insurance
IS. (1) The President of the Union mlY, by noti5cation, order every
person by ""hom or on whose behalf I 5eturity or docllment of title 10
a security specified in the order is held in Ihe Union of Burma to
cause: the said securily or document of title 10 be kept in the cUllody
of an aut!)Qrized depository Darned in the order:
Pro~'ided that Ihe Controller may hy order in writinl permit any
Such securily or document of title to be withdrawn from the custody
of the autltorized depository subject to such condilions as mly be specified
in the order.
(1) No luthorized depoSitory mlY part ""ith any 5eturily covered
by In order under subsec:tion (1) wilhout the general or special
permission of the Controller eJllccp! to. or to the order of. another
authorized depository.
(J) EAcepl with lhe ,enerll or special permissiOn of the Co~uoUer,
no authorized depository shall-
(0) accept or part with an)' security covered by an order under
Ub'kCtiOD (I) whereby the security is lran.ferred into
the name of a person resident ouuide lbe UnioD of
BIlJDlI. or
28 Fouigll ExduDl~ RrIUIIll;OIl.

(b) do any act whereby he rrcolnizeJ or liv elfect to the

substitution of another person 1$ Ihe person from ..born
be directly recei\'es instructions relatin! 10 such securitY
unless the person previously 50 insuuctin, him and the
person substituted for thaI person were immediately before
the substitution resident in the Union of Burma.
(4) E~cept with the general or special permission of tbe Controller,
no person shall buy. sell or transfer any Se<:urity, or document of
title to a security, covered by an order under sub-section (1) unless such
security or document of title has been deposited in accordance with tbe
(5) ExcePt witb the leneral or special permission of the ConlloUer,
no capital moneys. interest or di\idellds ill respect of Iny security
covered by In order under sub-section (I) shall be paid ill the
UniOIl of Burma except to or to the order of the aUlhorized depository
haviq the custody of tbe security.
(6) For the purposes of thil section..--
(a) M luthori1ed depository" means a person notilicd by the
President of the Union to be entitled to aept the custody
of securities and documents of title to securities, and
(b) .. security" shall include coupol\S.

RnlrklloDI 16. The President of the Union may. by notification. order that except
... l...,c DI
with the general or special permis.sion of lhe Controller, no penon shall in
Me,,"lln. the Union of Burmll issue Iny bearer security or coupon or so alter any

.......... .
document thll it becomes a bearer lecurity or coupon.


11. (I) Subject to 1:1)' exemPtions tbat may be contained in the
notilication, tbe President of the Union may_ if he is o~ the opinion that it il
expedient IJO tn do for the purpose of .tre.ogthcninl the foreiln excbaole
positioll of the Government of the Union of Burma, by ooti6eacioll,-
(11') order tbe ulllSfet to himself of Iny foteiln securities
specilied in tIM llOtifk:atioa at & price wbicb, in tbe
opinion of tbe President of the Union, is not less tban the
IIlliket VllilJe of the. securities on the date of the noti&ea!ion, or
(6) direct the owner of any foreian securities specilied in the
DOtification to sell or procure the sale o. the securities
aod thereafter to oller or cause to be offered the net foreiJn
exchange proceed. of the sale to the Controller on behalf of
tbe President of the Union or to such person IJ the
Controller may authnrize for lhe purpose. II sucb
price as the Pre.ident ot the Union mlY tIJr.. beiDl a price
which is in the opinion of the PresideDC of the Union not
less than lhe market nte of the forei&D UChlole wheo it iI
of(erod for sale.
Forel," EXCMll,fI RfI'lllalicm.

(2) On the issue ot a notification under clause (a) of lub

section (1),-
(or) the securities to which the notification relatet IhlD fonbwith
vest in the President of tbe Union free from any
monple. pledge or charle. and the Prc:aident of the
Union ma)' deal with them in such manner U he thinkt fit ;
(b) the owner of an)' of tbe SflCuritica to wbicb the notification
relates and any person who is responsible for keepina
any registen or books in which any of thOle securities
are registered or inscribed, or who i. otberwise
concerned with the reaillration or inscription o[ any of those
SflCurities. shaU do all such thinp u are necessary or u
the PresideDt of the Uoioo or the Controller On
behalf of the Prc:aident of the Union may order to be done,
for the purpose of seturing that-
(i) tbe securities and any documents of title relating tbereto
are delivered to the President of the Union and. in the
cue of reaistered or inscribed 5ec:uritie thllt the securities
are registered or inscribed in tbe nlIne of the President
of the Union or of anyone oominated by the President of
the Union. and
Oi) any di\idends or interest on those ICCurities becoming
payable on or after tbe date of tbe issue of the notifica-
tion are paid to the President o~ the Union or his
nominee as aforesaid and wbere. in the case of any ICcurity
payable to bearer which is delivered in pursuance or
the said notification. any coupons reprcsentina any
suc:h dividends or intCl"est Ire not delivered with the
setllfity. sucb reduc:tion in the price payable thuefor
sball be made as the President of- tbe Union thinb tit :
Provided tbat, where the price specified in the notification
in relation to any security il a-divtdend or
cx-interell. this luklause shall not apply to that diVidend
or intercat or to IIny coupon repretentinl It.
0) A culilicate silned by any person a.uthorized in tbi. behalf
by the President of the Union that any specified $CCllfitiea are KCuritiet
tJlnaferred to the President or. the Union WIder this section lhall be treated
by all peJ50na eonccrned I I conclusive evidepce that the se<:uritiea hue
been 10 tr&rdferred.
I'. (I) Except with the gene,.1 or special permiuion of the Control- ~
In. no perlOn resident in tbe Union of Burma sball ~t1le any proptny. c. HIlJ.
otherwise tban by will. llpon iny trust under which a perlOn wbo. at tbe time _I.
of Htllcment. is resident oll15ide the Union 01 Burma, ebewbere thaa t.
territories notified in this behlU by the Controller, will We IJl iatere:at t.
30 Forcign Exchongc Regufotion.

the prOPtirty,or exercise. otherwise than by will, any power for payment in
favour of a ~ person wbo at the time of the e:tercise of Ihe power is resident
outside the Union of Burnla elsewhere than in such nolified territories.
(2) A settlement or power as aforcsaid shall not he invalid except
in so tar as it confers any right or benefit on any person who at the
time of the settlement or the exercise of the power is resident outside
the Union of Burma. elsewhere than in territories notified by the Controller.
(3) For the purposes of this seetion.-
(a) .. settle" in relation to any proPtirty, includes any disposition.
CQvenant. appointment. agreement or arrangement, whereby
the property becomes subject to a trust or (in tbe case
of a resettlement) to a different trUSt and for the purpose!
of this seclion. a person shall be deemed to have an
interest in property subject to a trust if he has any beneficial
interest therein. whether present or future. veSled or
contingent. or falls within a limited class of persons in
whose favour a discretion or power in respect of the
property is exercisable under the trust;
(b) .. will" includes any testamentary disposition.

Certain 19. (I) EJ(cept with the general or sPticial ~rmission of the
1'1'0011;"'" ;U
10 co..""_ Conuoller, no person resident in the Union of Burma ~hall do any act
nln. whereby a company. which is controlled (whether directly or indirectly)
by persons resident in the Union of Burma I I I ceases to be
so controlled.
(2) EJ(cept with the general or special permission of the Controller.
no person resident in the Union of Burma shall lend any money either to any
company (other than a banking company) which is controlled (wbether
directly or indirectly) by persons resident outside the Union of Burml
elsewhere than in the I tl territories notified in this behalt
by the Controller. or to any such person.
Power to W. (1) The President of the Union may. by notification. direct
QlI lot
ialonnatioll. owners. subjcct to such eJ(emptioQS. if any. as may be specified in the notifica-
tion. of such (oreign uchange or (oreign securities as may be so specilied
to make a return thereof to tbe Controller within such period. Ind giving
such particulars. as may be so specified.
(Z) The President of the Union may. by order in writing. require
any perSOn. within such time and in such manner as may be specified in the
order. to (urnish him or any person specified in the order with any
information. book or other document in his possession. beins information.
book or document which the President of the Union considers it De5sary
or expedient to obtain and enmine f('lr the purposes of this Act.
, (J) It on a representation in writing made by a person authorized in
this behalf by the President of the Union or the Controller. a District
, ~Iettd by Act XL, 1952.
Foreign Exchange Regulation. 31

Magistrate. Subdivisional Magistrate. or Magistrate of the first class has rcason

to believe that a contravention of any of the provisions or this Act has
been. or is being or is about to be committed in an)' place. hc may. by
warrant. authorize any police officer not below the rank of suboinspector
{or any officer of the Bureau of Special Investigation not below the rank
of Senior Investiglltor]l-
(II) to enter and search any place in the manner specified in the
warrant. and
(b) seize any books or other documents found in or on such place
which should have been produced in compliance with a
requisition issued under sub-section (Z) or which the police
officer [or the officer of the Bureau of Special In~'estiiation]1
has reason to believe to contain the information required to
be furnished under that sub-section: and
the provisions of the Code of Criminal Procedure shall. so far as they may
be applicable. apply to any such search or seizure as they apply to any
search or Seizure made under the authority of a warrant issued under section
98 of that Code;
(c) any books or other. documents seiled under this sub-section
shall be disposed of in such manner as the President of the
Union may direct:
(d) in this sub-section... place" includes a house, building. tent.
vehicle. vessel or aircraft.
(4) The provisions of sub-sections (i) and (Z) of section S4 of the
Income-Ta>. Act shall apply in relation 10 information obtained under liub
section (z) of this section as they apply to the particulars referred to in that
section. and for the purposes of application-
(a) the proviso to the said subsection (Z) shall In; construed as if
in clause (a) thercof was included reference to a prosecution
for an offence under sectiOn 24 of this Act, and
(b) persons to whom any information is required to be furnished
under an order made under sub-section (2) of this seclion
shall be deemed to be public servant.s within the meaning
of that section.
t 20.... Where any document is furnished by any person under sub-
section (Z) of section 20, or has been 6eized under subsection lJ) of that section
from the custody or control of any per60n, and such document is tendered
by the prosecution in evidence against him. the COUlt shall, unless the
contrary is proved by any such person. presume-
(a) the truth of the contents of soch document:
(b) thai the signature and every other part of such document
which purports to be in the handwriting of any particular

, lnoc,tcd by A~t \"I. 1954.

I In,ed by Ad XL, 1952.
32 Foreign Exchange Regulation.

person Qr which the CQurl may reaSOnably assume to have

been signed by, Qr tQ be in the handwriting Qf. any particular
person. is in that person's handwriting, and in Ihe case of a
document stamped. executed or atteSted. that it was duly
stamped and C};ecuted or attested by the person by whom it
purportS (0 have been so executed Qr attested.

Supple- 21. (/) For the purposes of this Act and of any rules. directions or
....l'Ilbl orders made thereunder-
(0) until the Controller by general or special order otherwise
directs, any person who has at any time after the commence-
ment of tbis Act been resident in the Union of Burma shall
be treated as still being resident in the Union of Burma and
if such direction is given in relation to any such person the
Conlroller may. by the samc or a subsequent direction.
declare the terrilory in which he shall be treated as being
(b) in the case of any person to whom clause (ul does not apply
the Controller may, by general or speciill order, declare tbe
territory in which he shall bc trcatcd as being resident:
Ie) in the case of any person resident in th: Union of Burma who
leaves the Union of Burma. the Controller may give a"
direction to any bank that until the direction is revoked. any
sum from time 10 time slanding to the credit of Ihat person and
any sCl:urity held on his behalf al any office Qr branch of that
bank in the Union of Burma specified in the direction, shall
not be dealt with except with the permission of the Controller;
(d) any transactions with a branch of any business. whether carried
on by a body eorporate or otherwise. shall be treated in all
respects as if the branch were a body corporate resident where
the branch is siluated ;
(t) the making of any book entry or other statement recording a
debit against a branch of any business in favour of the head
office or any other bunch of that business shall be treated as
the acknowledgment ot a debt whereby a right is created in
favour of a person resident where the head office or other
branch is situated.
(2) Notbing in this Act relating to the payment of any price or
sum by the President of the Union shall be construed as requiring the President
of the Union to pay tbat price or sum otherwise than in Burma currency or
otberwise thall in tbe Union of' Burma.
(J) Tbe Controller may give such directions in regard 10 the making
of payments and the doing of other actS by banken, authorited dealers,
travel agents or stock brokers and other perso~s wh? are authorized
by tbe Controller tQ do allythi'lg in PUrSUllllce of lhlS ACI In the course of
Fortign E.rchangt Rtgl/llI1ion.

business, as appear to ~im 10 be necessary or expedient fot the purpose

of securinC compliance with thc provisions of tllis Act Bnd any rules, orden
or directions made thereunder.

n. (/) No perSOD shall enter into any contract or a!l'eement whicb ~,Cootract, ;Q
would directly or indirectly ende or avoid in any way the operation of any WI AcL
provision of tllis Act or of any rule. direction or order made thereunder.
(1) Any provision 01, or having effeet under. this Act that a thing
shan not be done without the permission of the President of the Union or the
Controller shall not render invalid any agrment by any pc:rson to do that
thing, if it is a tcrm of the agreement Ihat. that thing shall not bedone unless
permission is granted by the President of Ihe Union or the ControUer. as the
case may be; and it shall be an implied term of every contract governed by
the law 01 any paft of the Union of Burma that anything agreed to be done
by any tetm 01 tbat contract whiCh is prohibited to be dene by or under any
of the previsions of this Act. ex~pt witb the pc:rminien of the President of
the Union or the Controller, Shall not be dODe unleu such permission is
(J) Neither the provisions 01 this Act nor any term (whether expresso:<!
or implied) conlairlfd in any contract that anything for which the permission
r:J the President of the Union or the Controller is required by tusaid provisions
shall nOI be done without that permission shall prevent legal proceedings
being brought in the Union of Burma to reco"er any sum which, apall from
thc said provisions and any sucb term, "'ould be due. wh~her u a debl,
<!amagel! or otherwise, but-
(II) the said provisions shall apply to sums lequire<! to be paid by
any judgment or ordcr of any Court IS they apply in relation
to other sums: and
(6') no Ileps shall be taken for the purpose of cnrqreing any judgment
or order ror the payment of any sum to wbich tbe said
provisions apply e~cept as respects so much Ibereof as the
President of the Union or the ControUer, IIlhe case may be,
may permit to be paid; and
(~) lor the purpose of considCiiDg whether or nOi to Irani luch
pCimission, the Prcsident of tbe Union or tbe Controller, as
the case may be. may require tbe per.son entitled to the
benefit o~ the judlment or order 10 produce soch documents
and 10 live such information as may be specified in Ihe
(4) Notwitbstandinc anything in. tbe Necotiable Instruments Act,
Mither the provisiOM 01 Ibis Act or of any rule, direction or ordcr made
thereunder, nor an)' condition, whether express or 10 be implied bavinl reCard
to those provisions. that any paymenl shall not be made wilbout permission
under tbis ACI, shall he deemed to prevent IllY instrument heinl a bill of
excbange or promissory note.

Fortign Exchtmgt Rtgularion.
" 13. No person shall. when complying with any ordcr or dircction
unde-r stion 20 or when making any application or lk:claution to any authority
or person for any purpose undcr this Act. give any illformation or make any
statemcnt wllieh lie ~nows or has reasonable cause to believe La be false:, or not
true. in any material particular.
...,,,,,11, >SId 14. I{I) Whoever contravenes any of tile provisions of this Act or any
l"'Ol~d.f~. rule. direction or order made thereunder shall be punisltable witll imprisonment
for a term which may otend to three years. an:! lillall also be liable to tine;
proviac<fthat if any person contravenes any provision of SUb'SL'Ction t21 of
section 9. he shall be punished with imprisonment for a term which sball not
be less than six mOnllls and shall also be liable: til finc; and any Court trying
any sllch contravention nmy. if it thini:s fit and in addition 10 any sentence
wbicb it may impose lor socII contravenlion. direclthat any currency, security.
gold or silver. or goods or othcr property in rcspect of which tile eontraven
lion hn taken place shall be confiscated;
I (2) If tile person committing an offence punishable under lhis section
is a company or other bOlly Corporaie. every Director. Manager. Secrelary
or otller officer thereof shall, unless he proves thai th~ offence WlS cOmmilled
wilhout lIis ~oowledge or that he exercised all due diligence tu prevent ils
commission, be deemed to be guiUy of such an offencc.

'14". Whoever altempts 10 conlravene any of the prOI'isio,)s of this

Acl or uf any rule, direction or order made thereunder shall be d~emed 10
have contravened Ihat provision. rule. direction or order. as thc calle mlY be.

Il'.rd,ni,. ". 425. l/) Where any person is prosecuted for conl'''lvening any provision
cerll'" eo...... of this Act or of any rule. direction or order made thereunder which prohibits
him from doing an act Without pcrmiSliion. 11lc burden of pruving lhat be had
Ihe requisite permission shall be on him.
3(1? Wheu any. person is prosecuted fo~,contravening an}' provisitr
of sub~cetlon (1) of section S, the burden of prONirig that the foreign exchange
acquired by such person has been used for lhe purpose for which permission
to acquire it was granted shall be 00 him.
26. No suil. prosecution or other legal proceedings shall lie against
lIa. of Itgrot any person for anything in good failh done or inlended to be: done untler lhis
Act or any rule. direction or order made thereundei.

21. (I) The President of the Union frlaY.,by nutifieation. m:lkc. rules l
for tlte purpose of carrying inw clfc<:t the provisioM 01 this Ael.
- -M\iluled
- M'-",t _ ... _-----_._--
I ~. x, 1953.
o.;~;lo:l ",b-""';.", (I) "'... d.I~'~t ~"J ."b-,<cti",..(.l) ,""umbeo'" tub- :1"
tl) ;Iotd. ' ~ ,""
I"...,tfd I,,' A. t XL, 1\151.
, S <'kIl, 7!> "':.s 'e<>"mbod ,oS s"b-sM;,," 'II 'h...oof s"d suIl'V<li.... (Z) h'l<rted
" ... IIKh <t.leo I~~ bl""~ C...tll I94\). Part I, p. 9~8 .,,4 BH' .... r... uJ./. 1953
Pall I, p 1381. '
Fottip EXcMnlt Rtlu/Qtjon.

(1) WitiKlut prejudice to the Ilenerality of tne forell0iej power. such

rulel may-
(II) prescribe forms and eircwnnlDees of their use for the purposa
of this Acl :
(bl pltlCribe lhe procedure to be followed by aUI!Jorized deillers
and by persons applling for permission to do any thing for
Ihe doine of whieh permission is necenary under Ihis ACI ;
(e) pro~ide for any mailer which is to be or may be prescribed
under this Act.


{SUI"'''' Acr L. 1947.) (lSI Marcb. 1948.)

II rs hereby eftKled as fol1ol -
I. (I) This Acl shall apply to such class 01 sui",s cenificatcs otb
Ihan PO! Office Cash Cetiilic:nes u the President of ttle Union may. from lime 10
time. by noeirlCiu;on in tbe Gazelle, dirC<1lhll tbe: provisions of Ihil AClShall
apply therelO.
(1) It shall come into force on such date' as the President Of lbe
Union may by IlOtific:ation dirCCl.
2. In this ACI-
(a) ~ minor" means a person who iJ nOI deemed 10 have auained his
majority under lhe Majority ACI ;
(bI .. transfer" means a tran~fer inur vi~or and docs nOI include I
transfer by operation of law.
~ NOIwithslandill1 Iny provision in any enactment Dr IllY ruk of law
for Ihe lime beina i. force 10 the contrary, IlO tnnder of a saYinp certiflcale
shall be valid wilhout the pnvious oonlCnt in wriulle o( rail ot6ccr of Ihe
Sa"inp and Securities Deparunenlp lulhoriud by lbe President o( Ihe Union
by enera) or $pCCial orcSer in thlt behalf.
. (I) If. person dies and is at Ihe time of bis death Ihe bolder of a
s:olvinp certificale. p,lymenl of Ibe Sum (or the time beine due thereon may be
made in the manner provided inthe Gow:rnmenl ~vin&S Banb Act (or the
pa)'ment o( depositS beloll&llle to the ellltes o( deceased persons, and lbe
provisions of (sections 4. 4A. S. 6. 7 and 8)' of lhe said ACIshaUlpply lOCordingly
u if Ihe holder of the savinlsc:cnific:ale were I depositor in a GovernmellJ Savings

I Ddrl<d by Atl XI.. lQ5J .

TI,., Ad ',0lM i"tn 101\'. on Ihe lilt MOrtb 1945:: ... IJH'''''' c.'al" !94S, "'''1 I,
I S",,"lild<d bJ Att X\", 1954
Su1>slilul<d 1' Atl UUX, 1953.

BtIIt lad tbe',1UIn for tJar; time beln. due 011 the certiflc:ate were I deposit ill
aueb. Baak:
Provided WI ill .~h appliulkNlleCttoll a of the said Act ahall be
con_trued u if tbe rdcreDCe therein to [maximum limit of deposit) I weft I
retercllCc to tbe amount of the muimum boldilll of .."inlS eenitk:atel
prescribed in the ruld made or detmtd 10 have beell made under thi' Act
applicable 10 the particular Slvinp ccrtilkatc.

(2) Nalllin. in lub-kClion (I) Ihall be deemed 10 require .ny person

to accept payment of the amount due on a savinis certificate before it h81
reached maturity.
HoIlliaa '" 5. Notwitb5Canding any provision ill any enactment or any rule of Ilw
llebalf for the time heinl ill foree to the coll!fary..---
of......... .,c_
(I) mitIOr may apply for loci. hold savinp urUII,;ltes all In)'
perSOD may apply for and bold Avinp cettificatel Oil behalf
of minot:
(2) wbere any certilkate ia held by Of on behalf of millot. the
millOl' _hall be bound by tbe provisions of tbis Act ud
of Ily rules mlde or deemed to have been made thereunder
applieabJe to such uvinp cenifk::r.td and by the terms of IllY
dedlillion made by the Ipplicant for the celtificate io
pursuance of the Slid rules ;
(3) payment of the sum for the time beinl due on a savines
certificate held by or on behalf of a minor may be made-
(/I) to him personally. if he himself applied for Ihe certificate. or
(6) for the liSt of the minor. if tile applicati:tn for the certificllte
was made by any person olher than the minor.-
(i) to lOy fuch perlOn. beine a parent of tile minor or guardian
of his property. IS may be nomhulled in that behalf ill
the form of application. or
(Ii) if DO such DOmination has bull made. to Iny ,uardian of
tlle propeny of tbe IIlinor Ippointed by I competent
Coun. or wbere DO such lUudiall lIu been so appointed.
to either parell of tbe minor. or wbere neilher parcot
is alive. to III)' other luardi&.ll of tlle JIIillOf.-
&ad the receiPt of the minor Of. U'tbc use may be. of hil pareot
or llIardian for lOy lum pakl under this clluse IbaD be I suJicient
dillCharae therefot'.
SA. If any holder of I Slvinp certificate becomd illSlne or olherwise
i_pable of manalilll hll .ff.in. llIyment of the Sl:lm for the time beinS dlle
thereon may be made in the m.nnor provided in tbe Government Savings
Blah Act for the paymeot of depolJCI belonaiDi to IlIn.tics. and the provisions
1 Sal"tlt.W bJ At.t. XV. t954.
I .,.,Ide<l II>iIt
IHatIcI '" 4et XV. 19)4,
Sailings CtrtifiCCUts. 37

of ~~tion 12 of the said Act shall apply accordingly as if the holder of a

sailings certificate were a dePOIiitor in the Government Savings Bank and lile
sum for the timt being due on Ihe certificate were a deposit in such a Bank.

6. (I) The President of Ihe Union may, by notification in the Gazette, Nul ..
make rules 1 relating 10 any class of savings certificate.
(2) In particular. and without prejudice to the generality of the
roregoing power. such rules may provide_
(a) for employment of agencics for the iuue and nle of savings
certificates. and
(b) for the application for. the iuue, maximum limits of holding
and discharge of, and conditions as to interest or discount
relating to, any class of savings certificate, and may also
(i) that where any such maximum limits of holdings arc e,"ceeded,
no interest shall boc payable on the amount of such U~S$ ;
(ii) lhal if any interest has been paid on any amount of such
e,"cess. it shall be recoverable as an arrear of landrevenue
or in such other manner 3S the rules may prescribe.


[BURMA ACt LXXI. 1947.1 (lst March, 1948.)

It is hereby enacted as follows : - AptllicatiOll.
I. (I) This Act shall apply to savings ~tamps other than postage stamps. C""""e",...
(2) It sh..]] come inlo force on such date' as the President of the
Ullion ma)' by nOlification aprmint in this bochalf.
2. (JJ The President of the Union shall cause savings stamps to be P,o,iaio:rl of
providcd of sl,K'h kinds, forms and denominations as he may prescriboc for the n'injl;l
Ilarn .....
purposes of this Act.
(2) A savings stamp shall be deemed to be a stamp issued by the
Government for Ihe purpose of revenue wilhin the mealling of sections 2SS to
263 of Ihe Penal Code.
(J) The savings .stamps may boc used for the purchase of savings

, }'.". luch 'ul.., see IJ...... I.>rl'el/e. l~~, Pall I, p.406.

lit Nltcb 194"-See 8",_ (;Q.dle, 1114., !'arll, p. 251.
Sor."i"" SfIlIIlP).

4. (I) If l.lIy penoD deals in an)' manner in ... inp stamps without
beinl duly auttilriud or IkenKd so to do. or being so licenKd. leu in
contrll"enlion of biJ licence. h~ lhall for e...er)' loch offetIU be Iilble 10 I line
DOt uccedill! live hundred ruptel.
(Z) If any person who il 110I: dul)' luthorized or Iicenkd 10 deal in
A"'iu.p stamps has. or putl upon his premises eilher in tbe inside or On the
outside thereof or u'pon In)' board or mlterial whateyer uposed to public
view. and whetber the same: be Iffixed to his premi5e5 or DOC. lDy leiters
importing or intended 10 import lhat he deals or is authorized or licellscd 10
deal il locb mmps. he shall be liable 10 a fine not exceeding five bUndred rupees.
(3) Whoe...er commits a breacb of tbe rules framed under this Act shall
be plllliSbable with fine which may extend to fi...e bundred rupees.
R..... 5. (I) Tbe Presidenl o[ the Union may make rules I 10 carry out the
objec;1S of tbis Acl.
(2) In particular. Ind without prejudice to the foregoing power, soch
rulea may_
(II) fix the price at which saYings stamps shall be sold :
(b) prescribe the conditions with regard to perforation, debcement
Ind III otber matters subject to ",,'hich saYings stamps may be
accepted or refuscd in payment for the purchase of savinII'
certificates ;
(c) regullte the custody. supply Ind sale of u ...in!' st~mps ;
(d) prescribe the duttcs and remuneration of peeSOnS sellins u ... in"
stamps; and '
(c) prescribe the mallner il which licences to deal in sa...inp Stlnlps
shall be Itillted or withdJa..wn.
01 10<189'1& WT:to'Xp:1 1~::q:60S~~:fl:(XY.I1:~I-

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, - ,,~ ?3i<-o3!l ~B W",,*,~""S"if j~~~. l"'.
'if"':/"" llrir iip>b= 'foo!' !fl"~ ~3""'!FB,.G ~ '9"'1
'''''3'''10 ji'''liplb/iS ,S,,?& !'''''J!loo=,o'l' ~ (0)
"\"\@o!3S'~s.c'l!l ~~jl,,",,~ '~'li (,)
.~!3S +''''~ @!lo,,''''FB (w)
~3""" ''I'1c.9'''''3i'l'~''' *,""" ""'I'bp!?,J"'I""" 11'''"''
c.ax.tl:; c.cc~:<.oo:3tgec:t-ecSS ;t;ex;GOO~ ~03C'OO~ _0 ';$
~~&~fO' @."'log,,,, ,,ro'll'!~jl+~'1',",,,,
"'" 1~\"3I:li'" ~jljl'lipl!3"'" . SO 'lfj"tp .pM
,,~""I""I"'" ~"oo jl"~0!1 ,ir ""''''''I'''l!j
loc",2pa>~ M:/"" """"oo,!oli b~ ,~
'3"'' ' ''iif';a"'"
~co '"""if ,Ac..woo~ffgh .. ,I'opd, """
(I:lV tWlllU JO '1 ue a UO!Un)
if' In "W:I""'~B 1!t;
~ S"'''!'li'''l!l ~ '1" oble ''''' f .0' ,e 'j=o'!j
..illlii~ jl',oB'Jco~ ,,~
r :~e",
.p~l<-I>p~B ~"''''''' !f
G002g>ro~ g., (13\1 S~!utldw<o 'IIuuna) ?~ (c)
'k:l'8"SI1's'> ~ 11' (", .wm. 10
'1U'8 UO!Un) ~ s.~~Uli o~ I~ie. /..6llc (f)
ln~#~~ ~~w
"'"'" \""?'li '!!J!F 'if'" oe jl be ,e ';;-0 ,o0
" '0 ,0 'l ,G ,b '0 "']0 fochif 'I'1P'SII'!J'> ~ 11' (",
;8'11u!0;J pUll ~;XImn;) ci&fec\lG 3 1Ctlo~ I~Q ~6t)c (c) I I r 98=9EFg&
If~ =,",,,fiJ1o 3~'Pd.o<po Qfu~,\oo,gli so"'"
'p~ ~';!lal<! "'fI'!' 3"'o1tiP 'f""'if'~ ,j!~a (b)
''fob'''''l'''8='''''''?'''' 3fu~,g,""3ol1", (c)
'ij!oc3iil"3'""" ,=WI';'
~ l"<J1u(JW,,,,,,,'if<''''I'~i>~roIf~","'gliw>A"
'f1oo'fro~ 'iF",3!llarogili Jfu~.~ - so""'goolf 'iF~ (f)
1~!e~hJ~co to "dlOM:
rom *'F =Mojolb,a"", W""''''''''p- I'~ (e). ,be ' I'lm
o'~\u8}'9 ~~ ro ........
CD\'lCC SOO~?38 ~~oo~ ~:io ~cr:s~w ~'C~ 0 = c.d~
x,,,"ojtD \~e 1e3il'" !fil>. ~,Io$ o=+~ 3'""~ "'''l~ 'l""I'"
3'-o:~<3B LO rc 3' cc Wj~ l(J~~*CCO~' ~~c ~~&l
.>ob3b~ k/DJ, "'"""" ',po
1"'''?3i 8'='P!le'3' '3i'DL'''' 1fa'relo w"""" 1"''','Ii m,'=j<c<> p\&lr:Jd,
jbsM3'-"'''f'''YfO' 1!Jro='P!le 'iFocoF~e Ifoc,=!" ore ~,
oij!objfJloio1sro ~
f-"~:~ ICO ooocc S~3~ wi!~~ &lo-k..cogJ~G
'tu<'P~; I<Ind> !I'lIlI ~o=.b*. If'!' 00"," 1"'''?33 (<0)
ploo'?ro!f 'k:f' ~=
~'P'" *,'\00>* w,o"",,?,,,, ~'" ",""!lJl! ~ (0)
'pmlf 'fu~""SIloS""'" w,,",,,,"oo'f 0 jo= !I'lIlI (,)
'f"""N '3~ If
O", 1fa"j\1'fI> '#ro!bm '3il''''lfoc'o&", *' oe ogo (00) '~
-f+cm~tGl ICC """"l'I\
o''''*",,'' JI!,oo.'P' tpolf>lcpo !o<IY:f~~o!I(j lo&~'" ,~
[J.L""",,01>0 "I><!o>~ ij!oc"""" 1"'''?3i ~ ''f''>3!j
'lc'floo=o"i l''3i'''i!l .g="f!j (<0)
j~""3"~ !I'lIlI 'f"""N ,Ie,= '3';;<}> lP
'31ll=~ 'f~1f ,Ie~ '3!jo@h 'f!l* ~ (0)
'f1oo'pmlf '''''l!l
~ ,~ ""l!l ""'I'lLe"em '?- ~ 'j'9"':P"'
:c.oo (:LoCD ~lfi~ SOOOl'l:!oobc 1c:Pc.csro:~~a:;
aCoo\l3""'!'f' ,~ ""'SOC'" "'1.""" ,j<"i!l) (,)
~ 8S


[,60 J' ,s"l(,)dj~~]

Srction Z,_FOf claUSll (7) of section 2. the following I:lauae shalf be
mhJfilllll'fl. namely:-
"(17) "Scheduled Bank' means II bank which has been notified under
sectiOn 38 of the Union Bunk of Burma ACI. 1951, a. a
scheduled bank,"
Serlhm /62._Afur clause (v) of section 162. the followillJ shoJI lH
added as clouse (va). namely:-
~ (va) if its licence is withdrawn in accordance wilh the provisions of
section 55 of the Union Bank of Burma ACI, 1952 ; ..
Stcr;cJ11 277K._{a) In sub,seclion (3) of seclion 277K. lor the word
.. Government securities or in securities mentioned or referred 10 in !Cction 20
of the Trusts Act." the words" sCl;:uritiCii issued or guaranleed by the Union
Government" shall hI' lubsli/u/I.'d:
(b) Ajlrl the words "scheduled banle" Ihe words "or in the Union
Ban~ o( Burma" shall bl' addl'd; and
(el Allt'r subsection (J). the (allowing shall bl' addtd as lub'le<:tion
(4). npmcly :--
.. (4) Nothing in this seclion shall apply to a scheduled bank."
S/'crion 277L._For section 277L the following shall bl' substi,utul,
.. 277L. If default is made in complying with th,- requirements 01 P......llln.
section 277G, section 277H. section 271J, section 277" or section
277M, every director or other oltlcer of the company who il
knowina:ly and wilfull)' a pany to Ihe default Ihall be liable
10 a line nOI e,"ceeding live hundred rupees for every day during
which the defaull continues."

6 c .,~ ~,!; 'ill'.,.".,1;", '!;e'



~: :,~~~~;=""",o~t<j<,
,. :Br''Io.1ll~<f..

O~ SO~~pco l~ cleac
------ .?c9~ M;
- - - - - - - -----------_-'-.--- .~
o .g;ob!lnI"!Pro 'slPro'l' !ro~cl!J ~",2 ,~. !ro~ *'!~
bro=Cp"l' g!bjooro "-"50 =.,,,~ ~ro ;",~i"co ""''''"
'P"',l\''',ffi,oI'"'<!'ro "",,,,*I,,ilro"=o!~ ,,~~ "3!1
,~ !f'chS,f.3" 'lh?,,~ro='""f'" 'p"'!I'ro;",M' ,oc ~(08
'P"',_i/n:."!P'~,~IPjbp8s='wgiu g;~'!'<b> b", .gfuj
""",uro~ i!l!l'' i/'1occio"" l""",c,"",'13 '~'M"~ ""'if"&>
.g;~i'!P 'w"''lhp&,= ",""<e;~,,,l ~,l'if i!l~ .J!]jpl/>
M<' 'P"'3i'fI' go"",?'Yifo !p,,.80l'w., ~M"" 'J'Soifro-'
!F"I'oH"'g:' w"~""3"""~ ~~Ixpcc w"""",w"?Sl '3'
!1"ifo"''''P J!l~P'''P~' !P'3"8oifro-, (f) ,w
''I''Jllrojl!ocif=w''9'''''c",~~r0'~"i~r03'!P 'ifo"!S
~'i"'lw "'s"5o!w.' =>'=!Jj~ ~!P"''''''M (c), '" 'J~
'if"'3i<P!POC l!f""'"oc,,,,,p' 'lhrl-""'f"C1'l iI''''~'gIu \"'"
~a:c8:M c.cc~:uo~So~ecSCI' be; (c) ~f';!i'l ~~eJ:M (~)
fro !p,~o!,te, =='p'\ OIs"'~""lcro. [~.loo]
~,j'" 'i/'roj'''''P''jc5(ioc",1'P''1' ~,b"M )
'P"''I3gfujl< !p,~~'llc .",,!,='
<llj"'~croLcro ~""~!I'I\~j,\c'lh""cj'" ~~!I'I\ (f) ,L" J""
'p,b'=f"Mlojb !P<:1~!l'Pro,b~M (c), '3 ~! ""'!
'lb,,,,,,,, !P''I!1#3'''''
,"'~ "h,3"'~"1. """ 'f'lIoro>"'J"'iBojcorojrero,b"li>a
jt!l\~,uroro Y'flk3!PgIu=,nro '~="9"ifo'l"""'" (,)
.~:~:c.((; ff
' IJ'loo1iJ !,,I>I~jc="'J!~"B' !005oj>o!,w, 3!Jo""
'3ffi*ro m~ ""'" 3'~ ='3""',oc~ (ro)
'lb,,,,,,,,, ifj~"3="ew@, lb
"""j""ill;"l'Pll (l~l'~oIog>Ip) ""*"'SlI ~ss (0)
'w.t?80 j'''''''h''rol\cpwj;clocw '~gIuc""""
~!Mo!"'" !p~'gIu=",,80 'f'lIoroS"li"'''M (c)

"J"""'!'P~ "
(of J 6;0;)

(~SiW 'li""""~'91:f, "'~o!JE.,o3'"')

F<Jr sub-section (1) of section 4 of the Agr~ulilirists' Loans At;:I. the
followinG shall be substituted. namely:-
"(I) The President or subject to the control o( the President. the
Financial Commissioner may make rules u to lOans to be
made to owners and occupicu of arabic land for tbe relief of

ogc6""oG ~' (,eill~''IIdi'll?') ..die

(:Ie,;:> ,I ~~ljill] (::Ie,) tIA&o:>.,s.)
,,,,,,",,',.,<j& ~.*~,
,. '(0) ~001' ell? ~", 'li"5"'OIW (oeOll
..r&pl ).~~ Gl~T'Iloltl
~EcCO'O).l) "i.'~~'G'epE,Oc.St;'~p ~<di!:Q~euCO'~,
[:>e~lf ~>I 9:lClS~3 ~yrfJ J91] (::>e~9 ,I ;-~::>~)

dJl''!Je')ot !'R"~i!l",n,,,,d ""'"'~t+oi'oMiojol,

"'l~'l< '~"'~='~'1"'l 'li,,,,r,,,''''''.t'I\ di'iF'
"l\.2JaIoI~' ,\,~,"" oi-tl3bJlff" ~co;""",'I"",,,~
~::nt:iXpE:o&"'f oxf.oC\(S4:"P &kn':l:~~ ~~OJ~&~I

,,,0010"""1" """t"'''-''ll' ~.,\'diol"'el'

~" 'if",3ltj,,"-
,"",,9" '~3"'" iP'B l-~"'" 1:':COI'!~~1 It. r
1?t'll!ll(:,CXl~e cocot:et.Scoe~ ,g.soful~lt~ec ~~~loea.
'if''''ill&<c ,,~wf=;'~""f'" 'if""'FI""'ifB (C)
1?l'Ie 3!:oogQoo(,l :p&lro
'If'>"'" ""P'"'" "'sS3~3il3~>"sa '3fu.,,,d,,~ '~'''P'<I':fSS
plMif"'lF '3~3!fpd1;S"""'''if'''' '~'If'>"".'~ (;)
'srl'lb:e;se.~ c.wfutlo:e.lg:: ~bdJc.xoo;5lfsrox
?rx:~!b~S~~ 1:~C93~ro :std!9~~O:jo :~:~oec l:c.ec:doJ#l.ec
tfSCO~:~~bpce srntvt'lIC~IS2(1e& II%oLeec~m;hJ
:9::if'itr: 100
~~:o.!I~:!1)f.(;:6:HI(;IO~~ooec:saomlsa~~ec,~~cpx (c)
'if"'3!m3!" 3>A
u,;'j~",",~ wl:=.f!l'Ol"" 'iP'''''''''''if.""In", (f)
.CJllCJefJ;l ISCC'lb~~.~~ec~a::~.:t: w~a:::c.-.o
'?-3.... ~l'Ol"" kg~'9"if;"'3fugl'" iP'\!j''''"''if'oogl!>m (c), 'l f
.ptlbooc.@I:L~&l:~co!~tg.,(,(l~3"g ec j;)bclJglle~'bo
''F''''''';fC'?ji "if"~'''''''1''''~''''''''''ffl'!w!' 'if"'"'''''3''1''''
13~1'Ie.g,:tJ~jOOl u..~o!f:~~c.c ~'~eccooS02Lc~:c Ibu.cBs
;~91t:3t c.cco~~tp 1Q:!(lt~OCl'lCCS(C:l?33 l~jtc~~~CG pt.ao
ac.t. coo~ G'JJcc ~:S'xSl.l)i:~og&9XC c.cc1Yf-8gc.re::t:3furo1tehS~ 1~)~IJ~oolt8s
....,"a'" ~"'91.!Ii' ''io''''''i''o''''I'S,gb''9I~IIyogS ''F~/''c, ,C f
oif""i'<fJ!!\!'!"'!~'" !~gbi"'~~' ~,<J,'.p",80
!Y:fcc o~~..o:~~:c.eC c.'X~a;=oc:.co~"cc$S'~31rsI~~:3"~
;fC'?3i oifro"'=,oo'?3! '~''f'Sg>' 1P~~1'-~iJ.o( ')~'s" (GJ.
'~"'S~~93"31P'3l~ JI SI.l"3""""",,i w
""~;"'''IS! ,~,Kk""l'<1ocw 31,<J,"""'"'?'~~'3bo,p,c (;) .,
'if"Ij8oilob ,,,!},,"','i"'
'5a>\'J"'~ "'!l!J"",,~,ijoo~l' 'ifro~""l'!,F","'g.,g, 3',.a
1''''''1i3~'J'W' 1P~","",,,"3~!.'~S '3!Jill'*!lg3!""''l''~ IP""
"J"''''I''''''<tJroi''''''3000lo '''''gO>'''~''''!.'!I''''~'''''3''3bi, (,)
.l:,~~e6 ge&':fl:3"c.o
1'9'''' ~~g!"""'if' 1""""if"'lf ,~g.il'""oo"~,Ic;,,.a'l"''''''
1""',1>xJ,',*,,~~'J""I'~ "gbM~l!lo=,,!Lc (f)
,wolBoo'''''if''''?'\''' lP'ohj'sOoo '~"'S"""l''313!do ~ro-,
'llooM~3ow3&1'-'" ''"''t''';;=sn''"'3i:S''iI' s&dolf ~
t" "J'~i>ep os""'j~""""13i

..,,- -:!~ l:CT.l S.




l. Exlen'.

Revenue officer.



4. Lands (),eluded from Ihe openlion of Part 11--

lesCr\'ed foresu :
IishcriC1 :
public rOlds. etc.:
dwcllingplBc~s :
c~ntonmcnl.~ :
civil sialions:
lands of religious and Cduc3lional institutiolil.
Power 10 exclude olher bnd.
S. Power to define bound1rleJ' of nclud.:d land~.
6. Rights w!lieh may be: acquired 0\'(( land.
LAnd and RtYtnlit. ,,,
,. Status of landbolder how 3cquir.:d.
8. L,lI'Idhokleu'rights defined.
II. Landholders relinquishing possessiolL
12. Righi of landholder to make oyer land lemporarily 10 revenue'
13. And to recover possession within Iweh'c yean.
14. Appliclltions 10 recover possession by:penon. claiming as suced
ing 10 the rights of the pelilioner.
I~. Drclaration and H'cord of original acquisilion of landholder's status.
16, Cancellation of such declarations and record!.
Fruh declanuions.
11. Qucslion5 as to original acquisilion or as 10 Ihe loss of land
holder's SlalUS how \0 b.: delllt with by -civil Courls.
18. I'ower 10 make rules fllr the disposal of available lands.
19. Tcmporary occup:nion of lV.ilable land.
:!O. Alk'llm~nt of gr:lZin~ grounds.
11. AI~ments 10 tlIullt),,-eullers.
:!~. Rar 1("1 acquisiti{ln of rights over bads disposed of or .1I0tted
under uclj{lns 18. 20 and 21.
:!:!A. Obligation to reporl IIlienuioll of land.
P(lHlt)" for failure to nopen.


A.-DI !AndrtWIIUl.

23. Land liable 10 land-rcvenue aSS5ment.

24 Mode of assessmenl.
2S. Rates may hoe altered.
26. Righi 10 a settlement.
27. Nature of scttlement.
28. Righls conferred by setllemenl.
29. Term cf senlernent.
30. Continuar.ee of expired senkmcnt until new senlement is made.

8.-Df 'hr fiYc per ern'. cess.

C.~Of the TountyQ-Iax.

33. TOUIII)'fHU.

E._O/ pt'rWl1a' Lisbilil)' lor arlQ;n R('v~nu(' and Tuxes.

37. Personal li:lbility for bod-revenue.
38. Personal liability for t:a:t 011 h.milies.

F._Of ,It, x"ac,;on 01 Mintrols and Lic'tllUS ro mlke'! Ediblt Bird" ntUJ
38A. Ellraction of minerals. ::lnd levy of royalties thueon.
40. Power 10 make rules rClardin&: collection of edible birds' nCSIs.

41. Year of ancssment.
42. When increase of rain takes cft~cl.


43, Revenue. elc-. when due. whtr.: and 10 wh<lm paynblc.

44. M Arrc:H" and .. defaulter" delincd.
45. PrO(ccdin!! against dclaulh:n lnr r~cnvcr)' of IlrrClI.t.
46. Procdings Ilg3insl the land.
47. Where there is 0 permanent hcrit3hle and tran!({cr:lblc right in
such land.
48. Title conferred by purch3$e it nle under s~lion 47.
49. Proceedings againsl lhe l:and where no permanent heritable and
transferable rilht e~i5l.s.
SO. Effect of procl3mation publisbed under section 49.
St. CoSIS 01 proceedinls for recovery of arrears.
52. Proceedings :I:;:ainst ddauhin& revnue~lIken.
53. Proceedings against sureties of defaulters and revenuc-officcn.


54. Erection and repair of boundu)"omarks.

S4A. Power to summon witnesses. etc.
S4B. Witnesses. etc. bound to speak the Iruth.
55. Appe:!.ls.
-56. Bar to juri~iction of civil Courts.
51. Additional powers which m:lY be canferrcd on revenue-officers.
58. Additional powers 10 make rules.
59 Pcnshy for breacb of rules.
60. Provisioqs with respe1:[ 10 '\lIes under this Ael,
1.-J and Revl'ft.lU. til

[INDIA Act JI. 1876.) (ItI February. 1879.)

WIIll~AS il is expedient to declare the law relatina 10 tbe acquitition
by private persons of riabll in land in the Union of Burma;
And whereus il is expedient also 10 conlolidate and amend tbe IIII'
relating to the assessment and collection of landrevenue. capitalioll-tu
and ruin other laxes:
It is hereby enacled IS folloW'$:-


1. (1) This Act utends 10 Lower Burma and the Thayetmyo ul8llt
Oi~trjcl nf Upper Burma.
IZI The President of the Union may. by notification. except any
ar~a from the op~ration of this Ae~.

J. ,.
Ihit Act. unless Ihere i. somethin& repuanant i. .he tubjn:t IJll~rpr~1a-
or e"ntext._
(.J ~.d is uid to 1M: in
ponCliision of under Ihis
II) when it is occupied by him. or by hit serulli. agent.
tenant or mOl"tJ:aaee. or by $Orne otller perlOn balding
under him:
(1) when he. his servant. agent. tenllnt, mortaagie or other
person holding under him hll paid Ihe revenue whieh
fell due in respect of such land durina the lUI preced.
ina year of allenmenr I i bed under sectioo 4t :
III if such land. left (allow in the ordinary course of hlabandry.
was. wheo Ian cultivated. cultivated by him. hit servant.
lenant. agent or mortpace. or by some ().(her penon
holding under him:
Pro\'idcd that no person tUU be deemed ID be in possessioll
merely on the ,rounds mentioned in tbe ItCOOO Ol third
clause of lhit dc6nition of lOy lind lfbieb is OCCUpied by
II person not holdinl under bim, or of lIny hand whien he
lias relinqUished by a notice in wriling pruented to a
tevenut::-officer at such time ot the year u the President
of the Union milY by rulc from lime to time IPl'Jint ill
this behalf:

'The prm,,;.o.,. uf Ibio Act ,,~.'C bectI 4~~ to ~1 .. 'f'IIll'II eenll..... 1_ to

,'0" """",,I!IdUoCI of hoCll~ .Her .... tloikri_ Ad. 1'- . lO of tluil AclI.
,,' LtuuJ find Rn-D1l1t.

(b) .. reve.n\K-ofik:er" muns any ~rson _hom tbe Fluident of

the Unioa may appoint. by name or as holding an office.
to d\J-
(I) an)"thing required by this Act to be done by ;a revenue-
offleer ;
(2) llnything to be done by a GO\'ernment offieer under this
Act or under any rule made undcr this Act and fOl
the doing of which no agcncy is specially provided by
this Act.


Of RIGHTS 0"11. UloiD.

L.a..... u_ 4" NOlhing conlained in Ihis P;afl 5hllil apply to the followin3:--
~loIlkd f.....
(I) land included in lUI)' foren cull3itituled I. - reservcd forest" under
01 " ..I 11- the law for tbe lime bcinS in furce:
Ioll'rfl' ,

(bl l;alld included ill any lishery demueatcd under Ihe: Fisheries Act:
(e) the llOiI of ;any public rOild. canal. dr;ain or embankment:

town... (d) land included wilhin the limits (If any tOWII :

d"'clllr~. ie) land appropriated to the dwelling-places of allY town or village:


(f) !tnd included in ;r,ny militar), cantonment:

(z) land included in an)' civil 5tation :

'~lto .. ".,.
(II) land bclonginllon the 1st February 1119J 'to the .ite of any mOIl&l-
lery. pagoda or other $acred building, I)(' of any iChool. and
continuing 10 be used (or lhe purp.>ses of such monastCfY,
~goda, buikling I)(' seOOoI.

Power liD Tile President of the Union may from time to time. by notificatioll.
u.l:td, exclude Iny otber land from the operation of this Part 01 of any seclion thereof.
otto.. I.DtI.
Powe' to 5. When the ooundarin of &n)' lands e.\Cmpl or ucluded undcr seclion 4
d.!il.e from the operation of this Part or of any 5ectioll thereof need delinition for
.,le.(I"dd the porpolics of thaI seclion. and 00 other mode or definin& them is provided
l~"d." by law. the Pre~ident of Ihe Union shall CJu~e them 10 be defined by lhe

1 S~l!laltd b, Ad II, 19'41.
lAntJ tuttI Rnvtut.
If, before they are defined. l!Iy question arisel as to whether any land
b included within them. sllth qlKstion sball be decided. by tbe rcftouc.
ollker, whmc decision. subject to appeal and rniew lUi hereinafter provided.
shall be final.
6. No right of any description shall be deemed to have been or shall be Rilhls
3Cquireu by any person over any land to which Ihis Pan applies. except the wh;clllllay
be; ~',lrcd
followillS :- o,-cr l:~,d,
(u) rights created by any grant or lease made by or on behalf of the
(b) rights acquired under sections 26 and 27 of tt,e Limitation Act;
fL') ril>h\s created or originating in any of tbe modes hereinafter io
th;,.t behalf ~pccilied;
(dl rishts legally derived from any right menlioned. in clauses (lfl. (b)
and (r) of tltis section.

pcrind regularly paid the revenue due thereon, Of held the ume under In
express ucmplion from revenue. shall be deemed 10 have, upon the expiration
7. EJ.c:.:pl as pro\'kkd in seclion 22. any puson ba\ing bn in poutuion $bit.. of
of uy cullurable land for t ....clve yean continuously, ud havillJ doting tbal Ll..tbold:r.

of Ihal p;:riod. acquired the stalUS of a ludhold;:r in respect of .uch land:

Provided that such slatus shall nOl be deemed to hlve been acquired by
uny po55C~sion "hieh terminated more than twelve yeu. prior to Ihe 1st
Fcbru~ry. IS79.1

F..rp/wlIIlivtl I._When land in the posscssion of one person comes

irnmcui:llcly into the possession of another by transfer or succenion the
po~scs5ion is decmetl to be eOlitiouOu5, and the lalter may, in ftekonillg his
Icn:th of possession, udd the possession of the former to his own.
~ .rp/amlfiun IA._Where, by reason of eirclln1stancCll Irisillb out of
the w-.ar any person h.u been c:Jmpdkd to reliJlquish ptmession of Iny cullura
ble l;tnl! at any tiDle dudng Ihe period t;lmmenclns on the: 8th day of Dec-
ember 194t OInd ending with silCh dale u m~, be prC!<Cribed b,tbe Prcsident
of Ihc Unton. by noti6e:.:ion. in tbis behalf. hut. who since the cessation of
h<>slililin ha~ reslincd p:lSkS!lion of such eultuta:le land as in the meantime
has not ~en occupi:d by any otl:er person. be sball be deemed t.o have been
in COntinuous pos5Cssion of such lind and he may add the period of relin-
quisllmenl. for the purpose (If computillg, to Ibe period prescribed in this
f..Tp/<lnQliQIl 2._When any reve:lUC Jaas bC'Cn paid in respect of Iny land
by allY person holdin;; such ];I.nd under the person in posseJsion thereof. sucb
revenue sh;tll, r,lr Ihe purposes of this seetioll, be deemed to have been paid
by the [lCr~OIl so in posRssion.

, D~tc cf . _..... mrlll of thh Ad.

o tllWflc4 ~""<1 XLI\'. 1'M6.
120 Land and Revenue.

twn~lIol<lcn' r, A landholder shall ha\e a permanent heritable and lran~felable right

';111 '. of use and occupancy in his land. suhject only-
(u) to the payment of all such re~enue. taxes and rales as may from
time to time be impcsed in resp~ct of such land under any la"
for the time being in force:
(b) to the resenation in fa\'our of GOv~rnment of all mines and
minenl prl'ducts, and of all burid treasure with all the po~u
conferred by Stellon 38A.

I...",dhold,n II. Any landholder who. except as prOl'ided In section 12. ~olunlarily
pO"':OliOll. relinquishcs the possession of any land shall ilt once (tufdt his status of a
landholder in respect of such land.
Right ,I 11. Whenever any person in possessi(\l\ of land. and claim ins thc stalus
t~ n~,t" of a landholder in reSPtct th.reof. de~ires temporarily to relinlluish the
o,o,I""d possession of the same. he may present a petition to thc revcnueofficer
to ",'onll<' requesting him to take uver s~ch land.
offictr, The revenue-officer on receipt of such petition. if it appears to him o.
such enquiry as he thinks fit to make that the pelitioner is cntilled to sucb
status. shall cause a notie~ to be published in such m~lIner as the President
of the Union may by rule prescrib~. decl..ring that he h(IS taken over the
lalld: ..lid the land shall tllefeupon be at his disposal to be let on lease or
otherwise dealt With. subject to the rishts of any third partics over the land
and \0 tbe right of Ihc p~litioller ne.~t h.:reinalt~r re~erled.
And 10 13. The petitioner mal'. at any t,ime within twelvc )'ears from the date
'""0' ..
potil:uioa on which the land has been taken over by the re'enue-officer. apply to tbe
",itl,in revenueofficer \U reinstate him in possession of the S~nle :
Y'III. 1 Pro\ided that in conlfJuting the twelve ye<lrs period during which
such application may be made. the period b:ginning frum lh~ Is! day of
January 1942 to the 31St day of December 1945 shall be disfcgarded.
On receiving such application. the revenue-officer shall. in such manner
liS may be provided by rules made under lhi~ f.et and in fUfCe fnr lhc time
being. r,ive notice of thc appJicatioll to ..ny r-crsun who may be in occupation
under him. and shall in due time proceed (0 eject him. und shall put Ihe
applicant in possession of the lund:
Provided that no person ~hall be ejee'ed under this section from any land
which, bdore recei~ing notice from the revenueoffieer of the said application.
~uell person or his predecessor in interest has in any way prepared for cultiva'
tion. unlil the person sought to be ejee~ed h~s gathered in his crop:
Provided also thai no person sh<lll be MI ejected from any hind which he

--- _ ~ -.-- --- -_ -

or his predecessor in interest has planted. drained. embanked or olherwise
Land and RelltnlUl. 121

permanenlly improvci:l, until he has been paid by the applicanl the value of
such improvements at ihe date of ejectment, such \<alue 10 be detumined, in
case the parties tliffer, by order of Ihe revenuc-officcr.

14. If any person applies for possession of land under seclion 13, Arpli,'aCi"".
t<> r~o\er
alleg:ng lhat he is the succe$OOr in inlereSt of the petitioner from whom such land r""..~i""
was laken o\er by fhe revenue-officer. lhe revenue-officer may, in his discre- by r.erllOlll
,pill'line a,
tion. reject s,,<.:h application, or proceed lhereon under S(ction 13 as if it lu<'\:ftdtng
wcre an application hy the said petitioner, and the person from whom such u. n.. rill:ht.
1>1 Ih<: poli
laud has been taken, or any ottler person, may sue to cstablish his tille to (loa,']".
such land.

IS. An) person being in poncssion of any lanl.! and asserting that he Dt~ratjo"
him~lf <l[ any othcr person through whom he claims. acquired the status of a",t "c.... d
of u<,..:in,1
a landholder in respect of such land in the manner provided by scetion 1 :"'1,~.i(loa

may apply to Ihe revenue-officer to record. in a register 10 be provided for ot land_

Ihis purpose, a declaration of such SlalUS having been so acquired. And Ihe ""lUI.
revenueofficer, if il appears 10 him, after a nOlice of such application has
beC11 published for such period and in such mannu as the President of the
Uni<>ll lIIa~ by ru~e pr~cribe, lind afler such enquiry as the revenue-officer
may Ihink lit to make. Ihal such statuS was so acquired, shall record a declara-
tion 10 thaI elrcel, and furnish Ihc applicant wilh a certilicale of thc same
ha\'inl; been recordctl.

10. If wilhin fhe years from the datc on which a declaralion has been C""cellalkln
reconleJ under seclion IS Ihe re\enue-offieer is satislicd Ihat it is erroneous, ol.""b
dccla.. I.<)IlO
he may cancel it : and t.... d.
Provided Ihat no such d~c1aralion shall be so cancelleo until a nOlice <If
the intcntion to cJllCel it has been published for such period ano in such
manner as Ihe President of the Union may from time 10 lime by rule direct.
While ailY sueh d~claralion remains on the register uncancelled, no fresh !'ruh
declaration ineonsislenl therewith shall be recorded ill such register. deda.... li......

11. Whenever a question arises in any proccc.... ing beforc allY civil Court 0.,...1;0,,' ..
as 10 whelher any pcrSl.lO acquiretl the stalus cf a Janoholtler in respect of to onttlo,ai
:~''l"i.il; .."
any land in the manlier pro\'ided by section 1, and it appears Iht a declara- orulo II><
I.... olbnd_
lion of the faCI of such status having been acquired by him has been made bolder',
under se<.:lion IS nUl less than five years before Ihe commencement of such ,Iatlllhow
proceeding anI.! is still uncancelled. the Court shall decide in accordance 10 be dull
"illl by
therewith. chill:o.... t.
Whene,'er any such question arises in any such prrn::ecding and il appears
Ihal uo such declaralion has been", made, or, if made *al it has been
and whenever any queslion arises whelher the slatus of a landholder,
ha\ing been aquired. has becn subsequenlly lost,
the Court shall reler such quution to the relenue-officer, and shall liVe
judgment ill accordance with his decision Ihereon :
LAnd Qlld Revellut.
'" Provided thai. where any parfy desires 10 appeal from the decision of
the revenue-officer 011 any question so rdead to a revenue.officer of higb~r
grade enlpowerw 10 hear such appeal by the rules for lhe time being in force,
tlte COUll shall, on such condilions as to lhe furnishing of sC'Curily or otherwise
as it Ihinks fil. defer its judgment so as to admit of such appeal being prefcrred,
and in the evenl of a decision bcing .iven in appeal (lifl'ercnl from thaI given
by lite revenue-officer (0 whom lhe question was originally referred, shall give
jul1gmenl in accordance with tlte L1ecision pronounced in appeal.

Po,,"r to ll. The President 01 the Union may from time to time make rules fOI
m.:k< ,.. le.
for I""
the disposal by way of granl or olheNisc of any lanll over which no person
has a figh1 of either uf the classes specified ill clauses (al umllc) of sC'Ction 6-
Such rules may pro'ide among lllhcr malters for lhe following:-
{u} the amount or kind of ;ntereSI to be created in such land, and the
cunditions [if any) subjec: to which such interest may b.
conferred ;
(b) the moot in which grant~ and Olher dispositions uf the land may
be made;
(f) the total or partial nemption. eilher absolutely or subject to
CQnditions, uf lhe lam] from revenue for a lelm of years ur for
any life or li~es or during th~ m;,intcnance of any institution;
(tI) the realization of any mnney I'ayabl~ in consideration 01 the grant
or other dispnsilion, or of an)' )lenalt) payable un breach of a
condition annexed to such granl or disllo~itiol\. as if it were an
arrear of revenue due in rCSPiCl of lhe land by the person
taking unller the gram ur disposition. his kgal rcprekntati\"Cs
or assigns.
Ill. The President of the Union may alsu from time tu time make
"'''Ul'li.... rules to rellulate the tempurary occupatitln of such laml as !'lst aforesaid,
of ~,"II . b~" amI may empower any revcnue-nlliccr to eject any pcrs<Jn occuPyinll. or con
tinuing to occupy. ~ueh land in cuntravention of such rules.

Allot".. "t 10. The President of lhe Union shall from time \0 time as occasion requirCi
0/ 1;r:>.II0Io: make rules for the allotmenl [rum the land referred to in kcti<Jn 18 of grazing-
,<0"",1. grounds to the inhabilants of <lny village in the neighbnurhuod \\hom be
considers to stand in need of such allotment, and for regulaling and conteollinl
the enjoyment of such grazing-grounds by persons pcnn;llcd to resort Iherelo.

AllOlm,al. 11. The Presidcnt of lhe Union shall also male rules Irom time 10 lime
In/onlY"- and for dilTerent places as uccuion rC<juires-
for the allolmenl (rom the land Hferred to in seCtion 18. for the uSC of
tribes or families practising ffllln.lt.wl-eultivatiol\. of areas suitable for such
cultivation of snJr:cicnt e),.lent arul situated in localities reaSOnably convenienl
for the purposes of lhe persons to WhOrll Ihe)' are allotted.
and for regulating and contrulling the enjoyment of land ioO allollCd b1
penons permilled 10 rcwrt tu the SIme.
Land and Revenue. 123

n. No person shall acquire, by leililb of PQsses:sion or otherwise, any !'br 10

~C1Iui' Hion
ri);hl over lands dispos.:d of or allotted under s~elion 18 .section 20. or seelion or rlght.
21 beyond lhat which is ..i\en by Ihe ruks D1ade under the said sections o,~. I,nels
respeelively. <Ii.pIlIe" of
under soc-
lic-n. 111,20
"nd 21.

ZZA. (f) Every person .....ho is a party to an alienuion of land. whethcr Oblil::lUOD
pun,3nenl or tcmporary. shall report thc samc either orally or in writing "lk""Uon
within si~IY days of ils ceeurrenec to sl:eh rcvenue-officer as the President of Qf I~nd.
Ihe Uninn may appoint in this behalf. or, failing sueh appoinlment, to Ihe
re\'enue sUIveyor or circle /11"1:)";'
(2) The officer 10 whom a report is made under sub-section (I) shall
ellter Ihe n~cessary particulars in a register in a form to be prescribed by the
Pr~sid~"1 of the Unicil and shall senti a copy of the enlry to Ihe rcvenUe-
officer apr'Qinted in Ihis behalf through the usual channels.
(3) I\ny person who witinlul good or sufficient cause fails 10 make Ihe P,o"lty lor
lel""t rel.luired by sub-seelioll (I) shall be liable at Ihe discrction of the lail"re 10
Deputy COJlllllissiOllcr 10 pay a line which may e~tend 10 lh'e times Ihe
amnunt of land-revenue payable annually in respecl of Ihe land so alienalcd.
and StICh tine lIlay be rceovcl cd as if it were an arrear (If lar:d-rnenue.



A.-Of Lalld-revenue.

U. All eullurable lantl and all land which was eullunblc on Ihe 1st Land liable
I:ebruary, 1879 '. bUI which sub~e"uenlly !J.cCOOlCS uncultulable in conse- 101a01""
(Iucnee of Ihe crection of buildings or otherwise by Ille act of man, .1Ild all """c.....eD!.
land aMessed IU land-revenue (Ill Ihe 1st February, 1879 I, shall be liable 10
be assessed 10 lilntl-rcvenue in ",anner hereinafter mentioncd.
Dut nOlhing ill lhis seclion shall apply 10'-
la) land which. on Ihe lSI Februar)'. 1879 I, belonGed lu tbe site of
any monastery. paguda or oIlier ncred building, or of: IIny
:;chool, and which continues to be used for the purposes of sllth
monastery, pasoda. building or school;
(b) land e~empt from aSl;essmenl under the e"prcss lerms of aD)'
gront made b)' or on behalf of the Governmelll ;
(,.) land in respect of which a IOlIngyo-Ia" is imposed under seclion 33 ;
(d) lalld approprialed to the dwelling-places of any town or Yillage
and c~cmptcd frolll lhe operalion of Ihe formcr part of Ihis
section br order of Ihe President of lhe Union.
.__ .-.-
124 LAnd and Revenue.

11od. at 14. Tile land-re\'enue payable under section 23 in any area shall be
uus.nlall. assessed at sucll rates. in sucll a manner and for sucll period as the President
of tile Union may. by notification, direct.

15. Subject to tile rules made under section 24 and for the time beill&
in force. and except as provided in tllat section and in Sections 28 and 42. tbe
raleS payable in respect of any land may be altered from tim~ 10 lime as tbe
President of tile Union may direct.

Ri~M t.,a
16. Any person in possession of any cullurablc land wliicli is liable 10
.<lII,mont. be assessed to landrevenue rna)' apply to Ihe revcnucofficu to make it settle-
ment with lIim of ~uch land.
If such person appears 10 bave a permanelll herilable and Iransferable
right of usc and occupancy in the land. the rcvenucoffic~r shall uller him a
setllemenl 01 Ihe nature lIereinaher described.
If such perSOn docs not app~ar 10 have such a right. it shall be in the
discretion of the revenue-officer 10 oller or rduse such sClllcmenl.

N"Io,,~01 17. The settlemenl olTered 10 the apllliCiint may he cilher-

(II) a settlemenl of a single annual sum payable in r<;spcct of the
wholc land. or
(b) a settlement of certain annual rates per acre or other superlicial
measure of land.
In either case thc settlement may Ilrtlvidc tllat. for any ialditional land
situate witbin certain locallimiu which the applicant may eultivale (not bcin,
land acquired by him by transfer or succession). he sha.ll not be required to
pay during the conlinuance 01 such selllement any rcvenue whate,'er or any
revenue in ucess of rates li~ed thereby lor such additional land.
The Presidcnlof the Union shall by rules delermine lhe casu in whicb
each of the said descriptions of settlement shall be offercd. and the general
principles on which the amount or rate of the revenue payable thereunder
shall ~ fi~ed.
Subject to such rules. the nature and nipulalions of thc settlement to b6
offered in each case shall be in thc di,,;cretiun 01 the revenue-officer.

Ri&hl. eo",_ 11. When a settlement of any land oITered under sections 26 and 27 has
lu..d b)'
.. HI""'~81. ~en accepted. neilher the perSOn on whose application such se-tllement has
~en made. nor any person succeeding him in possession or the land by
transfer or succession. nor any person holding under him or under a perSOIl
so succeeding him. shall. during the ternl of such settlement, bc held liable to
pay any revenue in respecl of such land beyond that li~ed by tile StulemenL
But nO person shall be deemed to have acquired any riiht to or O"cr
an)' land. as altainSl any other person claiming rights 10 or o\'er the lame
land. merely on the ground that :1 settlement of such l~nd h~1 bc-tn made 00
his applicalion. or on the application or some person through whom be
(And ond ReVillUt.
19. The seulement shall be made for lucb lerm as the Presidenl of the Ten" 01
Union may flOm time to time by rule direci. ,<itletn..,t.
The sculenlent of any land Ihall terminate at the close of any year of
assessment prescribed under section 41 if the person in polleslion of luch
land. and entitled under section 28 10 the benefit of such settlement. nol less
than Ihrcc monthS before tltc close of Such year. presents 10 the revenue-
officer a nOlice in writing declaring thai he desires (0 re!cind the settlement.
and at lite same lime pays to him all revenue payable in respect of Ille taid
land to the close of such year.
If any such person omits 10 give the notice and make the payment
required by this section. he Shall continue liable for the revenue payable (rom
time to time ul.der the selliemenl, although he may have relinquished posses,
sion of the land.

30. If lhe term fur which a settlement of any land hDS been maile C,.lIi"".".-~
of "xri,ed
ebpses before a new settlement thereof is made. any person who was entitled o<ille,nel'!.
to Ihe benefit of the expired settlement at the time of its e~piration llnd "nW ...,,
continues in possession of such land. and .:lny penon holding under him or .elll. "",nl 10
claiming thruugh him without an interruption of po'session. shall be entitled
to Ihe bend,!. anti be bound by the slipulalions. of the expired settlement
until a new !lelllcment of such larK! is made:
Pr,ll'itlcd Ih~t Ih.: s~id stipulations sh311 cease to be in force at the close
of any year of ~s.sessmcnt ns aforesaid if tlte person in possession. not less
Ihan Ihrce months before the close of suc;. year. presents to the rnenue-offieer
a nUlice in writing requiring thaI they should so cease.

B._Of the five per ..ent. cess.

31-32. , ,
C._Of/hi TQUIIC)'OtO.l.

33. The "resident of the Union may direct that. in lieu of the revenue T.... (,..~.I
assessable On any land under IOlIn,eyll-cultivation. there shall be collected an
annual ta~. either on each male person who has completed his age of eighteen
years. or on each. family of persons. taking part in the cultivation ofslICh land
at any time during th.e year of assessment as fixed under uction 41.
The rates of such ta~ may be fixed from lime to time by the President
allhc Union. but shall not exceed the following. that is to say:....,..
on each male cultivator. twO rupees;
On ~ch family of cultivntors. IWO rupees.
I J.l-36.
126 LDnd lind Rt~l!nul'~

E.-Of Personal Liability for ctrluin Rtl1f!nut and Taxtt.

PflIOl,~1 37. Th~ amount payable on account of rc~cnue [. -1' on any

!~'tll~" r...
..n..... ao<m,.,.
laud for Iny year of assessment shall be due jointly and severally from aU
person! who have been in possession of such land III any lime during such
yc~r, and all persons who have held under them as lcnanlS. mortgagees or
conditional vendees.

liability r,,,
1:1I f..ml_
31. When a lax per family of cultivators of nllY lan<J is imposed, tbe
amount due for any year of assessment from each family shall be due jointly
Ii . and severally from all maleS of such lamil)' who at any lime during sucll year,
being then abov~ the age Ilf dghlccn }"curs, look an)' pan ill the cuhiVatiOll of
such land.
F._O/lile f.~"lrrK:liOll 01 Minerals <1m} Lkem"es 10 roJltt' Edible Birds' ne",.
ErtrllCtlOIl of 38". (I) In Ihe ca'C of :lay laad wherdalhe right to miacral~ is rc~e"ed
mlnonl. aDd
I...,. of lOyal- 10 or otherwise be'ong~ 10 Gov.'rnment. the Governmenl ~h1llhave all powell
!lot lIlore<lll. nece~~ary for the proper eajoymcnl of its ri&hl theretC'. mad may di~pose of
any such light and powers to an)' persons in ~Ilch mUllner as to it may seemJlt.
1I (1) Whenever the rights of any owncr or occupier of any Ilind all
infringed by the occupation or disturbance o( the ~urfaee o( the s:lid land,
eitllCr by Ihe Govemmclll in the exercisc of Ihe rights and powers rderr~-d to
iq subsection (I). or by any person 10 wl")1n lhe Gm"Cfament may h:\Ve
disposed of slich rights and [l(1,,"ers in rcgard 10 the s:lid land, Ihe Government
shall pay. or cause to be paid. 10 such owner 01 occupier compensation for
the infringement.
The compensation shall be determined, as nearly as maj' be, in
accordance with the proYision~ of the Land Acquisition ACI.
(1) The t'resident of the Union may from time to time make ru1c_
(II) lor re:;ulaling or prOhibiting the mining. quarrying or di!ging for
or the excaYating or collfcting ()f minerals on land wherein tho
right to mineral.~ is resened to or otherwise belongs 10 Govern'
(b) for the disposal by way of lease, licence or otherwise of such right
of the Government. and fixing the conditions subject to which
and thc mode in which such dispositions rna)" be made;
(c) for the leYy and coll(ction of royalties and fees in res~et of
mineralii. mined,ll.luarried. excavated or colleclcd on any such
lar.d ; and
I(cf) for prohibiting or regulating and controlling the possessioll,
p\ll"chasc. salc. Uansport and export of mit.clIls. (or Ihc issue of
Iicencu in furtherancc 01 such regulation and COntra!. and (or
the levy and collection of (ees in fupect of sech licences.

... I

DeletcdbJA<I'\;t, 1047.
umd and Rf!lItnlu.

40. The Presidtnt of the Union may from time to time make rulet- Pow"10
,,,a1<e ru....
(II) for granting licences to coilecl. or 'farms of the right of collecting. r<tallllwil
edible birds' nests upon land over which no person has a risht ~S'llbi 4:
of either of the dasses specified in clauses (0) and (c) of section 6; ~"'~ r
(b) for fixing the amount of fees to be charged in respect of such
licences or farms.


41. The year of assessment of any revenue. rate. tax or fee Ievi~ble
under this Pari shall commence on such day of the calendar year as the
President of the Union may fr01l1 time to time by rule preStribe.

4Z. Notwithstanding anything contained in this Part. no enhancement When j,-.

made in any such re~enuc. ral~. llU or fcc sh311 take eflett until the commence "'""ue"j
roln" k<l.
ment of the )'carof aS5Cssm~nt following thn in the course of which it is made. efle.:t



43. Every sum ruyabl~ under this Act on account of any revenue, tu, Ile"('Il~e.
de., whl:n
rate, fee. (duty. comfl'Osition. com\>('nsatlon or cnsts) 1 shall fall due on such d.e, where
dal~. and shall be payable at such place and to such person, IS the President and '"whom
of the Union may from lime to time by rule direct.

44. When any such sum has fallen due, and a writlen notice of demand ""'re:r"
and ~,. .
for it has bun served on any One oi the persons liable for ii, or publishell in fal:lter H

~uch Illan~r as the: President of the Union may from time 10 time by rule de~nf.d.
dircct, an;! thirty days have elapsed fr0!\l the snvice or pubJicalion of such
notice without such sum having been paid, svch sum shall be deemed to be
an arrear: and every person liable for it shall be deemed to be a defauller.
45. An arrear may be realized as if it were the amount of a decree for P,,,,,u4ll1r
mOney passed against the defaulter in favour of any revenue-o!f.cer whom the aplnu de- .
faulltl'l for
President of the Un;on may from time to time appoint in Ihis behalf by name ,eM,eryof
or as hohling any office.
Proceedin::s with a view to the realization of such arrean may be
in~tituteJ by such oll:cer before any other revenue-officet wnom the President
or the Union lllay from time to time appoint by name or as holding any office ;
and. Cllcepl in so far as the President of the Union may otherwise by llde
direct. such other officer may exercise all the powers confuted on. and ahalI
COnform to all rules of procedure prescribed for, a Coun exeeutilll a decrw
by the Code of Civil Procedure: .
118 Lnnrf anrf Rl'V,nllt.

Provided that-
exce~t when c.'ccution is applieu for against a udauller who has
absconded. or who is reaso:lably believed to be aboUllo abscond,
the offiC'er bdore whom proceedings are instituted under this seetion
shall. before issuing any process of encution again~t a defaulter.
cause a notice to be seued on him in the manner prescribed for
the service of summons on defendants in civil suits. requiring
him either to pay the amount of the anear or to appear on a
day fixed in ihe notice and sllow caust why suell amount should
not be realizeu f10m him.
If on the day so lixed such amount has not becn paid and lhe defaulter
doe~ nOt appear. or appearing fails to show cause as aforesaid. the Silid office!
may order the precess to i~sue forthwith.
46. InSle:lu of, or in :lddition to. Ih~ proceeding~ which m:lY be instituted
under section 45. a revenue-officer empow,re:J in this behalf by the President
of the Union nlay. when the arrear is I'lle of land-revenue [. J'.
proceed against the land on which such arrear has actrued as next hereinafter
WI,e.e U'ere 41. If such officer finds on enquiry that thcre c~isls any permanent
"CU11,",i, heritable and transferable right of u.'': and occupancy in the lamt. he Olay sell
"to:r :",,1 by public auction such right in the whole of the land. or in ~uch portion there
l"",r....hle nf a~ he Olay dcem sulticicnt. for the rcalization nf the arrear.
'i~hl i" , "II
l.on~ The proccet.ls of such sale ~hall be applied in lhe firsl place in liquidation
of the arrear. and, in the evcnt of Ihcre being any surplus remaining. the
revenuc-officer Shall, if he is satisfied as 10 the right of any pcrson claiming
such surplus, pay the amount thereof to such person, and if he is not so
salislied. shall hold t~e amount in deposit for Ihe pct10n who rna)' ultimately
succeed in due course of law in establishing his title thereto.
Tilk C""IN_ 48. Thc purchaser at a sale held under section 47 ~hall be deemed to
red h'-I'"'- have :lcquired the right offcred for sale, frce from all encumbrances created
ch"""l l'Ilc over it and from all subordinate interests derived from it, except such as may
HOI' ~7_ be e.xprcssly rescrl'cd by the revenue-officer at the tin;e of sale.
Pf~.di~. 49. If the re'lenucull'cer proceeding against the lanl.! Hnds un enquiry
'('1;"'1 II'" that no permanent heritable anI.! transferable right of use and lccupancye,istl
It,,d wi"".
M1""""- Iherein. he may. by proclamation published on the land in such manner as the
u..,ll",dl- President of the Union from lime to time by rll~e directs. declare thai he hIS
'ble "lid
l,",,"cr"l~e taken possession of such land on behalf of thc Governmcnt. and may
right .,iol,. summarily cjeet any person found in occupation Ihereof.
Effecl' I 50, When a proclamation is publ1shed under Eection 49 in respect of any
1""'><' 11I1l:ol;~n
land over which any private rights of any destription exist. such land shall be
undo'r oecli'm deemed 10 have been, from the date of ~uch plcx:lamation. vested in tile
". Go'/crnment free from all such rights as have not been expressly reser'ied by
the terms of such proclamation. '
I Dde'.d l>r Act 'It, 1~1.
51. All costs of any proceediq under this Ace fOr the recovery of aD ee.tsd ,..
urear lilly be recoycrtd as if the)' forMed put of s\lCh arrur. ct<:1liacs ....

51:. If a rcvcnuc-olf.ca: bas uuon to belicyc that a rC\'enu~er f'r~

sllbordin3tc 10 him who has colkcted aD)' IUIlI due under this Act hu ~~~I
ab~conded or is about to ab!cond wi, bout account]n, for Juth ~um. he rna)' ,"eII_
issue ::l w::lrranl rOf the apprehension of such subordinate offiCer and proceed ollicen.
Ia:ainst him or cause proteedings 10 be instituted alainst him lU if ht were a
ddaullcf in the amount so collected.

53. All)' person who has become liable for any amount as Jurely for a Pr~",.
defaulter or rcvenut-olliccr may be proceeded Isainst as if he himself were a 'Jl,lnIt
defaulter in such amount.

100501 de-
l&l>ltcrs .,4


S:t. A revtllue-oftker m",y. by a notice in writinl duly SCf\'cd in accord.

lIKe with rules to be made und~r this Act. rcquin: any penon liahle for tbe
renDue of any I:lnd. or entitled to hold such land free of re\'enue. to ereel
buumlal)marks sufficient for delinin; tile limits of such land. or to repair
afty s..eh boundar)-m3rks already existing: and, if luch persall bib to comply
....ilh hi~ r.:qui~ilion within a period to be lpecilied in the nOlice. may elUlC
the work to be dOM and recover the COllt thereof 3$ if it were an arrClr of
revenue due in respect of lhe land.

54.0\, (I) A revenuc-officer may summon any person whose attendance he "-.r to
consider.' necessary for the purposc of any bu,inC!s before him as a revenue ....itn."'..,
ollir. Soch SunlmOJlI ,hall be issued and urved in accordance with the ~l .
provisions of the Code of Civil Proadure regarding lhe ",rvice of lummoJ\leS.
(1) Enry penon so summoned sJu.1l be bound to appear al tbe time
lIld pbc;e mentioned in lh~ summons in person or. if the summons so allows.
by his reeo&flileU a&tnt or kpl pcaclit;on~r.

s.tB. EYl:ry penon aHending in obedience to a 5UmmoDS issued by \Io~ot ..._.

rovenue-officer and every applieant.Of otber person IflPCIrinl before a
rcvenue-offieer shall be boulld to state the truth upoca aay manu respe:cci.g
....hich he is e:<amined or makes s.Latement5. lid to produce luth documents
and olher thinls rclatinato any such matter u the re\'ellue-ofku may

ss, Appeab lhall lie from orden and decisions aiven undu any Al'pWI.
provision of this "Act in such cases. to such officers and subject to luch
limitations as to time and luch other conditionl as the President of tbe UnioQ
Illay from time 10 time by rule ddcrmillc ;

1)0 Land and Revenue.

Provided thai decisions by an officer d a grade lower than that of a

Commissioner of a division in or on the {ollowina maUeTS. claims and
questions shall not be IIna! (namel)') :-
(0) matters disposed 01 by revenue-officeTS under scclion S. and
S:tions 12 to17. inclusive. (Jleep! orders as 10 tbe value of
improvements :
(b) claims to oetupyor resort to lands under nelions 19, 20 and 21.
and disputes as to the use or Clljoymcnt of such lands bctwetll
persons permitted 10 occupy or resort to the ~ame :
(r) questions as 10 whether any land or :lny person is liable to \It
Isscs:>ed \0 lIny fellcnuc, tax or rate;
(d) questions as to the mode or principle of assessment of aoy
revenue. lax or ralc, or as to the amounlllssessc:d ;
(t) questions as to lhe right to a settlement of land-revenue, or tbe
nature or term of lhe settlement to be offered:
U> questions as to the v~lidity or eRect of any settlement, or as to
whether the conditions of any settlement arc still in force:
te) questions as to the liability of any person under sectionS 37 and
(h) questions as to whether any !Cvcnuc, lax or rate is in alIear ;
(,) queuions :15 to the I~galily of any process issued under scetioll 45 ;
V1 questions as to the validity of a s:lle under scction 47. or .11 to the
effect of a proclamation under section 49 :
Provided also that in all cases the Financial Commissioner shall have
power to call for and r.:view lhe procccdin&~. if he thinks lit to do so, DJld
pass such order thereon consistent with the provisions of this Act as he thinks
ll" lo Inri.. ~.. E~ce~t. as hereinbdore npressly provided. no civil Court shal
dldl,m ,~
cMICourt. uerClSC JllflSdlC\(on uto any of the following mailers (namely) :_
(II) matters, claims and qucstions mentioned in the first provilO to
section 55 :
(b) claims to any office connected with the revenue administration. ~
to any cmolument appcrtaininll to luch office. or in respect cl
any injury CIUSed by cxc~usion. suspcnsion or remoll!
(e) claims to have allotments Il}"de under $Cc:ion 20 or section 21 ud
objections to the making of .uch allotments ;
(d) claims to a reminion or refund orany revcnue. ta;o;.rate. fce,dlllJ
or composition payable or paid under this Act ;
(r) questions as to the rilht 10. or amount of, any compcnsadon ,.
improvements awardable under seclion 13.
Atklilion:11 57. The President of Ihe Union may invest any rennilC"Otlll;er by I'-
P..... ~.I
whiell ma,or as holdlng any office wilh any of til<: follow;lI! powers. In IIddilioli 10 PI

~ co'""'nd powers dircelly conferred on revenue-otlicers by this Act. to be exerci~d .,
"" ""en.e
him ill any pari of Lowcr Burma or in any elm of C:lSCI ill any aoch pan ..
(II) power 10 enler upon any lind Ind to sUl'Vey. demucate or make a
DlilP of the 5ame ;
(bJ power 10 cut Ind Ihresh tbe crop on IllY bod IJId weigh !be Itlill
wilh a view 10 ellimltinl tbe capabilities of tbe toil ;
tel any power e!\erciscd by I civil Court ill the trial of luiu :
(d) power to delegate the eJlucise of any power. or tbe pcrfonnlQCe
of any dUly. to I subordinate re\'Cllue-officer ;
(rJ power 10 review any decision or order liven by I revenue-otficer
which is not open to appeal. or from which. if open to appeal.
110 appeal hllli been preferred;
(JJ power to call for rhe proceedin,gl of any subordinate revenue-
officer and review /Iny order or decision ,given therein which is
not open to appell. or frOm which. if open to Ippeal. 00 appeal
has been preferred.

51. In addition' to the other matters for which the President ot the AddltiOllal
Union is empowered 10 make rules by this Act. he may (rom time rO lluh pow"'. to
time m/lke rules-
(u) fur the assessment and colleclion of all revenue and of every till
rate. fee. duty and composilion leviable under this Act;
I {I",) to regulate claims to remission of any revenue paid or payable
untler this Acr. and such rules may provide that when any (alse
or rri\olous upplic:uion for remission of any such revenue is
mudc a surcharce -nOt exceedinl Bfly P" ("l"lIrum of the reveoue
payable m::Jy be imposed by way of penally. and that such
surcharge may be realized u if it were an antar ot land
re\'ellue ;
(b) to determine the person by whom. and the time. place Ind manoer
It or in which. anythinl to be done under tbis Act. and for
which no express provision is IJUde in tbese respecLS. sball be
done; and ~ener3Uy 10 rc,gwOIte tbe procedure of revenue:-
olJkel5 ill all CllliC:5 ;
(r) to provide for the invC:5ti,ation by tbe hicner revenue-olficen of
cbuaes of misconduct prdured acaiMt re'enue-otlicers or lower
("I to regulate the in all proceedings before revenue-oflk:ers. Ind
to provide for their reali~tion as ir tlley were arrears or laD<!
(IJ ItS to making advances of money to Igriculturistl for the purcllase
of seed and cOlule. for the connruction, maintenance and repair
of dwelling-houses and other buildings. and for other luch
purposes nol comina within tbe seoile of Ibe Land Improvement
Loans Act ;

Jnll11cd by ~ XII, 194$.

lAnd lmd RnetUlt.

(J) for lhe recovery of advances made uDder clause (f) of this sectiOll
from the pcrSOll' to wbom they were lIl.Ide or their lepl
rep(e$Cplitivel ; lnd
(It) centrally. to Clrry out the pro.,.iliotlS of tbi. Act.
~.,lor S,. The President of the Union may, iD makinJ any rule unuer Ihis Act.
b.eadl gt atlacb 10 the breach of ii, in addition 10 Illy olher coDSequcnccs that would
elllue (rom l\lCh breach. a punishment, on conviction before a MaJisuate. IlOI
.exceedinl one month's imprisonment, or IWO hundred rupeel fine. or bolh.

1'ro<ltlca. 6t. (1) The power to make any rules under this ACI is subject 10 lbe
..-ilb'.'fed condition of the rulu being made after previous publication
to ,.1"
,n lllls (11 All rulu milk under thili Act shall be published in Ihe Gazelle and
",. shall thereupoll ha.,.e effect as if entled in Ihil Act.
I , , , ,




I. Exlent.
2. ,
). De6nitioDII.


4. Claues. local jurisdiction and power. of revCDue~flicers.

S. Powers of revcnuc-oflk:ers.

Adminll/rQlh', COlllrol.

6. Superintendence and control of re\enue~mcers.

7. Power to disuibute business Ind withdrlW IDd Ulns!er Clles.
Upper Burnt/2 Land IJIld Revenw.

S. Appel-Is.
9. Limitation of appeals.
10. Review.
11. Power to call for and revise proceedinp of revenue-officer..

12. Rules. as to procedure.

14. Power of revenue-officer 10 summon personl
IS. Mode of service of summons.
16. Mode of service of nOlice or order.
17. Mode of making proclamation.



Slole Lond.

23. Definition of .. State land ".

24. Cognizance of claims to Slate land.
25. Incidents of the tenure of State land.
26. Grant and temporary occupation of waste-land, and allotment of
such land for yuing ,,"ounds.


27. Liability 10 payment of landrevenue.

28. Joint liability for lanu-revenue.
28A. Enhancement when to take effecl.

29. Preparation and maintenance of rec:ord-of-rigbts.

30. Dctermin:lIion of disputes lIrising out of preparation anmaintenance
of record-of.rights.

Mlnrru!s Qnd Eorlh-oil.

31. MifteS. minerals, coal and eartb-oil.



31. Definitions of" revenue" Ind moveable property",
lB. Time and mode of payment of revenue.
39. Security for payment of revenue.
40. Cenilicale as to ancar, lind effect thereof
41. Process for recovery of arrtal.
42. Effect of salc on incumbrances.
43. Remedy to penon denyin&: that arrear is due.
44. Rulea for the purposes of this Chapter.
oIS. Disposal of proceeds of nics.
46. Prohibition of TCluue-olliccu bidding at HieS for recovery or
47. Reco~'cry under tbis Rcgulllion of other demands than revenue.



49A. Power 10 cnlcr. fur PUlposeS o( assessmcm, upon l~n'" and do certain
IIcts t!lcreon.
SO. General power of Financial CommiSSioner to make ruks.
SI. Provisions with rcsp1 10 rulu unller thi~ RcgU)lltinn.
5). ~Cll,lhOn of jl,lrililiiction of civil Courts in mutto:rs wilhill the
jurildktioll of revenue-olT",ceu..


(REGULATION 1lJ. 1&811.J (13th July, 18811.)



1. Tbil Regulation utends to Upper Burma onl)' excluding tbe
Tha)'ctmyo DiliUict.~ "
Uppttll",ma UmJ 01WI R'''uwl. Ij$

3. 10 this Rqulltio.o, ullkss there il 10)'thiftJ repuJnant in the lubject oa..iI......

or conte1t.-
(I) the uprusion "minerals n includes amber;
(l) .. (09\'n .. means an area decwed by llotifcltion of tbe President
of (he ~nion to be a tOWII for the purposes of thil Re.ulatioll
or conslltutcd I municipality or town for the purpose. of the
Municipal Act or the Towns Act;
(3) .. villall~ " means an area appropriated to dwelling places not
included in the limits of a town;
(4) .. village-Iract .. nleans a local area under the jurildiction of I
village headman. including a villale or group ol villiles and
allj~eent bnd ;
(S) .. village headman" means I perlOn appointed to be the headman
o( I villlgetract under lection S of the Village Act ; and
(6) .. headman" includes botb a "il1a~ headman ud I ward beadman
Ippointed under iCctioo 5 of tbe Towns AcL



CI/UHI. Local }llri$dieti(Jil IlIId PoWtrs.

4, (I) There shall be tbe (ollo.....ing classes of revenue-{lfficers, namely :_ Catl...,
lCQI lu,i
(II) the Financial Conlmissioner, didwn and
(hI the Commissioner. POWCfI of

(c) Ihe Collector,

(d) Ihe Assistlnl Collector.
(2) The President of Ihe Union may Ippoint any penon to uereise. in
all)' area, all or an)' of the po... e~ of In)' elag of revtllue-{lfficer under Ihis
Relu!auon. or any ruk made thereunder.

5, EJ,;cept wMre the c1us of the re"ellue-olficer b)' Wholll Iny function '-e:'801'
i5 10 be discharged is specirled in tbis Relulation. the President of tbe Uaioa.
by norification in tile GaUlle or b)' the ruks which be is empowered by IhiJ
RCJulation to make. or the Financial CommissiOIlet by tbe rules whicb be is
10 empowered to make. ml)' determine the functiolls to be discharged under
Ihis Regulation and the rules thereunder b)' 11I,)' clan of rCVcDue-of6cerl.

Ad",ill;SlrQlivt COntrol.

6. (I) Tnt: general superintcndence and control over a\l other re"tnue SarmD_
officers Shall be vested in. and all such olftcersshmll. subject to the control of =;.:0::
the President of the Union, be subordinate to the FiDaDCill1 Commilsioner. ~
136 Upptr BUmlQ UwJ lind Jtt~tll/lt.

(2) Subject as .Foresaid to the control of the President of lhe Union

lod to tile general supcrinlcndclII:c aDd oontrolof the Financial Commission~r,
a Commissioner shaD control aU olher lncnue-officers in his division.
(3) Subject as aforesaid and to the control of the Commissioner. I
Collector shall control a\l other revenue-officers in his dimic\.
P9wer 10 7, (1) The Financial Commissioner or a Commissioner or Collector may
:~~leand by written order distribute. in luch manner as he think. 61. among the

wIlbdfaw IcycnUCo(ImCCU UlIder his control. any bllliiness oognilllblc' by any of tbose
and lnalIor officus.
(2) The Financial Commiuioncr or a Commissioner or Collector may
withdraw any case pending before uy rcvcnuc-ollicer under his control. and
either dispose of it himself or by writleD order refer it for disponi to aDY'
other revenue-ol!icer Utlder his control.
(J) An order under subsection (1) or sub:seclion (Z) shall nol empower
any ollicer to nereise any powers or deal with any bll$incss which he would
!lOt be competent to c>:crcisc or deal with within the local limits of his own
ApPtDl. Rcl'icM' ilnd RCI'I$/on.
Appeab. I. Aa Dppeal sball lie from an original or appellate order of a revenve
ollicer as follows. namely :--
(il) \0 the Collector when th' order is made by an Assistant Collector;
(b) to the CODlInissioner when the order is ulade by a Colle<:tor :
(c) to the Finaneial CODllllissioner when the order il made by I
Commissioner :
Provided that-
(i) when an ori;inal order is CODftrmed on llrst Appeal. a further
appeal Ihall Dot lie ;
(iil wheD any auth order il modifted or reversed on appeal by tlte
Collcetor. t~e order made by the Commissioner on further appeaL
if aDY. to him shall be linal.
t. The period of limitation for an appeal under the last foregoilli sectioo
shall run from the Ilale of the makiog of the order appealed from and shall be
as follows. that is to lay :-
(<I) wben the appc:allie1to the Collector-thiny days:
(b) when the appeal lin to Ihe Commiuioner-sixty dayl;
(e) when the ap~l lielto the Finaneill Commissioner-oilcry day$.

Rctiew. I'. (I) A rcveJIllCoffitcr may. either of hil own motion oron the applica-
lion of any party interested. review, and on 10 reviewing modify. reverst or
confirm. any orlkr made by himself or by any of his predeceuou in office:
PlOlided u followl:-
(il) when a CommiujonCf or Collector thinh it nocCUlly to review lUlY
order wbieh he h.. IIOt himalf made. and wben a WiCllue-officet

of a claSi below Ihatof Colleetor propo5Q 10 re"ie.... any order.

whether made by himself or by any of his predecessors in olficc,
he shall firsl obtain the sancHon of the re\"enueolficer to who5c
con\roille is immediately subject:
(b) an appliCation for review of an order shall nOt be enlertained unless
it is mal.le wilhin ninety days from the making of Ihe order. or
Ul1le5S the OIpplicanl "tislies the revenue-officer Ihal he had
sufficicnt cause for not making the application wilhin Ihat
per od :
{d an ordcr shall nOt be modifiell or reyerscd unless rcasonable notice
has been l;iven 10 the parlies affected lhereby to appear and be
heard in Supporl of Ihe order:
(dl an order IIsains! ....hich an appeal has been preferred shall 001 be
(ll For lhe purposes of Ihis seclion lhe Colke1Of shall be deemed 10 be
IN: SIlCC1:ssor ;11 office of ally re\'enue-officer of a lower class who has letl the
disuict or has ceased 10 uercisc po,""ers :u a rcvenue-ollicer. ud to whom
there is no successor in office.
(1) An appeal shOiIl not lie from an order rcfu5ing 10 review or
ccn6rming on re\'iew a previous order.

11. (I) The Financial Commissioner mOlY al any linle call for the Power 10
record of :lny Case pending before. or disposed of hy. any revenue-o ffi cer '.... 11'" and
~uborJin:l(c 10 him. "~",Ill' aI
(J) A Commissioner or COlieClor nlay call for llle record of llny case office...
pendinG before. or disposed of by. any revenueoff.eer under hiscomrOI.
(1) If in any case in which a Conuuiss;oner or Collcctor has ealled for a
rccord he is of opinion that the proceellinp: I:lken or order made should be
modiliell or rc\crscd. he sllall report the case wilh his opinion thereon for Ihe
onk'fS of llle Fin;zncial Commissioner"
(4) Tile Fin:r.ncial Commiuioau nay. in any case called for by bimseU
ulldn ub.sc:elion (I) or ft'portcd to him under lub-seclion {JJ. IIl4ite iucb
order ;l5 Ite thinks lit : .
Provided that he shall nOI under this section nlale an order revenine
or modifyine allY proceedin!: or order of a liubordillale re\-ellue-olficcr ~nd
:drecung any qucstion of right bct,.,CCll priv~te JlCfsons without li"inl those
PCfWru; an opportullity of bein!, heard.


u. (I) The Prcsidenl of lhe Union may make rules consistenl with this lIul"" _to
I"""".." durc.
Regulation for regula ling the procedure or revenueofficers under Ihis
Re&ulation "nd may by slIch rules confer upon any !Cvenue-officer any (lOwer
c~erciscd by 1I civil Courl in Ihe lrial of suits.
IZj The rulei may provide. amonA; other mauer,. for the mode of
enforcing ordeTll of ejectmenl from. and delivery of posscuion of. immoveable
III UpPt' Bu,,"t' umd Qrrd RtVtnilt.

propt;rty, and rules providin& for those malleu may confer on a revenuc-ollit
all or any of the powers in rClard 10 contempts. rcaista1lCe and the like whitll
any civil Coun other than the Hieb Coun JIIay uucille ill thl: e.\ccution of I.
det;ree whereby it has adjud,CII e;ecllntDI from. or delivery of poHc:uion of,
luth propeny.
(J) Subjoel;:t to the ruks under this scaiaR. a [C\'tllue-off.cer may refer ally
cue ',bieb lie is tmpo1llcleO to dispose of under Ihis Rcgul'llion to another
revenue-offiocr for iovutiptioa anti reporl. and IIlay decide the Caie upon Il:c

14. (1) A rcvcnuc-officer may Illmmon any person who5e attendance he

olIK".-r to
considers ncuar)' for the purpose of any business before him as a revenue-
urn,,,,,,, alEcer.
PC"""'" (2) A person so summoned shall be bound to appear Dllhe time and place
mentioned in the summoRS in person or. if Ihe summon. $0 allows. by his
recogni1.ed agent or a legal practitioner.
(J) The person attending in obedience to the summons shall be bound to'
state the truth Upl,ln an~ nlalter respecting which he is e.,anlined or makes
statenlents, and to plOduee 5I.lCh documents and other thin~s relatinl: 10 any sucb
maner as the revenue-officer may require.

15. (I) A summons iuued by a rn'enue-officer shall, if practicable. be

served (lI) personally 01 thc peuon to whom it is addreued. 01 failing him 0-
{b} his reCOf,llizrd aEent, or (e) an adult male Olclllbcr of his family usually
residing with him. or (d) the headman of the: village: in which be: ~$jllcs.
(2) If scl'iice l;'oUInot be 10 made. or if acec,ptancc of service 10 made: il
refused, the summons Dlay be served by polling a copy thereof at the ulual (It
lut kl101ll"1I place of resOde:noc 0( tnc pellOlI \0 whom it is IlldKwd. or. if that
per50ll doc:s !lOt reside in the district ill which the revenue-officer is employed
and the ease to whieh the SUll'lnlOllS rclatel hill referellCC 10 land in lhat distriCt.
then by po:sting a (:OI)y 01' the lummonl on lOme COll!lpic:uoul place 011 or neat
the land.
(1) If the summons relates 10 a case in which persolll havin& the I.Imc
interest are: 10 nunlctOusthat persoll;llsclvi on aU of them is !lOt reasonably
practicable. it may, if the revenue-officer so direeu. be IlCrveu by delivery of a
copy thereof to lueh of thOle pt:rlOnl the revenue-offieu nominatCi in tbis
behalf and by proclamation of the OOntentl thereof for the information of tbe
other persons intereSled.
(4) A summons may, if the revenuc:-offieer 10 t1ircet" be scnetl on the
pelson name:d therein, either in addition to. or in sUbstilu~iol\ for. any other mode
of service. b) forwllrdillg the SUllirnon$ by post in a prepa,d leUer atidrelSed to tM
person al his usual or lut known place of residence alld re,iuered under ChaptOf
VI o( the Burma Post Office Act. . " .
($) When a sun,monl is so forwarded in a prep~lld leiter and 1\ II.Proved
that tbe IcttCf Wal properly addressed ,lid duly pos\Cd and re"steud.
the te\f:'lue-offiUr may presume that the Summons "'u served at the time "'ben
tbe leiter 1\'Quld be delivered in the Ofdin.lry eoune of post.

16. A notice or OI"der issued by a re"enue-ofl'ierr lor ""ice OD IDy person

sllall be ser\ed in Ille. lnaJlnce provided in the Ian (oregoin, seclion for lIle
service of a summons.

17. When a proclamation is issued by a revenlle-officer it slIllll be made Mode or

m:ilinf rro-
by such metho;! as the revenue-officer may decide to be Ille customary da",alioa.
method and. if Ihe fcoclalllatioQ relates 10 land. it ~hall be further made by
the pOSling of a COpy thereof on $Oine con,piclloU~ place on or ncar the land.


Slutt Lsrul.

23.. State land" in the following seclions of this Regulalioll means Do:bitiorl 01
land belonging 10 or at the disposal of the Government. and includes- .. Slate
land ".
(II) land formerly termed royal lllnd :
(b) land held On conditioll of rendering public ~tviCe or as an
appanaj;c to or emolument of a public office ;
'J islands and alluvial formations in riven;
(d) wllbte-Iand and land included within re$Ctved forests: and
(to) land which has been uDder culliution bUI has been abandoned
and to the ownership of which no claim is preferred wilbin
two }'<'.IfS from the 13tb July. 188!P
:.4. (/) Any land which before the 13th July, 1889. 2 has been 01"
thereafrer may be dedared by the Collector to be Stale land shall be dccmcd
10 be such land unlil tbe COnllal)' is proved..
(1) A cbim 10 the owlJCrship or possessio. of any land with 1espr:C1 to
..hich ~uch a declaration has been or may b~ so made, 01" to hold IlICh l;and
free of Ia.nd-re\'enuc or at a favollt3.ble rate of Iand-reveollC. 01" to establish
any lien upon, or othel interest in. suc::h land 01 the lenb. profits or produce
thereof, 'hOiIl be cosoizable by the Collector Only, and tbe order which lbe
Collector may make on lhe claim shall, subject to tbe provisiolU of Chaprer
II with respect 10 appeal. rel'iew and revision. be filla.l.
lJ) The period of limilation for a claim Ulldtl the lut predinB lub-
section shall be one year from the dare of t~e declaration nlade by the
, o.,... lcd by Ad vn, 190.
r Da'c '" o:mlJlC.......1 ,( till. NCl:"latica
(4) A dcclantion made by Ihe Collector under sub-Rction (II may be:
withdrawn by him at any time before the pusin, of an order on any elailll
preferred under sub-section (2) to the ownenhip or possession of Ihe land to
which lhe declaration relates: and a declaration so withdrawn shall be
deemed not to have betn made. and no presumption of the n.ture specified in
sub-section (/) shall be deemed to have arisen.
15. SloIbjcet to tbe provisions of lhis Regulation and tbe !uks thereunder
and to the terms of any order made on any such claim IS is menlioned in
lubsectioll (2) of the last forci:oing netion. the followin. are among tbe
incidents of Ihe tenure of Stale land, nanlcly :-
(0) an Otc:upicr of State land can ha~'c no heritable or transferable
right of use or occupant}' therein. nor can any rights adverse to
the Government exist in such land unless they have been created
or COntinued by I Irlnt made by or on bel'lalf of tl'le
(e) an Oteupier of State land may tlot. e~ee"t for default in tl'le
payment of Iind-re\'tnue due from I'Iim to tl'le Government. b=
ejected from sucl'lland without such not~ a.I may be prescribed
by rules to be made by the President of lhe Union in tbis
behaU or. failing such notice. such compensation as. Jubject to
any such rules. the Collector may. hl\'in regard 10 aU tile
circumstances of the case. deem just:
(d) I penon occupying Stlte land without the permission of tile
Collector or of SOme: other officer autbori"d by rules to be
made by the President of the Union in this behalf. or occ:upy-
ins such laD<! witb luch permission and mal::ing default in the
pl.yment of tile: land-revenue due from him 10 the GoverlUll enl
in respeet thereof. may at any time be ejected frnm the land by
order of the Collector.
U. (/) The FilRtlCial COllllDiuioner mlY make rules-
(41) for the di5F0111 by wly of &rInt or othellO/lie of Illy St.tt Iud
which iJ wute ;
(b) for legulatincthe temporary occupation of such land; and
(e) for the allotment from such land of cuzing-grounds to the
inhabitants of any village-tract in tbe neighbourhood tbereof
whom be considen to stand in n~d of such allotment, and tbe
relulalion and control of the use of Juch yuinl-groundS by
ptllJODS pcrmiued to &l'1U their canle tbereon.

(2) Rules under dause (a) of Jub-section (J). with respect to State land
which is waste. may provide for the follOWing amona other malleU,
(i) the amount or .lind of intereSi to be created in Juch land. and the
conditions. if .oy. Jubjcec to which such interc:st may be
Uppu BllrmQ lANl aM R~Ull11t, '41
(iiI the mode ill ",hieb !UIlU aDd other dispositions of the land mly
be mlde.
(iii) tbe lotal or partill exemptioD. either absolutely or subject to
conditions. of the land f,om rent for a term of yealS or for any
lifc or lives or durin! tbe maintenance: of any inltitutioll. and
(iv) the realization of an)' money payable ill consideration of the
grOllt or other disposition. or of any penolty payable OD breach
of a condition anneud to Illth grant or disposition. II if it
were an atlear of revenue due in rupeel of thc land from thc
penon taking under the lltant or disposition, his lelal repre5en
latives or assigns,
but such rules shall nOt take effect until lhey have beell approved by the
President of Ihe Union,
(J) A rule under sub-se<:tion (I) may authClrize lhe ejectment, by der
of any revenlKoffir:er. of any penCln occupyillJ or using land ill COntravcnlion
of any rule under thOI sub-~tion.
(4) No person shall acquire. by lenzth of pouession or otherwise. any
iJllerCSt in land disposed of. occupied or alioued in pursuance of rules under
clause IQ). cbust (6) or clause Ie) of sub-section (I) beyond such interest as is
COnftrrtd by the rule5.

27. (Il All lands. to whatever purpose they maybe applied anll wherever Lbbilitrto
tlley may be Silu:ltC. shall. subject to the other provisions Clf this seclion. be ""lI'Mnl of
liable to the flayment of land-r.:venue to the Government.
(2) The landrevenue payable under subsection (1) sh:lll be at slIth
r3lts ill kind or money 3nd for slltb period lIS the revenue-offieer appointed
ill tbis b~ha1f may. in accordance wilh rule5 10 be made by lhe President of
lh.: Union. Ii~, The tattS so fixed may be on classes of soil or O,Q e1aKCI of
crOfl throullhout any district or part Clf a district.
(J) The President of the Union may direct tbat in any distrtct or part of
a diStrict an abatement from the rates bed under sub-seetion (2) shall be
made bdore they Ife applied to the UkSlment Clf land Other thall State land.
and in every such ditectton shall spec:ify the amount Clf sucb abatement.
Wbeo in any district or part of I dIstrict sucb In abltement bas been
lP"anled. the abatement shall not be withdraw,Q nor decreased in aay future
revision of the Issessment ueept .....ith the previolls sanction of the President
of the Union,
(4) All land. which was subjecl to the payment of landrevenue
immediately before lhe 13th July. 1889.' shall. whether it has or hu not been
declarcd under seelion 24, subsection (/). to be State land. continue to be IQ
'ubject. lind the land-revenue payable in respect tbereof s}lall. until tbe land
is assessed under the provisions of Ibis Regulation and tbe rules thereunder.
be levied in such manner and at 'uch rates as have beretofore beeD
, v.1e of eol1Ullc_mteal of Ihb ROfIlIaUoa.
Up~r BUrnUl Lond lind Revtnw.
'" (j) No refund of land-revenue shill be claimable in the eycnt of 3ny
land assessed under sub-section (4) being afterwards declared 10 be olh~
Ibaa State laod.
(6) Nothinll in lub-$CClion (I) with respect 10 the liability of State laDd
to lilt payment of land-revenue shaD be deemed to apply to In)' of tbe
fonGwinl c1aues of lind. namely :-
(a) land bdongin&. on the 13th July. 1889. 1 10 the site and curtilage
of lIny monastery. P:llo<b. or oth~r s:lf;rcd buildinJ. or of Iny
school. and coolinuin! to be used for the purpose of loch
monaslery. pa~a. buiklinll or school:
(b) land ellcnlptcd from liability to tbe (layment of 1311l.!rcvenut by
the uprcu terms o. any yant made or continllCd by or on
behalf or tbe Government.

JoInll~ 11. When an)' local area is bein& aueued to lalldrevcnuc under dae
bllily fOf
I,nd'le'to lut foregoing scction. tbe Prcsil,lelll o( the Unioll may. by notification in the
,,"". Gazelte, dc<:lare. with rupe<:t to the whole or any part of the :lfca. thai allihe
holders of allihe lands ass<:ueu in each villagetraCI therein shall be jointly
alld severally responsible for the lanurevenue ass<:sscd on :llllhe lands in the
It.. lIa,,,,c 18A. (I) Notwitlmandina lIny,hing conlaineu in thit RelUlalion, no

m,.,..1 when
enhancement made in any rate of Iandrevenue. tUll or fee shalltal.:e effect
until the commencement of the year of as!l(ISmenl nelU following that in the
eoune of \l;hich the enhancement it m3de.
(2) The President of lhe Union may. by notilic:l!lon in the Gnette, lh
the year whicll shall be deemed to be the ye3l" of alSCSSmcnl in rupeet of
Ilith rite, t.u: OIl fee.

19. II} The Financi.1 Commilsioner 'ball cause :I record..ofrighU to
be prep.red for each village'lract, and for such lowns as he rna)'. from liDle
to time by notification io the Gaulle. direct and. when luch a record b25
been prepared, the Collector Ihall mllntam It by CO.. IAIIIS II corrected dilion
t.bercof to be prepared at such illtuvals as the FiBancial Commissioner rnaY
(Z) For the purpose of facilitating the preparation of Ihe periodical
edition of the record-ofrichts. a reli.s.ter, 10 be called Ihe relister of
mutations, shall be kePI in which Iny ennt affecting any of Ihe matters
recorded in t.be record..ofrighll or in the la51 periodical edition thereof Ihall
be recorded as soon as may be after it happens.
(3) The Finlllcial Commissioner shall from time to lime make rulcs-

-_ _---
(Q) U 10 the documentS (ineludini maps) to be comprised in th~
rccordofrighu. and their contents and forD! :
Upper Burma LAnd and RtvtflJlt. to
(b) as to the dOCuments (including maps) 10 be comprised in the
p~riodical edition of the re<:ord-of-righls, and their contentl
and form:
(d as to the contenls and form of the register of mutations. and the
verilication of mailers to b~ recorded therein;
(d) as to Ihe obligation of personl interested in land to give informa-
tion of any event which may affect any of the matters re<:orded
in the record-ofrishts or in the last periodical edilion thereof;
(1') as to the consequences which shall ensue on failore to discharge
such obligalioll ;
(I) as to Ihe fee. if any. to be paid in respeel of any entry in a
register of mutations and Ibe person by whom such fcc is 10 be
payable: and
t.1I) generally, for the guidance of revenue-olficers and headmen in
carrying out the purposes of Ihis seclion.
(4) Any person whose rights or liabilities arc required by any rule
under subsection (J) to be re<:orded under this section shall be bound to
furnish. on the requisition of any revenueofficer or headman engaged in
compiling the record. all information necessary for the correct compilation

30. (I) Ir. in Ihe course of any proceeding for the purpose of carrying Determlna-
out the provisions of the last foregoin, section and the rules thereunder, ::l !lon oj
dispute :Irises us tn any matter of which an entry is to be made in a rord ariling (lot
or Tcgisl~r. a revenuc<lfficer. of his own motion or on the application o( any' of
party interestell, may. aCter such inquiry as he thinks fit. d~termine the eotry ",~lnltn:ll1('
to be madc as to that matter. 01 r.rmd-<lf.
(2) H in ::lny such dispule the revenue-officer is unable to satisfy himself
as to which of the parties thcrelo is in possession of any property to which
tile disputc relates, he shall ascenain by summary inquiry who is Ihe person
best entilled to the property and shall by order dirlthat that person be put
in po~session thercof. and that an entry in accordance witll that order be
made in th. record or register.
(3) A directiOn of a revenueofficer ullder sub-section (2) shall be
SUbject to any decree or order which may be subscquenlly passed by any
Competent authority.

Mintrtlls and Ell1thoil.

31. (r) Save as otherwise e~pressly provided by the terms of any grant Minn.
mad~ ur continucd by or on beh::llf of the ' , Government. the risht to all Il,i,,"ull,
precious Stones. mines. minerals, coal and earth-oil shall be deemed 10 belong U1tb-<>il.
to the Govern~ent, and the Government shall.have all powers neccs18ry for
the proper enjoyment ot h.s righl thereto. and may dispose of any such right
and powers to any per50n In such manner as 10 it nlay seem fit.
,.. Up~r Burma LAnd and Rev,,..,,.
I (1) Whenever the ,iChu of any o.,ner or oecupier of Iny Iud au
infringed by the OCl:upalion or disturbance of the lurfOKc of the uid Ialld,
either by the Government in lhe eJ\erci~ of the rigllls lind powers ,({cued to
in sub-section (I), or by uny polrson to whom the GOvernment Dlny have
disposed ot such rights and powers in regard to the laid land. the Govern-
ment sha.1I pay. or cause to be paid, to such owner or occupier cDmptnsatioll
for the infringement. .
The compensation shall be determined. lIS nearly u may be. ill
Iordancc with the provisions of lhe Land AcquiSition Act.
(1) Tile President of the Union may make rules-
(0) for Icgulll.ting or prOhibiting Ihe mining. quarrying or dining for
or the UClI.vlI.lilig or (:olltcling of, miner.lls on land wherei.
the right to minerals is deemed to belonlto the Government;
(II) for the disposal by way of lease. licence or otherwise of suck
rilht of the Government. and bin! the conditions subject 10
whicll and tile mode in wllich such dispositions m3y be made;
(c) [or Ihe levy llnd collection of royalties and fees in respect of
mincrab mined. quarried. e~cavaled or collected on any such
land. and
I (d) for prohibilinl or rc!ularina and conlrollin! the possc.ssiOl,
pulthasc. $;lIe. ltansporl and ellpon of min~rolls. [or the issllt
of licences in funherance of such regulalion and cOnlrol. ud
lor the levy and collection of lees in respect or such licences.

o.fi.~liolll 37. In lhe followinl S(elions of this Regulation :_

OIl "rc'U\>ll"
alld M .. "'C. (I) .. revenue" includes-
able pre>- I (a)
(II) Ilfid-Ievtnue payabk in rcspett (If Slate and other lands:
(c) revenue payable on lK<:ount of precious stones. mines. minenb.
coal. earth-oil. salt and ferries ;
S (d)
(1') ucise in respect of spirit. fermcnted liquor. intollic:llillJ drllJl
and opium; and
(J) evtry other sum payable 10 the GOvcrn~nl in accordance wim
14",. contract or local t1l:1~ ; and
(2) .. moveable property" includes standing timber. growing cro~
and grass.

I $oIhItI,.n1 by Act \'11. 1941.
Qlnillcd *I.
I OInillcd b1 tIoc 01 a.n.... \Auplob OIl Uoaotl Or*o, 1m
r;pptr Burma Umd ond R~venut. 145
38. (J) The Financial Commissioner , make rules determining the
number and amounl of Ihe instalments by which, the person to whom. and payment
m." of
the time. place and manner at and in which any revenue is to be paid. revenue.
(2) Until rules arc made under 5lIb-section (1) revenue shall be paid by
Ihe instalments, to the persons. at the limes and places and in the manner by
which. to whom and at and in which it was payable on the 131h July. 1889. 1
(3) Any revenue not paid M required by rules under sub-section (1) or
by sub-section (2) is an arrear. and tile person from whom it is primarily due.
as wcll as the surety, if any. for the payment thereof by that perlJOn. is a
39. The revenue (or the time being payable in respect of any land Soc:urit1 for
shall be the lint charge upon the rents, prollts aDd produce of tbe land and, reven,IC.
except with the written consent of the Collector. such rents, profits or produce
shall not be liable 10 be tak.en in execution of a decree or order of any Court
unlil the revenue chargeable thereon. and lIny iIlfeill of revenue due in
respec::t of the land. have been paid.
40. Subjel:1 10 the other provisions of this Chapler. a statement of Certificat.e.
... lou,.ear,
acrount l:erlified by a ColJe<:tor Of A55istant Collector shall be COnclusive and effect
proof of the existellCe of an arrear. of ill amount and of the person who is 1ho eof.
Ihe defaulter.
41. (I) An arrear may be rceovered by any onc or more of the Procell for
rrco......r ol
following processes. namely ;- .,ear.
(D) by service on the defaulter of a nOtice requiring him to pay the
arrear at a time and plac:e. and to a person. specified in the
(b) by atlal:hmenl and sale of any moveable property belonging to the
defaulter exupt. if he is an agriculturist. hii implemenu of
husbandry and seed-grain and the cattle actually employed by
him in agriculture. and, if he is an atlisan. his tools;
(c) by the arrest of the defaulter and his imprisonment in the civil
jail for a period not exceeding one month;
(d) by atlal:hment and sale of any immoveable property belonging to
the defaulter.
(2) The processes described in sub-section (1) may be uaed eitbec sepa-
rately or simultaneously.
Effc<t 01
41. (I) When any immoveable property is ioJd under this Chapter for the we OD in-
recovery of an arrear due in respect thereof. the following cODsequellCCs shaD Qllllbr_
ensue. unless a revenue-officer empowered in this behalf hu otherwillC
directed. namely :-
(Il) all leases. liens and other incumbrances on tbe property Ih&1l be
____. '~'~'~i,~g~"~i'~b~'~d:.C.~'~d~ _
,. Date 01 COn\llleD~mo:nt oflbil Rl!.eu~~.

(b) aU IflnU Of coDlracU previously made by aDY persoD other thu
the purchaser in respect of the property .....n becOme YOid u
Igliosl the purchaser.
(1) When Iny immoveable properl)' is broUlbt to ..Ie WIder this ChaPlet
for tbe recovery of Iny other sum Ihln In IIreu due in rupect thereof, the
interests of the defaulter alone therein, as those interests existed immediately
before the Ittachment of tbe property. shall be sold.

Ru>edy 10

lmll: lb;.t
43. (1) When proceedings Ire taten under this Chlpler for the recovery
of an arrear, tbe person against whom they are taken rna)'. if he deniu thlt
anearbd.... the Irrear or Iny plrt thereof is due. pi)' the same under protest made It the
time of payment Ind siJDed by him or his agent and institute I suit in IIl.Y
cim Court bavins jurisdiclion. u reguds the value at the suit. al tbt
headquarters of tbe diSUict in which tbe arrear is aUeged to hl~'e accrued,
for tbe recovery of tbe amount which be denies to be due:
(2) In a suit instituted under 1Ub-lCCtkln (I) tbe pllintiff may. notwith-
standillJ loythint in section 40. give evidence with respect to his liability fot
the payment of tbe ,Deled urelr.

~. (1) The Financial CommiSiioner may make rules consilleDt witll

this Reaula.tion-
(a) for determininJ the officers or classes of officers by whom any ot
the proc::esses described in section 41 rna)' be enforced;
(b) for regulating the procedure to be followed in enforcing any of
those practIses;
(4) for determining the commi5$ion. if any, to be allowed 10 persODI
appointed in aceordance with Iny rule under KCtion 3B. sub-
iClCtioD (I). to receive plyment of Iny revenue Ind, wbere tllc
commiJSioll il to be plid to more persons thaD one. the mlnDd
iD which it is to be divided amone them ; aDd
(c) acncrally. f(ll' the !uiduce of III pcrsolll III millen coDBCCU'd
with the enforcement of this Chapter.
.5. (I) When a sale of any property under this ChaPter for the recoverJ
of In altear bas become absolute. the proueds tbereof shaJl be applied. ill
tb first place. 10 the paymeot of the arrear Ind, in tbe &e<:olld pllce, 10 tbe
payment of any other arrear. or of any sum reco~rable u an arreu under chiI
Chapter. which may be due to the Government from tbe defaulter.
. (2) Any bllance of the proceeds of tbe IIle which may remain afUt
lltisfaction of Ihe claims of the Government UDder IUb'lecliolt (I) sbd
IUbject to the direaions of allY Court with rcspe<:t to \be aP9licatioo lbercol.
be paid to the defaulter.
44. ~<:ept 011 behalf of the OonnllDeot, DO re~Due-olticer or perIOD PnI~;bHioa
emp)O~d I~ I rc\cnue-olfitc:. IbaU purchase or bid for. either io perIOD or by ~ ...ea-:,e-
agent. In h.s OWn name or HI thai of anotllc:r or ,'ointl, or in shuea with
. '
"!6=" bul..
ol,oC It.nla
other., any properly which Illy rcvenue-oflicer in tbe district in which be i. fer fUO\"""
~plo)'ed It.. ordered to be IClld for tile recovery of LlI arrear of (CWIlDt. ofrcen.e.

47. Where, under any cnaetmclll for tbc time be:iol ill force. by 1l11li
is recoverable as an arrear of revenue, or I I an aUcar of land-revenue, it u"d.. llri.

shall be reco~crablc IS an arrear under this Cblptet.


of oth..



... .
ftA. So fat as may be ncc:euary for tbc PVlpo&eS of uy UKJImcot of ~cr to
land (eilber contemplated or in prolress, any tCellue-ofliccr It.lleraU, or min. for
spcdally empowered by Ihe Financial Commiuioncr in thai bchalf- =~.:.
(0) may enler upon. demar<:ale. survey &lid mate planl of any :::"~'::".
land ; and b1Io 8CtIa
(b) $0 far as may be neccuary for the purpose of CSIimalioa the th_
capabilities of the soil. may cause Illy ripe trOP thereon to be cut
and threshed, or Olbcrwise properly birvcsted. and Ihe pain or
other producc to be measured and wcighed :
Provided Ibat not more than half an acre of the crop belonaitl' to allY
one person shall be so CUt upoa anyone oc:easioa without the conscnt of lbe
ownef thereof, and Ibal ",filbout the consent of tbe oc:eupier thereof no farm
or other bolding shall be enlered upon under tbis Ition oftener tban onee
in 6ye ycars :
Provided also that in tbe exercise of Ibis power DO injury Iba1.I be caUKd

to aay other crop or land.
so. The Financial Commissioner may. in Idditioa to the otber rWcs
wbich may be made by him under this Re,ulation. mate ru.lcs consistent ~lrIancbl
with this Regulation and any olher .enactment fOf the time bein, in forco- Coo...
1(,,) rClul.tin, claims to rcmiaion of any revenUoO paid or payable .....
under this Reau.latioD Ind providiq thai ""beo any false or
frivolous Ipplication for remiliioD of lOy such rcvCIIllC is made
I I\IlCbarlC Dot uceedinc 6fly per Ct/flum or the fe.'iCnuc plyable:
may be imposed by ""ay or peDllty. Ind providint for the
rcaliulion of slM:h lurcbUle u if il wefl~ I.D arrear of lind

I IBHrted by AQ XI, JMS.

148 Upper Burma lAnd and RevetUlt.

(b) regulating the travelling lind other expenses of witnesses:

(c) regulating otber COStS in proceedings before revenueofficers and
providing for the realization of costs in such proceedings as if
tbey were arrears of revenue;
(dj regulating tbe procedure in cases where persons are entitled to
iDsp~t records of revenue-offices or records or papers in the
custody of hCl1dmen or to obtain copies of Ibe same and pre-
scribing the fees payable for searcbes and copies;
(e) prescribing forms for such books, entries, statistics and accounll
as Ihe Financial Commissioner thinks necessary to be kept, made
or compiled in revenueoffices or submitted 10 any autbority;
(I) declaring what shall be the language of any of those olli~
; and
(g) generally for carrying out the purposes of this Regulation.

Provhiou 51. (I) The power 10 make any rules under this Regulation is. subject
with <csped
10 ",Ies to the condition of Ihe rules being made after previous publicat.ion.
linde' Ihll (2) Rules made by the Financial Commissioner under this Regulation
shall Dot take dect until they have been sanctiOned by the President of the
(4) The authority making any rule under this Regulation may attach to
Ihe breach thereof, in addition to any other consequences which may eDsue
from such breach, sueh punishment. not exceeding imprisonment for one month.
or fine extending to two hundred rupees, or botll, as may seem to suck
authority, haVing regard to the object of the rule. to be appropriate.
Exctlltion 01 53. Except as otherwise provided by this Regulation-
ofe;"i! (I) a civil Court shall nOl have jurisdiction in any mailer which tbe
Co,orIsln President of the Union or a revenueollicer is empowered by
within the or under this Regulation to dispose of. or take cognizance of
jarildiction Ihe manner in which the President of the Union or aoy
nf _v.~"._
re,enueofficer exercises any polliers vested in them by or under
this Regulation; and in particular_
(2) a civil Court shall not exercise jurisdiction over any of the followiDl
matters. which shall be cogniub1e exclusively by revenUC"
officen. namely :-
(0 any question as to the limits of any SUite land;
(ii) allY claim to the ownership ot possession of any Slate land. (11
to hold sucb land free of Iand-revenue or lit a favoUfable
rate of landrevenue. or to establish ally lien upon. or olba
interest in, such land.or the rents. pr06tJ or produce theteof;
(iii) any claim to com~1 the performance of lIny dutie. imposed by
or under this Regulation or any other enactment for the IiDJC
being ill lorce on allY revenuc-ollicer as s\lCb ;
Up/Nr BllnM Ltmd and RevellJlt.
(v) the preparation of rCCOlds-of-richu or periodical ediliOll: of .ueh
(vi) the correctinn of an)' entr)' La a rClCOrd-of.ripu or periodical
edition of such a rClCOfd or in a reJ,illler of mutatiollS :
(vii) the amount of la.ndreYeoue to be paid in respect of any Stile or
other land onder tIlis Regulation;
(viii) the amounl of. or tile liability of any person to pay, any olber
revenue recovcnble unckr tbis RCJulation :
I (ix)
(xi) any claim to hold free of re\ltnue aD)' land, bbery or oatlD'ai
products 01 land or water:
(xii) an)' claim connected wilh, or arilling out of, the collection of
revenue. or the enforcement of any process for tile recovery
of an arrear of reveeue or any sum recoverable as .uch an
arrear :
any claim to set aside, on any ground other than fraud, I sale
for the recovery of an arrear of revenue or any sum recoverable
.. such an arrear:
the amount of. or the liability of Iny peIWn to pay, any feet,
costs or otlltr chlllCi imposed under tbis Regulation.


(INOlA Act u. 1880.) (lit April. 1880.)

I. (J) This Act does not apply I ' ] s 10 any area 10 Ytbicb the ~1Il
Municipal Act extcnds.
(1) The Prmdent of the Union Jr.ay. by notiication. exempt any area
from the operation of this ACL

1. In Ibis Act. ualeu there is sometbiul tqlupanl i.e. tile 'ubject or tota'prdao
COntexl,- Ii.. da.e.
"Iand'revenue" means revenue assessed upon land under tbe provisiOnS
of {the Laud and Revenue Act or tbe Upper Burma Lud and
Rcvcnue Rcgulation] I; and
.. rcvenue-ol!lcer" mean' lOy person Ippointed I revenuc-officcr under
the (Land and Revenue Act. or the Upper Burma Land .nd

3. .
Revenue Regulation) I.
, Omitld b1 the Un... oJ. Bu"". CAdaptaUon
I 'n.. wordt ..... Uppn BDnQ pi
01 La_I Order, 1941-
~ Weft lidded. by Act XX\'. 1941
6lIbttllottd ibid.
IS<> Disuic:r CtsSts.
Cellon 4. On all lands assessed to land-revenue there shall be levied in addition
laD'" thereto an annual cess of ten per cenl. on Ihe amount of such revenue:
1 Provided that in the CllSe of landrevenut: payable on land irrigated from
Governmenl canals or lanks Ihe Presidenl of the Union may by notification
prescribe thai the cess shall be levied at a rate per cent. less than the generally
prescribed rate and may prescribe different rates in respect of land irrigated
from different canals or lanks.

S;I.';Dg 01 5. In every town. village or hamlel in which on the 1st April. 1880.'
,""i/oting a house-tax is levied, such lax shall continue to be levied.

Cn.on ,. The President of the Union may, frOm time to time. by notifjcaliol
housu. in the GaZdte. direct Ihat in any specified town. village or hamlet there shall
be levied from the occupier of each house lin annual cess, to be fixed in manner
hereinafter provided, but which shall in no case exceed twO rupees:
Provided that such cess shall not be levied:
(0) in any place in which the housetax referred to in section S il
levied, or.
(b) in respect of any monastery. pagoda, sacred building. Govern
ment building, public rest-house or school:
Provided also Ihat in respect of any house occupied by a person bound
10 pay cess under section 4 no larger amount Ihall be levied under this
seclion than will. together with the cess so payable by such person. amount
to twO rupees.
.. Hollte ". in this section. means any building used as a human dwelling
or for the clltlody of properly.

Power 10 7. The President of the Union may. from time \0 time. by nolifica
abolish or tion in the Gazelle. direct that any tn or cess levied in any place under
from .tll Be section S or section 6 shall cease, Dr that any ptTson or class of ptrsoni
'n. shall be exempted from the whole or any specified part of such tax or ceSS.

Pow... of . Subjeci to the other provisions of Ihis Act and to an)' rules made
Deputy hereunder and for the lime being in force, the Deputy Commissioner or the
ComJllll- district may froOl time to tinlO'-
(0) doclare what shall. fOT the purposes of this Aet. be held 10 be
a house ;
(b) fix tbe amount of cell to be levied in relpect of each house;
(e) remit such cess in whole or in part.

, Tbil prO\"i'" w~, ID,ertcd bv Act xxv, 1947.

OllIe 0/ COID",..,."",enl 0/ Util Ad.
District Cnsa.
t. A sepilTate aCCOunt shall be kept for taell djm;et of aU ceuu and
", _.
kOllse-tax levied under Ihis Att in such disuic:t : and such cellel and lax 1haJ] wbich fuado
be appropriated in eloth year in tbat district, io luch proportions II the applied.
President of tbe Union may from time to time dirc:e:t, to all or Iny of the
folk/wing local objecu (namely):-
(4) the remuneration of the headmen Ind the maintenance of the
rural police appoinled under the Village Act:
(b) the maintenallCe of a local poltal service;
(e) the construction and maintellallCe ot districtroads and other
communicltions and the improvement of river channels;
(d) other works of public: utility;
<t) sanitary improvement; and
(j) the: promotion of education:
Provided that the PresKknt of tbe Union lilly at aoy time, ror rtalOns
to be recorded, trander a SUm of money from the lOl:OuolJ of lI1y one
district to the accountl of any other dislticL
1. All eeues and house~tax levied under this Att Ibll be payabk n .... _<t
for tl'le )"ear of Illiscssment of land~rcvenue as bed under (section 41 of the ==paJ-
land anu Revenue Act or leCtion 2g" (1) of the Upper Burma ulld and -. .
Revenue Regulationl. I and shall be: payable at the pllce It which,
and to the per!iOn to ..... hom the land-revenue is from time to time payable,
or at such other place and to such other person II the President of the Union
may direct.
Sums assessed on the amoullt of landrevenue shOiIl fall due on the date
on which the landrevenue blls due.
Sums anessed on houses shall raU due on such dates u the President of
the Union may from time to time in that behalf direct.
11. All SUOll llIStSiCd under this Act on the amount of &IIY land Rollulloa
ruenue may be rcwered as if they were pan of such revenue. ~~---.
All other sums payable undu thil Act mlY be: recovered in tbe manncr
prescribed in SCC:lions 44 and 4S of tbe Land lnd Re~'enllt Act (or
sections 38 (II and 41 of the Upper Burma Land and Revenue Re,ulltion.)
Ru,QI Polit".

11. For the purposes of this Act the President of the Union may, ......ers and
from lime to time. by nOlincation in Ihe Gazette. invest any rcvenueofficer 4ul;n
wilh any of the powers. lind impose: on him lny of the duties, with which
re'.n_ ..
he mlY invest him or which he may impose upon him under the Land and
Revenue Act and the ruJCI fumed under it.
I S.bsllhld IIr Act xxv. 1~1.
A iltod.
IS' District CtSMS,
Control 01 23. All proceedings of any Deputy Commissioner or revenue-officer
oj"" 311d under tbis Act shall be subject to control, revision and alteration by the
P,.sidt"t. Commissioner to whom he is subordinate and by Ihe President of the Union.

14. The President of the Union may. from time to time. make rules
consistent with this Act for the guidance of officers in all mailers connected
with its enforcement.
All such rules and all other rules made under this Act shall be
published in the Gautte, and shall thereupon have the force of law.


{1l'lOlA ACT I. 1890.] (14th February, 1890.)

:Z. In this Act, unless there is something repugnant in the subject Of
(2) ~ Collector" means the chid officer in charge of the land-
revenue administration of a district; and
(3) .. defauller" means a person from whom an anear of landrevenue.
or a sum recoverable as an arrear of land.revenue. is due. and
includes a person who is responsible as surety for the payment
of any such arrear or sum.

Rccovory 01 3. (1) Where an arrear of land-revenue, or :I sum re<:ovef3ble as 3n

pubnc dc arrear of land-revenue. is payable 10 a Collector by :I defauller being or
m.nd. by
""fol'Ctn'lcllt having properly in a dislrict olher than lh:ll in which lhe arrear accrued or
01 (lfO"". III the sum is payable. the Collector may $Cnd to lhe Collector of that other
alb.. di...
1.k!> n..n district a certificate in Ihe (orm as nearly as may be of Ihe schedule. stating-
U100e in (0) the name of the defaulter and such Olher particulars as may be
.,b!<b Ib"y
become pay. necessary for his idenlilicalion. and
~blt. (b) the amount payable by him and the accounl on ""bich it is due.
(2) The certificate shall be signed by lhe Collector making it or by any
officer to whom such Collector may. by order in writing. delegate this duty.
and. save as otherwise provided by this Act. shall be conclusive proof of tbe
mallers therein $tated.
(J) The Collector of the other district shall. on receIving the cerhftCatc.
proceed to recover the amount Slated lherein as If it were an arrear of
land-revenue which had accrued in his own district.
RemNy 4. (1) When proceeding$ arc taken against a person under the IaJf
avait:Ltllc 10 foregoine scctinn for the recovery of an amount stated in a cenillcate. tbat
~non d.n).
JIll 1;~bilitT person may. if he denies his liability to pay the am'ount or any part thercol
and paYI tbe $lime under prote$( made in writing at Ihe lime of payment .nd
lilned by bim or bil ~nt. inltitule a liuit for Ibe repaymenl of the amounl
or Ibe part thereof 50 pajd.
(1) A luil under lulHteoon (1) mUll be inslituted in a civil ColU't
lllrin, jurisdiclion in Ihe local area in which the ollice of Ihe ColleetOf who
made the cerlificale il liluate. and Ihe SUil shall be determined in accordance
with Ihe law in force at the place. where the arrear accrued or the liabililY for
the paymenl of the sum arose.
(J) In the suit the plaintiff may. notwilhstanding anythin& in Ihe last
foregoing section. but subject to (he law in force at the place aforesaid. give
evidence with respect to any mailer Slated in the certificate.
(4) This section shall upply if under this Act as in force as part at the
la..... of India or Pakistan. or under any other limilar Act formin, part at the
law of India or Patistan. proceedings are taken againsl a person in India
or P~tistan for recovery of an amount Slated in a certikate made by
CollcctOf in the Unton of Burma.

5. Where any sum is recoverable as an arrear of land-revenue by Iny

public officer other than a Collector or by any local authority. the Collector
of the district in w!lith the olfce or thaI officer or f1uthority il situate shall, on ,'O't'Cnbll: ..
the reqlltsl of the ollicer or authority, pl'OCe'ed to recover the sum IS if il were ....uu ot
rl:>enw by
an IIrrear of land-revenue which had accrued in his Oll/n district, and may othcrp~blic
send a certifiCdtc of the amount to be recovered to the Collector of Inother oISccn or by
....':l.I a~ll>or.
district under the foregoing provisions of this Act as if Ihe sum were payable i~.
to himself.

(j. (I) When the Collector of u dIstrict receives a certificate under this Properly
liliblc 10
Act. he mllY iuue a proclamlUion prohibiling the traMfer or charging of any nlclllldcr
immo\'ellb!e property belon&inl to Ille defaulter in the districl. Ibtl Ad.
(l) TlIe Collector muy at any lime, by order ill wriling. withdraw the
proclamation. and it shall be deemed to be withdrawn when dlber tlle amounl
Slated in Ihe nificate till been recovered or the property has been sold for
tile rovery of that amount.
(J) Any private alienation of Ibe property or of any interest ol tbe
defaulter therein. whether by sale. &ift. Illortpge or otllerwise, made aflef lbe
issue of the procLamalion and befote the wilhdrawal thereof. shall be void as
1,g~inst Ihe Government 1,nll allY person 'A'bo may purehase the propeny at a
SolIe held for the recovery or the amount Silted in the certilkate.
(4) Subject to the foregoing prO\'isions of tbis section.....hen proceedinp
arc laken against any inlmOVeable property under this Act for the recovery
of an amOunt stated in a cenificale. the interests of the defaulter alone
therein shall be so proceeded against. !"nd nO incumbrances created, aranU
made or contracts entered into by him in &00<1 faith shall be rendered
invalid by reasoD. only of proceedings beinl taken alainst Ihose intercna.
(j) A prccllmQtion under thissection shill be made by beat of drum or
Other customary melhod and by Ihe pastin. of a copy tbereof on
conlpicuous pla,e in or near the property to wbicb il relaleL
,,, Rtvtnut ROl'try.

S~,';ng of 7. NOlhing in the foregoing sections shall be conSlrued_

(a) to impair any security provided by, or affect the provisions of,
'UlnRC. any other enaclment for the time being in force for the
recovery of land-revenue or of sums recoverable as arrears of
land-revenue. or
(b) to authorize the arrest of any person for the recovery of any tu
payable to the corporation. commissioner. committee. board.,
councilor person having aulhority over a municipality under
any enactment for the time being in force.

Reeo"eI"} in I. (1) The President of the Union may direct that an arrear of
the Union of land-revenue accruing in India or Pakistan or a sum recoverable in India ot
BUTllla 01
bnd re Pakistan as an urrear of land-revenue and payable to a Collector or other
venuc. de., public officer or to a local authority in India or Pakistan mllY be recovered
aro-uinll in
tAd'" 0< under this Act in the Union of Burma and thereupon such arrear or sum shall
P.. killan. be so recoverable:
Provided that the President of the Union shall not give any such direc-
tion unless he is satisfied that the remedy available under section 4 of this Act
in the Union of Burma to a person paying under protest in the Union of
Bw:ma an arrear accruing in the Union of Burma is available under Indian
or Pakistan law in India or Pakistan to a person paying under protest in
the Union of Burma an arrear accruing in India or Pakislan.
(2) For recovering by virtu~ of this seclion any arrears of tax or penalty
due under the enactments relating to income-tax or supertax in force in India
or Pakistan. the Coll~ctor shall have such additional powers as h~ has in the
case of Burma income-tax and super-ta~ under the proviso to section 46
(1) of the Burma Income-tax Act.
Duty of t. Where a Collector receives a certificate under this Act from a
t.. remil Collector in India or Pakistan he shall remit any sum recovered by him by
monll" virtue of that certificate to that Collector. after deducting his expenses ill
",,11,,'10;\ in
cert.m nili. connection with the matter.



[See uCliQn 3, sub-soc/ion (I),J

The C!ll1ector of
The C!ll1eclor of
Dated the or 19
The sum of Rs. is payable on
account of by
son 01 resideD
of who is believed (10 be
) (to ba\'c properly coftsiitillJ
"01 a, ) in your
Subject to the provisions of the Revenue Reta'"cry Act. the said sum is
recoverable by you IS if it wefe an arrear ot landrevenue which had accrued
in your own districl, and you ate hereby desired 10 to recover it and to remit
it to my office at
Cuiltetor oj


(INDIA ACT XVI, 1931.) (2ltb SePtember, 1931.)

WHElElr.S it is Uped.iCDt to amend the law providing.for the immediate
dJecl for a limited period of provisions in bills reiatioB to lbe imposition or
iacrcasc of duties of CUSloms or excise: It is bercby coackd as folio....., :-
I. . .
1. In Ihis Act, a .. declared provision" means a provision in a Bm in Drinitx..
respect 01 which a declaration has been made under section 3.
J. Where a Bill to be introd!jCed in the Union Parliament on behalf Powtr to
of GOvernment provides for Ihe imposition or increase of a duty of cusloms or ~~~raH'''"
ucise. lhe Preliident or the Union nlay cause 10 be inserted in lhe Bill a under tbil
dedaution Ihal it is e.lpellient in the publie interest Ihal any provision of lhe Aet.
Bm relaling to such impolition or increase shall hl\'e immediale etrect under
this ACI.
4. (1) A declared provision shall have the force of law immediately on ".Jeclof
the upiry of lhe day on which the Bill contaioins it is introduced.
(1) A declared provision shall cease to have the force of law uDder Act. ud
the provisions of Ihis Act-
.... ....

(D) 'Alhen il COmet inlo operation as an eDaclmelll. with or Wilbou1
amendment. or
(Il) when the President of the Union. in pynuance of a mOlton
pused by the Chmber of Depulies. directs. by notification,
Ihal il shall cease to have the force of law, or
(r) if it has not already ceased to have Ihe fon;e of law under
clause (a) or clause (/I). then on the upiry Qt the sixtieth
day afler the day on which Ihe BiU cont';ninl it was
S, (1) Where a declared provision comes into operatiO'l u atl
enaclment in an amended form before Ihe upiry of the sixtieth d'Y after
the day 00 which lhe hill eOnaioinl i1 IVII introduced. refunds IbaU be made
_.. ll! Provisional_ Colite/Ion of Taus.
ck<:\aralions of all dutiu colh:cted wfiich would not have bn collected if the p.:ovisiOl
Iu'ecff.l. adopted io the enaClment had been the declared provision:
Provided that the rate at which refunds of any dUly may be made
under Ihis sub-se<:tion shall not exceed the difference between Ihe rate of sllC~
duty proposed in the declued pro\'ision and the late of such duty in fon::e
when the Bill was introduced.
(2) Where a declared provision ceaseS to have the force of law unda:
clause (b) or clause (c) of subsection (2) of section 4. refunds shall be made
of all duties collected which would not have bcen collcctcd if the dcclamillll
in respect of it had not been made.



I. Extent and application.
2. Definitions.



3. Charge or incometax.
4. Application of tbe Act.
4.1.. Residence.


S. Income-tax authorities.


S". Appellate Tribunal.

5. Transitory provisions COnsequent on the constitulion of Ut
Appellate Tribunal.

6. Heads of income cbargeable to intome-tax.

7. Salaries.
8. Interest on securities.
9. Property.
10. Business.
II. Professional earnings.
12. Other sources.
13. Method of accounting.
14. Exemptions of a general nature.
15. (I) Exemption jn the case of life insurances.
(2) Exemption on account of allowance for wife aDd children.
IS.... Exemption of portion of earned income.
1511. Exemption on account of donations for charitable purposes.
ISc. Exemption from talt of newly established industrial undertakings.
16. Exemptions and exclusions in determining the total income.
17. Determination of tax payable where portion of lolal income is
17.... Determination of tax payable in Certain special cases.


18. Payment by deduction at 5Purce.

18.... Advance payment of tax.
19. Payment in other cases.
19,.. Supply of information regarding dividends.
20. Certificate by company to shareholders receiving dividends.
20,.. Supply of informati~n regarding interest.
21. Annual return.
22. Return of income.
23. Assessment.
23.... Power to assess individual !Oembers of certain firms. associations
and companies.
236. Power to make provisional assessment in advance of regular
24. Set-of[ of loss in computing aggregate income.
24,.. Assessment in case of departure from the Union of Burma.
246. Tax of deceased person payable b)" representative.
25. Assessment in case of discontinued pusiness.
25.... Assessment after partition of a Hindu undivided family.
26. (I) Change in constitution of a firm.
(2) Change of ownership of business.
26,.. Procedure in registration of firms.
27. Cancellation of assessment when cause is shown.
28. Penalty for concealment of income or improper diltribution
of profits.
1S8 Burma Income-tax.

29. Notice of 'demand.
30. Appeal against assessment under the Act.
31. Hearing of appeal.
32. Appeals against orders of Assistant Commissioner.
33. Power of revision.
33,\. Appeal to the Appellate Tribunal.
34. Income escaping assessment.
35. Rectification of mistake.
37. Power to take evidence on oath, etc.
J8. Power to call for information.
39. Power to inspect the register of members of any company.
39". General power to enter buildings or business premises for pUlpouI
of enquiry.
39s. Power to search, seize and impound accounts and documents in
certain cases.


40. Guardians, trustees and agents.

4l. Administrator-General or Official Trustee, elc.
42. Nonresidents.
43. Agents to include persons treated as such.
44. Liability in case of a discontinued firm or partnership.

44A. Liability to tax of occasional shipping.
44B. Return of profits and gains.
44<:. Adjustment.



44D. Recovery of tax from persons leaving the Union of Burma for good.



45. Tall when payable.

46. Mode and time of recovery.
47. Recovery of penalties.

48. Refunds.
49. Power to m(lkc: arrangements with foreign states to avoid double
49..... Power to Sct off amount of refunds against la)( remaining payable.
498. Power of representative of deceased person or person disabled to
make claim on his behalf.
49c. Income-tax on companies' dividend deemed to bave been paid by
50. Limitation of claims for refund.



51. Failure to make payments or deliver relutns or statements or allow

52. False statement in declaration.
53. Prosecution to be at instance of Assistant Commissioner.
54. Disclosure of information by a public Servanl.


55. Charge of super-tax.

56. Total income for purposes of super-tax.
57. Non-resident partners and shareholders.
58. Application of Act to super-tax.


58.... Definitions.
580. The according and withdrawal "f recognition.
58c. Conditions to be satisfied by a recognized provident fund.
58D. Power to relax restrictions of employer's contributions in certain
58E. Annual accretion deemed to be income received_
58F. Exemption of annual accretion from income-tax.
S8G. Exemption of accumulated balance from income-tax and super-tax.
S8H. Deduction at source of income-tall. payable on accumulated balances
581. Accounts of recognized provident funds.
5SJ. Treatment of balances in newly recognized provident funds.
160 Burma Incometax.

58K, Treatment of fund transferred by employ~r to trustees.
S8L. Provisions relating to rules.
SSM. Application of this chapter,




S8N. Definitions.
580. Approval and withdrawal of approval.
581'. Conditions for approval.
5SQ. Application for approval.
58R. Exemption of superannuation fund from income-tax.
58s. Treatment of repaid contributions.
SST. Deductions from pay of, and contributions on behalf of, employee to
be included in return under section 21.
58u. Liabilities of trustees on cessation of approval of fund.
S8v. Particulars to be furnished in respect of superannuation funds.



59. Power to make rules.

60. Power to make ellemptions. etc.
61. Appearance by authorized representative.
62. Receipts to be given.
63. Service of notices.
64. Place of, assessment.
65. Indemnity
66. Statement of case by Appellate Tribunal to High Court.
66.... Reference to be heard b.y Benches of High Court, and appeal to
lie. in c~rtain cases. 10 the Supreme Court.
67. Bar of suits in civil Co uri.
67.... Computation of period of limitation.
68. Act 10 have effect pending legislative provision for charge o
(bIOlA ACT XI. 1422.J (lst April. 1922.)
I (I. This Act utends to the whok of the UnioD of Burma; provided
that no provision of lhis Act. which wu not applicable on the ut October
19H to any Slate forminl a constituent unit of the Union of Burma shall
apply thereto. unlest tbe President of tbe Union by notification so directs.]
1. In Ihis Act, unless there is anything repugnant in tbe subject or
t [( 1) "agricultural income" means-

(u) any income from land which is used for agriculturll purposes,
and is either assessed to land revenue in the Union of Burma
or sllbjtct 10 a local rate asscssed and collected by olftcera of
Governn~nt as sucb. derived by-
(;) agriculture. or
(ii) lhe performance by a cultivator of any process oretinarily
employed by a cultivator to render the produce ra;aW by
him lit 10 be taken to muket. or .
(iii) the uk by a cultivatOl" of the produce raised by bim in
respect of which no procas has been performed otha
Ihan a process of lhe nature described in sulKlausc (ii):
(II) any income derived from any
buildinl owned and occupied by
the cvllivalor of any land. wilh respect to which or the
produce of which, any operation mentioned in slIb<:IausC$ (ii)
and (iii) or clause (a) is carried on:
Provided that the building is on or in the immediate vicinity of the
land. and is a building whicb the cultivator by reason of his
conneclion with Ihc land, requires as a dwcllinghouse. or WI
1I store-house. or other oUIbuildin! :
Provided further. that nothin! in the definition in thi,subsection
shall include any rent or revenue in money. kind or lervice
receivable by a JalKilofd on Icount of the use or occupation
of bnd by a lenant. or by a tenant on aceounl of lbe use or
oocup:llion of land by ub-tenanLJ
I ((~l .. as~see" meallS a person by whom iDC(llDc-tu or any other

sum of mollCY is payable under this Act. and includes eYery

b~en uken for the I5SC5sment 0'

per50n in respect of whom any proceeding under this Act has
his income or of the lou
sustained by him or of the amount' or refund due 10 hilD :)
(3) .. Assistant Commissioner" meal)S 111person appointed to be In
Assistant Commissioner of lncome-tax under section' :

, T~;1 """io wallllblljh'l~d by Ad LJO:VII, 19U

Th; ~ .....diOll";u '"MUt~le>d b}. Act XXXVI, t?46,
Sllbo1it"ted by Ad L, I<;ISot.

162 Bu,mo IffCO"'~'''X.

(4) ~ businus" includes any trlde. commerce or manufacture or IllY

au\cnlure or ronccrn in the nature of trade. commerce or
(5) ~ C mmissioocf' OledO! 1I person ;"ppointed 10 be a Comminioncr
of Inconl~'lall under section 5 I [.J 1 [and includes a perSOn
app.:linlcd to be an Additional Commissioner of Income-tax ;J
(6) "company" mc:.ns a company as defined in the Burnta Companies
Act, ~ [ 0 $ J and includes I [any Uoard constitute<!
ulIlJcr any Act of Parliament ur any order made thereunder, and
any foreign :.IssociutionJ 0 ( Q ], whether incorporated

Of nOl :lml whether its principal pl1ce of busincs~ is situated in

the Union of Burma or nut. which the Financial Commissioner
may. by general or special order. dcct:uc to be a Company for
the purpose of Ihis Act:
(t.A) . e:Hlle,1 income" me:lns an)' income of an :liSscssce ROt beilll
I (1,1 eOlllp:lny. a local authority or a register.:d firml--

(u) which is ch:!.I&e:lble under the: l'Ie:!.d ~ Salarics": or

(b) which is ch;,r&uble under Ihe head Professioll:!.l earnings": or

(t) which h chargeable under Ih.: head . ~usiness". where the

busineSS is carried on by the assessee and. in the case of a
lifill. which is a share of its pronts belonginK 10 a partner
acti\'cly engaged in the condUCI of Ihe business; or
(II) which ;s charGeable under the head .. Other Sources" if it is
;nlmcdiuldy derived (rulil ~rstln;ll turtion or represents a
p'-Ilsion or su~r"l1nualioll or vther .. lIowance given to Ihe
.. s.~cssee in respect of his p.. st services or the p.. S! services of
.. ny del:e.. s.cu perron: .. nd inclmJcs ;In)' such income which,
though it iSlhe incmlle of anothcr person, is included in tbe
aS$Cssee's income under the provisions of this Acr. but docs
1I0t include an)' such income which is exempt from tax under
sub'Jcctioli (2) of SC<'t1on 14 ~(O 0 0 0 o:J) Of
under a nolific31ion issued under seclion (,(1.)
((6AA1) lirm ". ~ p:r.rtner" and .. parlnership" have the
M same
meanin"s respt'ctiv<'l)' as in the I. [P:r.rlnershlp Acl) :

, ~"bll;I_lc...t "'1 A,I I I,)~,

I",," 1~". 1""1.
1"~ w.......... ". r."m~" ;" Jl"~'" "'~ or '" A, I ,.1 I' "I. m~.1 6r ..r Roy'l eh N' or
I.... lt~n I', I~"I, or, I ~" A' 1 ,llh~ ....,J:l.i~1 'r or :I nto"... "'....,,. n" W~'e delctC<J b) lhe tTn_
"I 1l",m,I'\<Ipl.li"n '"~ lAw" 0 ,I.... l'H~.
, S"t.t<l Ic~ll.... ACI XSI.", I'!~
The wMds ~."'rlnl: "n ".,.i"" in Ih~ I'"i ,n ", [j"rm," W~'C ,Ici.led b)' ACI LXXVII,
I",crled by Act XSX\ I. 1'N6.
, Substi\O.le<l II" A I I.XX\II. 1953.
1-'" ,,-,>nI.": Ihe. 11\.<11 a s1,_"~ Qltloc prof'l' uI ~ relli.Ie..... ,;r,n lur u~ purl'OlC 01 a ref_
~,odcr _ ,~'li (II ,1 ",'iun ~~." w.... dele1ed b)' Ad L. 19$4.
Rc.. 'mb" bl' A,I XXX\"I I'H<>.
.. s..bthl"lo:d by the u"nna Lo."'S (A<bpl~ti.Io.l Ad. 19.jO,
Bu,mll lncom~,tu.

I [provided tbat tbe exprusion partner" includes any person wbo

being a .wnor bas been admitted to tbe benefits of plrtnenbip;)
1[(68) .. dividend . ineludu-
(II) any distribution by a company of accumulated profits. whether
capitalised or not. if such distribution entails the release by
the company to its shareholders of all or any part of tbe
assetS of the company;
(b) any distribution by a company of debentures or deb>:nture-stock.
10 the extent to which the coJDpany possesses accumulated
profits. whether c:\pitalised or not:
(c) any distribution made to the shareholders of a company out of
accumulated profits of the company on the liquidation of the
Provided that only the accumulated profits so distributed which
arose during the four previous years of the company prece-
ding the date ot liquidation shall be so included; and
(d) IIny distribution by a company on the reduction of its capilal to
thc exlent to which the company posseSS(II aceumulated profits
which arose after Ihe end of the previous yeu ending next
before the 1St day of October 1949. whether such accumulated
profits have been capitalised or nOI;
Provided that .. dividend" does not include a distributton in respect
of any share issued for full cash considerltion which is not
entitled in the event of liquidation to participate in the
surplus assets. when such distribution i. made in accordance
with sub-cilluse (c) or (d):1
t [(6C) M Inspector of Income-tax" means a perSOD appointed to be ao
Inspector of Income-tax under section 5 :]
(7) "Incometax Officer" means a peT50n appointed to be an Income-
tax Officer under section 5 ;
(8) .. Magislrate" means a Ma,istrate of the first class. or a Magistrate
of the second class specially empowered by the President of the
Union to try offences against tbis Act;
(9) .. person" includes a Hindu undivided family;
(10) M prescribed" means prescribed by rules made under this Act;
(II) .. Previous year" means' (in respect of any separate source of
income. profits and gains}-
(u) the twelve months ending on the 4 [30th <jay of Septemberl n:lt
preceding the year for which the asses$ment is to b: made.
or. if the accounts of the assessee have been made up to a
date within tbe said twelve montbs to respect of a year
~."C"C"'-:-:'-'C'-'"',CxCx'"",',,',,C,,::-.- - - - - - - - - - - - - - - - - - -
ht. it led by' Act L. 19S4.
I IIlHrted by ACl x.'(xvt, 1\146-
Stat.t;lulrd by Io,ct XXI I94S.
164 Burma /I1COflll!-tQX.

ending on any dale other than tbe said I [30th day of

September]_ then at the option of the assessee the year
ending on the day which his accoulIlS 11avc so been made up:
~ [Provided that where an assessee has been assessed in respect of I
particular source of income. profits and gains. he shall not
in respect of that source cltcrcise this 01"1 ion so as to vary
the meaning of the expression .. previous year" as then
applicable to him clIcept with the consent of the Income-tax
Officer and upon such conditions as the Income-lax Officer
may think fit; or)
(b) in the case of any person. business or company. or class 0(
person. business or company. such period as may be
determined by the Financial Commissioner or by Sid
authority as he may authorize in this behalf; 3 [or
(c) where a business or profession has been newly set up in the
financial year preceding the year for which assessment is to be
made. the period from the date of the sening up of tbe businesl
or profession to the 30th day of September ne;(t follow.ing or te
the last day of the period determined under clause (b). or. iI
the accounts of the assessee are made up to some other date
than the 30th day of September and the case is not one for
which a period has been determined by the Financial Commis-
sioner under clause (b). then at the option or the assesue.
the period from the date of the setting up of the business or
profession to such other date;
Provided that when such other date does n(l( fall between the seltinc
up of the business nr ['Irofession and the ne;(t following JOO
day of September. it shall be deemed that there is no
pre... ious year: and when the assessee is a partner in a firm.
.. previous year" in respect of his share of the income. profiu
and gains of the firm meanS the previous yeur as determioed
for the assessment of the income. profits and gains of ~
firm :]
(12) .. principal officer ", used with reference to a local authority or I
company or any other public body or any association. means-
(II) the secretary. treasurer. managel or agent of the authority,
company. body or association. 01
(b) any person connected with the authority. company. body or
association upon whom the Income-ta):, Officer hilS served I
notice of his intention of treating him as the principal offieCI
thereof :
(13) .. public servant" has the same meaning as in the Penal Code:
, Sllblltitll!,'d by Act XXI, 1945
Sl,bstiluled by Act XXXvI, 1'H6.
'~llIaerted hy Act XXX"I, 1946.
lJurmQ Incomt-IQx. lOS
(14) "registered firm" OleaQS a firm registered under the- provision.
of section 26A;
(15) .. total income ".means total amount of income, profits and gains
from all sources to which this Act applies computed in the
manner laid down in section 16: and
, [" total world income" includes all income. profits and gain.
wherever accruing or arising except income to which. under
the provisions of sub-section (J) of section 4, this Act does Dot
apply; and]
(16) .. unregistered firm" means a firm which is not a registered firm.



J. Wherc uny Act of the Union Parliament enacts that incometu shall Char~e ..r
be: Chllr&ed for uny year at any rate or rates,' [ . J tax at that Incoo"" tu.
tate or thos.: rates shall be charged for that year in accordance with. and
subjeCI (0 the provisions of, this Act in tesptct of' [the total income) of the
previous year of every individual. Hindu undivided family, company. firm
lind other 1 [aSSOCiation of persons).

(4. 0) Subject to the provisions of this Act, the total income of any Appli<:~lion
previous year of any person includes all income, profits and gains from Ol t"e Ad.
whatever source derived which-
(u) are received or lire deemed to be received in the Union of Burma
in such year by or on bchalf of such person, or
(b) if such person is resident in the Union of Burma during such
(i) accrue or arise or are deemed to accrue or arise to him in the
Union of Burma during such year, or
(ii) accrue or arise to him without tbe Union of Burma during
such year, or
(iii) haVing accrued or arisen to him without the Union of Burma
before Ihe beginning of such year and after the 1st day of
October 1949 arc brought into or received in the Union of
Burma by him during such year, or
(e) ir such person is not resident in the Union of Burma during luch
year, accrue or arise or are deemed to accrue or arise to him in
the Union of Burma during such year;

I t"'en"d bl' Ad L, 19-'4.

The word." ~~plic .. l>le'" Ihe 101.11 inco",e of an ...""oee WiOre dele:cd by Acl L, 1951.

, Substituled find.
S.bolitulcdby Act XXX\"!, 19'46.
Sub;liluled by A~( LXXHI, 1953.
1"1,~ ."n"..1 !'ina""" Act fi.~.. the rat... at ...bi,1l jucometu II 10 be dlarged fer tba
lollowinlr }'Ca.
166 Bu,,,w IlIrolll~ta;(.

Providrd th3t there shall nOI be included in any ssmmenl for tbe
year cnding on the 30th day of Sr:ptembcr 19S4 both tbe
amount of income, prolits and gains referred 10 in sub-claUli!
(ii) of clause (6) and lhe amount of the income. profits allli
gains rcfcru:d to in sub-clause (iii) of clause (6) but only tile
srealer of the two amounts;
Provided funber that if in any year the amoullt of income Iccruilll
or arising without the Union of Burma exceeds the ame...
brought into the Union of Burma in thai year, there shall not
be included in the Dsscument of the income of that year ..
much of such eAcen as d~s not exceed kyuls four thousand fiw
JCplalllllwll 1._lol;ome, plaths and gains accruing or arising without the
Union of Burma shall not be deemed 10 be recl'ivcd in or brought into tile
Union of Burma within thc meaning of this sub.scction by reason only of tile
fact that they are tOlk~n inlo account in a balance sheet prepared in tile
Union of Burma.
Explanatian 2._lncome which would be char..eablc under the helM!
.. Salaries" if payable in the Union of Danna shall b: deenlCd to accrue Of
arise in the linion 01 Burma wherever paid if it is earned in the Union of

xpftJtltJ'icm 3--A dividend paid without the Union of Burma by'

COmpany Shall be deemed to be incom~ accruin" or arising in thc Union of
Burnlll to the exlent 10 which il has been plid :ut of the profits subjected to
income-tn in tile Union of Burm:1.]
I [(1) For the purposes of sub-section (I). wher'll a husb.Uld is not.'
resident in the Union of Burma remittances received by his wife resident ~.
the Union of Burma out of any part of his income which is not included I-
his total income Ihall be deemed 10 be income aCCfuint; in the Union of Bur~
to the Wife.)
(3) This Act shall not apply to the following classes of incOll ie ;- 1
(i) Any income derived from propeny held under trust or olher ~el~
obligat!oll wholly for rdil~oU$ or charitable POlP()$CS. 1 ~wltb~
Ihe Union C'f Burma}. and In Ihe case of properlY M} he.d In ~
. II y .~'t llpa rl
only f or lwch purpos..:s. lhe .Incullle appliell. or hna
for applicJtion, lheret",.
(ii) Any income of a religious or chll.rilabh, im;litution derivrd fro
volunlary CUlluibuliol\s and applie~b\c $oldy to reliGiouS or
charitable purposcs.
(iii) Tile ineOllle of locul aUlhori\in. f
(iv) lnterdt on sccurilles which ure held b}'. or 'Ire the property o.
any provident fund to whicll the Provident Funds Act applies.
BlUnw Income-lax. 167
(v) Any capilalsum r~eived in commutation of the whole or a portion
of a pension. or in the nature of consolidlted compensation for
death or injurid. or in p~yrnent of any insurance policy. or"as
the accumulated 'balance at the credit of a subscriber to any
such provident fuud.
(vi) Any special allowanl;e. benefit or perquisite specifically ganted
to meet expenses wholly and nccessaril)' incurred in the
performance of tbe duties of aD office or .:mpJoylllent of
profit. .
(viiI Any receipts lKlt beins rcceipu arising born business or the
e.tercise of a profession. vocation, or occupation. which arc of
a casual and nonrecurring nature or arc not by way of addition
to Ihe remuneration of an employee,
viii) A;ricultural income,
(ix) Any income received by trUSteeS on behalf of II reco&niud
provident fund as defined in clause: (a) of section S8A,
III this sub-section" charitllble purpose" includes relief of the poor,
education, medical relief. and the advancement of an)' other object of
gellcral public utility,
I [4A. Fur the purplJses o( this Act-
(a) any individual is resident in the Union of Burma in any year if
(n is in the Union of Burma in tbat )'ear for a period amoWltins
in all to one hundred and eisht)'two days or more: or
(ij) maintains or has maintained for him a dwelling place in the
Union of Burma for a period or periods amolintin, in III to
one hundred and eishty-two days or more in that )'ear .nd is
in the Union of Burml for Iny time in that year: or
(iii) havin~ within the four yeus preceding Ihat )'ear been ill tbe
Union of Burma for a period or periods amountinJ ill III to
three hundred and sixtyfive days or more. is in tbe
Union of Burma for any time in thai year otherwise tban 00
an occasional or casual visit: or
(iv) is in the Union 0: Burma for any time in that year and the
Incometax Officer is satisfied that .such indiyidual having
arrived in the Union of Burma during thal year is likely to
remain in the Union of Burma for not less than three years
from the date of his arrival:
(b) Hindu undivided family. a llrm or other association of penons is
resident in the Union of Burma unless the control and
management of the affairs is situated wholly without the Union
of Burma: and) , .

, !poulcd bj" Ad LXXVII. 1953.

t [ttl a ~mp;ll1Y iI resident in the Union of BllIlQa iD. 1.111 ycar-
(,,) if lIIe control and management of hs atIairs U: situated wbolly
in tbe Union of Burma ill that )'ear. or
(6) if ilS i.ncomc arising in the Unioll of Burma In tbat year cxcecdl
iu iQCOmc ari.ina without the Union of Bwma ill _


5. (I) There shall be the followin& <:lasses of Income-tax authorities t

tnc purposes of this Act. namely ;-
(eI) The Finlncial Commissioner.
(b) Commissioners of Income-tu.
i [(c) 3[Additional) Commissioner of Income-ta".]
I [(d)] Assistant Commissioners of Income-tax,
I (e)] Income-lax Officers,
((I) Inspectors of Income-tall.)
(1) The President of the Union may appoint a Commiuioner of
Income-In for an)' area specified in the order of appoinlmc"lL
I {(4) The President of the Union may appoint ., many Assistlat
CommissioneR of Income-lax and Inconl-m Officrs as M may deem tiL
TMy lhall prform tMir functionl in respect of luch prsonl or classes of
pnsolll and of lUl:h incomes or c1auea of incom and in rspect of IlICh are.
u the President of th Union lIlay direct and....her tl~iO or more Apinul
Conlmiuiontrs of Incomc:tu or Incometu Offic:erl hue been appointed ror
the lame uea. ill aa:orlianee with any orders which the Commipioner oJ.
Income.tu may make for the uittribution and allotalion of lhe wort to be
pedonned. Tbe CommiuiolKt mat. with the previous approval of tbJ
Presidenl of the: Unioo by ,ellenl or special ol'l:lcr in writini. direct that tbJ
powen conferred on the Income-till Officer allu the Assislln[ Commilliontt
by or undcr this Act lhall. in rClipect of any specified cue Of clUl oJ.
cases, be CKen:i~ by the Assistant Commissioner. and the CommiuiOftCt'
respectively and. (or the purposes of Iny elSe in rupeet of which such order
Ipplicl, refenmc:es in Ihi. Act or in any rules made hereunder to till"
Income-tax. Officer and the ASSi~lan[ Comnlissioner shall be deemed 10 bt
references to the: Auislllnt Comminion( r and the Commiu;ioner. respectively. J

I 8'ob,ti["loll by Ad XXIX. 19$4.

Inro"c" b .1.(1 LXXVII. 195),
S<>'.,.OiIl1ted by AU XXIX, 1'154.
CI"" \<I and (d) "'"~nll~,td (0'1 and '<I rupoclhcb iWd.
1" ltd by Act L, 1'154.
llubotillllod by Act XXVlII, l"~.
lJlltlfUl Incom~. 16l
1 (5) The PrcsMent of the Union may appoint t [an AddidonaI)
Commi"iontr oC lncoWe-tlX for lUI)' Irea specified in the order of Ippointl'lcnl.
He shall ~rform his functions in spect of such persons or clusel of
persons .nd of such incomes or clwea of income and in respect of such
.reU. and such other functionlll the Presideot of the Union rna)' direct.)
J (5Q) The Commissioner rna)'. subject to tht: rules and orden of the
President of tbe Union regUlating the conditions of service of persons io
pllblic ser~ices and posts. appoint II mao)' Inspectors of lncome-[&X U ma)'.
from tinle 10 time. be sanctioned by the President of the Uniod.
(5b) Inspectors of Income-tax shall perform such functions in theuteu-
liOl1 or this Act as are assigned to tbem h)' Ite Income-tax Officer or other
Income-lax authority under whom they are appointed to ,,"ork. and shall be
lubordinale to such officer or authority.
(Sr) Subject to the rules and orden of the President of the Union
regulating the conditions of scrvicc of persons in public servius and
posts. an Income-tax authonl)' may appoint such uccutive or ministcrial
staff as may be necessar), to assin it in the excclltion of its function)
(6) '[The ~ [Additional) Commissioner of Income-tax appointed under
subseclion (5) and the Assistant Commissioners of Income-tal] and
Income-tax Officers appointed under sub-section (4) shall. for the purpose.
of this Act, be subordinate to the Commissioner of Income-tax appointed
under sub-section (1) for the area in which they perform their functions.
~ 1(1) Whenever in respect of an}" proceeding under lbis Act an
Income-till. authorit)' CC8seS to exercise iuri"'-ictioo and is succeeded
by anotl\cr who has and exercises jurisdiction. the Income-tax .uthorit)' 10
succeeding ma)" Continue the proceeding from tbe stage at wbicb tbe proceeding
wal letl by his predecessor:
Pronded that the asses.sce concerned Inay demand lbat before the
proceeding is 10 continued the prel'ious pr~eding or :lny part thereof be
(C-op'meu or that before any order for assessment is passed against him he
be reheard :
Provided further that in computing Ihe period of limitation for the
purposes of section 34, the time laken in te-opening tbe whole or any part of
the proceeding or in ghing an opportunity to the assessee 10 be re-heard under
the preceding prol'jso shall be e....e1uded.)



~A. (1) The President of the Union shall appoint o.e or more Appellate
Tribunals each consisting of the following thrn whole-lime members

I JI\~fI.d by Act LXX"!I, J~53.

Stlb.liM.d by Mt XXtx, 1954.
hllert.d by Atl 1., 1954.
, Sul:ostilulH by Act LX"'II, 19S3.
I".."ted hy A~t XXIX. 19,5.1.
110 ,Burmn Income-lox.
to exercise the f\lnctions conferred on th~ APpellate Tribunal by
this Act;-

(u) Judicial member.-A Judicial member shall be a person. who hat

for at least five years held a judicial post in the Union of Burma
not inferior to that of a District Judge or has practised at
an advocate of the High Court for not less than ten years;
(b) Accounrant mtmber,-An Accounl.1nt member shall be a person
who has for a period of not less than five years practised as a
Registered ACCQuntant, enrolled on the Register of Accountants
maintained under the Burma Auditors Certilicale Rules: and
(t") RtVelUlf melltbtf.-A Revenue member shall be an officer with
experience in revenue mailers. who has for at lC<lst three yean
held any post in Government service not inferior in rank to
Ihal of a Deputy Commissioner of a District;
Pro\'ided that the President of tile Union may appoint as an Accountant
member of the Tribunal any person not possessing the qualificalions required
by this sub-section if the President of the Union is satisfied that he has
qualifications and has had adequate e.1perience of a character which render
him suitable for appointment to Ille Tribunal:
Provided further that the Tribunal shall nol be deemed to be in\'alidly
constituted merely by reason of deaH. or temporary absellCe due to retirement
or removal of any member.
(1) The President of Ihe Uniou may appoint allY one of the three afore-
said members to be Ihe Chairman of the Appellate Tribunal.
(1) In the event of any difference of opinion among the members of tnc
Appellale Tribunal the opinion of the majority shall prC\'ail.
(4) The Chairman or any other member of the Tribunal spedaUy
authorized in this behalf by Ihe President of the Union may. silting singly,
dispose of any case which pertains to an assessee whose total income as
computed by the Income-taA: Officer concerned does not exceed kyats twenty
(5) The members of the Tribunal shall be appointell for a fixed term
by the President of the Union.
(6) Subject to the provisions of this Act, the Appellate Tribunal may
make rules to regulate its o..... n procedure in all matters arisillg out of tbe
discharge of its functions inclulling lhe places at which the Tribunal shan
hold its sittings

l'ralllitory 58. Notwithstanding the coming into force of the Burma Ineomet.X
(Amendment) Acl. \953.-:-
<:oo:I.. 'I.".... t
OIl th~ <OIl.. (a) all appeals already duly instituted under section 32 at the time
m ,II"" of when the said Act comes inlo force.
!he Appdlale
Tl"ib'.hal. (b) all flroceedings Ihen pending before the Commililiioner in connectiOD
witb tbe exercise of bis powers of revision under section 33,
kl al1lpplieatiold to tbe Commiuioocr, lben pendinl for reference
to the Hllb Coun under nb-SliOD (2) of KClioo 66. and
(d) all applications to the Hilb Court. thcn pendiOI. for tbe iUlIe of
requisition 10 the CommiuiooCf under lubsectWll (1) of
section 66-
may be continued lind disposed of as if the n.id Act had not come into (orce,
a!lli the provj~ion. of slIb-sections (2), (J). (JA), (4). (5) lind (tI) of section 66.
IS subsisting before lhe said' Act ealOC inlO force shall continue to have clIect
in rcMion to the appeals and proceedings rdcrrcd 10 in clauses (Q) and (b):
Provided lliat where under the provisions of Kclion 33A II .ub~tilulcd
by the Burma Income-taJI (Amendment) Act, 1953, an aJ5tRcc becomes
~ntilled (0 appeal 10 the Appellate Tribunal asaiolt lOy order passed by III
Auistllnl Commiuiol'lcr l,Iode.r 'CeIIOD 28 O section 31 in respect of whicb he
has already kld~d aa appeal 10 the Commissioller uader section 32 or made
IIY applicalion 10 Ihe Cocnmissioner for the exercise of his powen of r~ision
llllder ietlion 33, he ml)' "'I his oplion eled 10 protud witb his appeal 10 tbe
Commiuioner or his ",pplitatioa u the use may be. ill whkb cue he sbaU
lose Itis riEhl of appt;J,llo the AppcU.ue Tribunal. or be m",)' elect 10 appeal
10 the Appellate Tribunll under section 33A. in wbieb eue his ",ppeal to the
Commissioner or his application. as lhe ease may be. shaU lapse.]

T AXABU 1Nco1ol!.

,. S~ve as other.....ise provided by Ihil Act, tbe following heads of income. H.~ ... or
pro~ls and Silins shall be chargeable to incomelax in the manner hereinafter I",oco.
appearillg. Ilamely :- IIK.,.....~

(i) larics.
(ii) llltere51 on securities.
(iii) Property.
(iv) Business.
(v) Professional earning5-
(vi) Other 5Ourees.
7. (I) TIle In sl\;J.lI be payable by an assessee unda lbe bead Sal.....
~Sabriel" in respecl of any sabry or wages, allY aOllllity. ptll5ioa or &"luity.
illll any fees. eOmmilSiolll, perqullitu or pro6ts I [ . 1 ill lieu of. or
ill addition to. OI11y salary or wlgcs. S [which Ire due to him from. whether
paid or aol. or are paid by or on behalf of lhe Governllent J. a local lutbority.
I COmpany or any ollo<'r public body or associatioll. or ' ( . . ] aoy
private emplo)'cr:
Pro~ided Ihal Ihe lax Ihall not be paYlble in respect of any lum dedueted
I [from Ihe salary payable Ity cr on behalf of the Goveroment 10 Iny individual.
- - I The ,....-d."";; .....i,c<l by Ill.... "'erc omiUcd bl """ XXXVlI 1\l46.
, s.\>.litu"" ~
The " ..... <to .. b)' 0' DC bell:oU of R "'en: ~ 06il.
being a sum deducted in accordance with the conditions of his service] for tile
purpose of securing to him a ddcrred annuity or of mOl kin;: prov,sion for his
wife or children, provided that the sum so deducted Shall 1101 oc..:ed one-sixth
of the salary I( : }
"(Provided further that the tax Shall not be payable in respect of any sum
whiCh the assessee by Ihe cond,tions of his employment is re:ju,red to spend
out o[ his rc,t1uneration wholly, necessarily amI exclusi\'dy in the performance
of his dUlies.]
'[Explum/f;<)fl J.)-The risht of a person to occupy fre" of rent as a place
of residence any premises provided by his emplo)'er is a perquisite [or tbe
purposes of this subseetioll.
'(Explonalion 2.J~A paymeRt due to or received by an asses$Ce from an
employer or former employer or from a Provident or other Fund is to the
e.,ten! to which it does nOI consist of f;ontributions by the assessee or interest
on SUf;h f;ontributions a prolit received in li",u of salary for the purposes of
lhis subseclion. unless the payment is mao., solely as compensalion for loss uf
elllpIO)'menl and lIot by way of remuneralion for past suvices :
Provided that nothinG herein contained Shall rcnder liable to 'ncometn
.1l1Y payment from a providellt fund to ..... hich thc Provi,Jcnt Funds Act applies,
or any paymcnt frOIll a recognised providenl fund \\ithin the meaning of
Chapter IXA if such payment is cxemFted frOIll payment of iRcometax under
the pro\'isions of Chapler IXA or any paymcRI from an apprOl'cd superannua-
tion fund within the mcaniRg of Chapler IXB:

ProvidC<.l further that IUnlP sum paymcnls from other fURds liable to
ilieUllle-tax shall Ix: assessed separately at a rate representing half the rate of
tax applicable to the asse~see's total incOIllC under thc head ., Salaries"
(e~e\usive of the lump Slim) for the bst Complelc year of service.]
(l) Any illCOrne which would be charseab1c ullder this head if paid in
the Union of Burma shall be dCClllcd 10 be so ch;,rge"blc if paid to a citilen
uf the URion or any servant of the Government in <.Iny pan of the Union 01
Burma :'[by or On behalf of the Go\,crllnlclll] or by a local aulhority established
by the President of the Union.
1,,1~,e.1 "', 8. The tax shall be payable by an asscssee under the head" Interest
...,...,iti.,.. on seeuritics " in respect of the illtercst rcceivable by him on any security
of lhe Government nf the UniOR of Burma or any security of the Government
of India or Pakistan enfaeed for payment of interest in the Uniun of Burma,
or on debentures or other securities for money issucd by or on behalf of a local
authority or a Company:

, Su"'titukd by Act LXXV]], IIlS3.

tnst'kd jb~f
RC'lUmb<~d b)' A'I I.XXVtt, t9S3.
In""rtc'<1 ibid.
Su"'til..lcd by A<t XXXVI, 1'/46.
BJlrtnQ lncomMQx. I1J
Provided thai no income-lllt shall be payable under Ihis stclion by tbe
assessee in respect of allY sum deducl.ed born such interest by way of commis-
sion by a bJnker realizing such interest I [on behalf of the assessee or in respect
of any interest payable on money borrowed for the purpost of invntment in
the securilies by the assessee eJcept inttrrst chargnble under this Act which
is payable wilhout the Union of Bwma. IInleu in respect of interut which is
ilO chargeable. tliX has been paid or dedUCl.ed lI.m:ler ste:tion 18. or unless there
is a person in the Union of 811rma who mlY be appointed an agent ullder
Jtttion 4) in respect of sllch interest.)
I (.

~ (9. (I) The tax shall be payable by an assessee under the held I'......rty.
" Prnpcrly" in respect of the bonupdt InnUll value of property cOlllin
ing of any buildings or lands of which he is the owncr (olher Ihan sllch portions
of such properly as hc may occupy for the pllrposcs of his business), or in
respecl of which he is cntilled to receive aoy rent or re'ienue in money. kind
or service, subjcct 10 the following allowancl:s, namely :_
{il where Ihe property is in the occupation of the assessee, or where
il is let 10 a tenant and the assessee has undertaken 10 btu
the cost of repairs, the Imount paid on account thereof by the
(ii) ~here the property is in Ihe occupalion of a lenanl who has
umJertaken to be:u the COlt of repairs, Ihe :rmount by which such
value ueds the rent paid by the tenant up 10 but not uceed
ing the amount expended by the tenant for bonu-lid, repairs to
the properly;
(iii) the :rmount of any prcmium paid to elUllre againsl rid: of damage
10 or loss of the property or any crops to be raised or cank to
be reared therein:
(iv) where Ihe propeny is subjeci 10 a mortgage. or otber capitll
charge, Ihe amount of any interest on such mortgllge or char&\" :
Ilohere tne properlY is subjecl to a yound tenl lhe lmouol of
luch ground renl : where the properlY has been acquired with
borruwe:.! capital, the amount of any interest payable on such
Capilal and nol specifically charged llpon tne property iUt;lf. and
where the assessee has taken loans under the Land Inlprove-
menl Loans Act or the AgriculturisU' Loans Act. the amount
of any inlerest Ihereon actually paid by him in respect of the
property ( : J
~ (Provided that no allowance shall be made in ~spect of any irlterest or
annual charge payable withoul the Union of the Burma and chatgeat1le under
this Act eltcept interest or a charge on which lilt has b~en paid or from whicb

, Subltit.led b~' Act L, /')51.

The """01'" p'G i .... wa. dtltlte! ;1>1<1.
S,tlst"ottd h) Ad X.U:VI,'l'J4',.
, Sl!,!ol.iHtd 1' Ad XXIX, 195-<.
I n..rltd ,b~/.
114 Burnl4 Incomr-Illx,

tax has been deducted un<k:r ketion 18 or in res!'C'ct of which there is all
.genl for tbe payee in the Union of Burma who may be aucssed under scc:tioJl
43 : )
(v) any sums paid on account of land revenue in respect of tbe
(vi) in rupect of collection charges, a sum not exceeding the
prescribed maximum;
(vii) in respect of vacancies, such sum as the Income-tall( Officer
may determine. having regard 10 the circul11stance~ of the
Burtn13 Income-tax.
10. (I) The lax shall be payable by an assessee under the head HUI\lle...
~ Business" in respect of Ihe profits or gains of any business carried on by
(2) Such profits ~r gains shall be compUied after making the following
allowances, namely :-
0) any rent paid for the premises in which such business is cauied
on, provided that when aoy substantial pan of the premists is
used as a dwelling-house by the assessee. the allowance under
this clause shall be such sum as the Iocome-talt Officer may
determine having regard to the proportional part so used;
(ii) in respecl of repain, where the assessee is the tenant only of the
premises and has undertaken to bear Ihe COSI of such repain.
the amount paid on account thereof. provided that, if any
substantial part of the premises is used by the assessee as a
dwelling-house, a proportional part only of such amount shaU
be allowed:
(iii) ill respect of capilal borrowed for Ihe purposes of the business.
where the payment of interestthereOrl is nOt in any way dependenl
on Ihe earning of profits. the amount of the interest paid 1 I:]
'jProvided thai no allowance shall be made under this elause in any
case for any interest chargeable under Ihis Act which is payable
without the Union of Burma e;l;Cept intereSl on which
tax has been paid or from which la'! bas been deducted under
section 18 or in respect of which there is aD agent in lhe Union
of Burma who may be assessed under section 43 :]
Explanation._Recurring subscriptions paid periodically by shareholders
or subscribers in such Mutual Benefit &lcielies as may be
be prescribed shall deemed to be eapital borrowed within lhe
meaning of this clause :
(iv) in respect of insurance against risk ot damage or destruction of
buildings, machinery, plant. turniture, stlX:ks or stures. used for
the purposes of lhe business. the amount of any premium paid:
(v) in respC(;! of current repairs to such buildings. machinery. plant,
or furniture. tlte amount paid on accoWlt thereof:
(vi) in fCSpect of depreciation of such buildinJs. machinery. plant, or
furniture being the property of the asseSSee, a sum equivalent
to such percentage on Ihe original cost thereof to Ihe assessee
as may in any case or class of cases be prescribed I [:)
[and where Ihe buildings have been newly erected, or the
machinery or plant being new has been installed after the ht
October 1953 in respect of tlte year of erection or installation
~.'"C",C"O,"C,,-,C'-'-AC,C,CXCXC,CX-.C"c~::-.- - - - - - - - - - - - - - -
[o .. ,tcd ibid.
Suhllituted hy Act LXX\'Il. 195J.
I".. rled wid.
". Burma Inrom~"U:'

a further sum by way of initial depredation allowance

(u) in the usc of buildil\!s the erection of ""hich is begun Ind
completed between the I~I day of October 1953 and 30tb
day of September 1958 (both days inclusive) to I S per cent of
lhe cost thereof fO the t1ssusee ;
(bl in the case of other buil:1in,'JS to 10 per cent of the cost thereof
\0 the assessee:
(c) in the case of m3chinery or plant, 10 IS per cent of the cost
thereof \0 the llssc~sce :1
Provided Ih:ll--
(0) the prer.crib;,:d panicul:lr!l have been duly furnished:
(b) where full effect cannol be gh'cn to any such allowance in aD)'
year Qwing to there bc:ing nn profits or gains chaq;cable fOI
that year. or owing to ttle profits or g::ains chargeable beilll
leu than the allowance. the allowan<:c or part of the
allowance to which cffect has not bc'en given. 3S the case
may be, sbll be added to the 3mount of the allowance for
de!H"eci3tion for the f(lllowing year and deemed to be part of
that 3110wancc. or if there is no such allowance for tllat
year. be deemed to be the alklwaoce for that year. and SO 011
for succeeding years; allo
(I') the a&llregatc (If all such all(lw:lnces made under this Act.
, (or .Iny Incometax Act forl11erly in force). shall in no case
exceed the (1Tigin31 .,:ost to the assessee of the buildings.
machinery. plant. or furniture. as lhe caSe may b ;
fHvi n) NotwithSlanding th:ll the machinery or plant is not used for
lhe whole of the previous ye3r the assessee shall be entitled to
full depreciation allowance for that year if the machirtCry or
pl:l,nt is u~d even for 3 portion of that previous ye3r ; 3nd where
there h;ld been transfer of 3sselS during the previous yellf tile
as5Cssee. who 13st o....ned ;lnd used the aSlCts. sh311 be entitled
to the said allo....ance :)
((vii) in respect of any such building. mllochinery or planl.....hich his
been sold Of disc3rded or demolished or lIestroyed. the
difference betw~n the orlgin31 cost to the assessee of tbe
building. machinery or plant 3S reduced by the :ll!.&reg:lte of Ihe
allowances made in respect of depreciation under c13ust (vi)
and the amou1lt Ifor which the building. machinery or plant]
is aClually sold or its $Crap value;
Provided that such amount is actually written off in the books of Ibe
I Subs;itulod b)' 1M JI"nnJ L.~wl I AJJrtJllo1.o;;;-,.;,;,~,,."";,;-.----------
tpurted by"'" LXX\'II, I'/B.
SUbttilalecl ",.
S..hlil.ted by ".1 L, 19504.
Bwma IIICOIIU-/tU_ J71
1(Provided further th~ where Ibe amount for wbic:1 any building.
machinery or plant is sold wbether durins Ihe continuance of
. the business or after the cessation thereot exceeds the original
cost as reduced by the aggregate of the depreciation allowances
already liven. so much of tbe tJiOCCSS as dou not exceed the
8nre&ate of the deprec:iation allowances already given $hall
be deemed to be protlu of tbe previous year in which the sale
toot place; )
(viiaJ in respe<:t of animals which have been used for tne purposes of
the business olherwisor than II stock in lade and have died or
become permanently uKleu for such purposes. the difference
between the original cost to the assessee of the animals and the
lllllouni. if any, realized in respect of the carcaStiesor animals;
., [{viib) Whue an assessee leu on hire machinery. plant or furniture
belongin& to him and also buildings. and the letting of the
buildings is inseparable from the letting of the Slid machinery.
pl;,.nt or furniture. he shall be entitled to allowances in 8Or-
d ..nce with the provisions of clauses (v). (vi) and (vii) in respect
of such buildings ;)
(viiil any sums paid On ae<:ount of! land-revenue. local rates or
lIlunicipal tal>.es in respecl of such part of the premises as is used
for the purp,)seS of the business :
(viiia) any .um paid to an employee as bonus or commission for
services rendered. where such sum would not have been payllble
10 him ali profits or dividend if it had not been paid as bonus or
commiuion :
Provided that the anlount of the bonus or aMnmiuion is of a
reasonable amount with reference ta-
(u) Ihe pay of the employee and the conditions of bis service;
(b) Ihe profits of the business for the year in question; and
((') the sennal practice in similar businesses;
~ [(iJo.) any eJo.ptnditure (not being in the n3ture of cllpital upenditure
or perSOnal expenses of Ihe assessee) Illid oul or upended
wholly and exclusively for the purposes of such business :)
Provided that notbing in clause (viii) or clause (ill;) sball be deemed
to authorize the allowance of any SUDI paid on account of any
cess. rate or tall levied on the profiu or I.in. of any bUliness
or assessed at a proportion of or otberwise on the basil of
any sucb profits or J:IIins :
"(Provided further that nothing in clause 0-,,) shall be deemed to
authori:te any allowance in respect of any payment by way of
interest. nlary. commission or remunerati':m made by a firm
to any partner of the firm.] \
~ SIlbllituled b, Ael L. 1954.
I.. _,tw by ACI UXVU. 19$3.
5""'lollllrd ./lid.

178 BU'mfl 11I~(HI1~/QX.

(J) In subsection (1). the word ~ piid muns lctw.lly pilid or incurred
according to the mclhod of accountinlupon 1M basis of whicb
the profilJ or gains arc computed under this section.

PTo(cl'll:Il II. (I) The lax lihall be payable by an assessee under the head "Professional
urnh,ll.". earnings" in respect of the profits or gains of uny profession or vocation
(ollowed by him.
(1) Such profits or gains shall ~ computed after nlating the followinl
allowances, namcly-
(il Iny upendilure (nOt being in the nalUle of Cilpilal upcnditUlcl
incurred 50kly for the purposes of such profession or VOC':ltioll.
aad not being penonal upcnle5 01 the assessee ;
(iiI in respect of depredation of buildings lind depreciation and
obsolescence of mllchincry. l!pparaIUS. appliances. plut.
furniture or other capital ISseIS being the property of the asli$(C
and used solc1~ for the purposes of st.ch profcssion or vocalion,
the allOwances specified in clauses (\'i) and (vii) of $Ub5e<:lion
(1) of section 10 subject 10 ~11 Ihe coml;lio01$ $fl~cilicd in those

11. (I) Tilt; lall shall be pa)'able by an US'iCuee under the head MOther
fOU""- sources" in r"ptCt of income, profits and gains of evcry kind lind trOlll
every source to which this ....ct applies (if not included under any of tllr
pre<:edinc heads).
(1) Such illC<'me, profits and lains shall be compuled ..fler making
allowance for any upendilure (not bein& in lhe nature of , ..pital npcnditufel
incurred fOlely ror the pUlpo5C of makinl!: or earnin; such income. profits or
gains. provided that 110 allowance shall be made on account of any personal
e~pcnscs of the aSSCSfoCe ~(,l
) (or any interest chargeable under this Act wltieh is fllt)'able without lhe
Unton of Burma not beinC interest on which tn hu been p:aid Of from whicb
In hu been deducled under S(ction 18.) .

13. Income, profits and lains shall be compu!ed fOf the purposes of
uctions \0. \1 and 12 in accordance with lhe method of accountinl fClularly
employed by the assessee:
J>Tovided that. if no metlt.xl o( accJunting has been rc&ul;trly emplo~,
oc if the method emplo)'ed is sucit that, in the opinion of the Income.tll
OlfK:er, the income, profln and gains cannot properly be deduced lherefrom,
then Ihe computation shall be made upon such basis und in such manner as tlie
lncome\n Officer may determine.

I s..bdion 13.....11 <ltltbo<l by "dUX\'t1, t9S3,

s..bllitutcd b)' Art XXIX, 19S4.
Burma 11lCOme-fax. '79
14,. (II The lax shMll nOI be payable by an assessee in respect of any sum ExemptionS
wbich he receives as a member of a Hindu undivided family. 01 all~le""l
(1) The tax shall not be payable by an assessee in respect of-
I (o)
(b) such an amount of the profits or gains of any firm which have been
3Ssessed 10 income-tax as is proportionate to his share in the
firm al the time of sllch assessment; or
Ie) an)' sum which he receives as his share of the profiU or aains of
an ~ (associatjon of persons), other than a Hindu undivided
family. company or firm. where such profiU or gains have betn
assessed 10 incomelux.

15. 3 [(I) The tax shall not be payable in respect of any sums paid by an E.ttmpl;'~l
in 11l~ C~I' of
asmsu to elfel:I an insuranl:e on the life of the assessee or on the life of a 1If. 11"0"
wife or husband of the assessee or in resptl:t of a contracl for a deferred .>n,ts.
~nnuity on lhe life of the asses~e. or on the life of a wife or husband of the
asscssee. or as a conlribulion to any provident fund to which the Provident
Funds ACI applies.]
(1) Where lhe asseSSee is a Hindu undivided family. there shall be
exempled under sub-section (I) any sums paid 10 effect an insurance on the
life of any male lIu:lI1lJer of the family or of the wife of any such member.
(JJ Tile Olggregate of any sums exempted under Ihis seclion shall nOI.
1000elher with any sums exempted under Ihe proviso to sub-section (I) of
section 7 and ;lny sums exempted under sub-section (I) of section SSP. exc~ed
one-sixth of the total income of the assessee.

I [15A. ,. [If) ] Income-tax shall not be payable by an as~ssee in respect I::un pti""

of such portion. if uny. of the earned income included in his tOlal nf p.>tlon "r
irocome as is direl:ted by the ACI of the Union Parliament fixing the rate or Income.
rales of tax for any year to be deducted in making an assessment for that
lur. and for lhe purposes of determining the rates al which income-tax (but
not Super-lax) is payable by the assessee for that year his income shall be
d~emed 10 be the 10lal income reduced by the said portion.}
'(2) Any assessee not being a Hindu undivided family. company. firm
and Other association of persons who-
(a) is residenl in the Union of Burma in the year of assessment. or ~:.-.pt1Ml

(b) being a salary earner is resident in the Union of Burma in the "" ><<:<Iullt
)'ear in which income-tax falls to be deducled under sub-section for ..ife..,d
(1) of section 18 from the assessee's estimated income chargeable chitd..".
under the heud ~ Salaries"

I ClauS(' IR) or I'Jb-s~elloo l2) WIS d~leled by Acl LXXVII, t9~

Sub.tiluled bl' Ad XXX\'I. I'H6.
, Sub<liluted by Ad L. 1954.
'tnse,'cd by Act XXX\"I.I946..
Recomh",ed by Ibe Fln:tJ.ee Ad XXIX, 1953.
IlIlert~ ibid.
prO"CI to tM ....tilifaclioll of the Income-ln Officer tlu.t the Issessee-
(i) ia tbe cue of a milt. hid Iny wife li"inC wilh him or
mlintaillt'd by him dutinl tile previous year shall be ano",t4.
for purposes of determining the income-ta:Jl but nol supertII
payable by him. a deduction of kyats one thousand from lid
tOial income as defined in .section 16. and
(iiI nlDintained at any time within the previous year an unmarried
child who wu either UI\der the age of eighteen years or 1I:U
rCi,:eiving full-time instruction at any university. college. school
or other educational cstllblishment. or was serving !lOOt!'
articles or indentures with a view to qualifying in a trade 01
p,ofeu:Qn shall be allo ....ed. for purposes of delerminiq tile
incomctlll but not super'lllJl payable by the I5RSSCC.'
dcduction of kyats livc hundred from the aHcssec's total
income as ddintd in Iicclion t6. in respect of such child, . .
wherc such IUtUU maintained more than One such child I
deduction of tyatl fo",r hundred for the .sond slKh child
deduction of ky.tolli three hundrcd 10' Ihe third such child ud
a deduction of kyals two h!lOOred for each Sub5equcntchiki:
Provided Ih311he pro"isions of sub<lall5<: HI abtwe shall nO! be livn
e"eet 10 in any c:l$e where the wife in her OlI.n ,ilhl 0' by.
personal uertiun w:as in rCi,:eipt. during the relevant previa_
year. of a total income of more than kyau four thousand I...
Provided further that the aUrelate of the e~emption~ under sub<lause
(ii) above shall not in any calc eAcced kyats One thousand fi~!
.rpltlllorlon.- The upression M child" in sub<llusc (ii) abow
includes I step-child or a child adopted in accordance wilh 111
statutory provision:
Provided further Ihat Ihe provisions of this subwcdon shall not be
liven elfect 10 in lilly alSeSSlJleotlO be made for :lny year ClrlilJ
than ror the year eodinl 011 the thirtieth d]), of $cpkllbcJ
':'-pli. (19. U) The IIX shall nol be pa.yable by aD :u.scssce in res,pttl of..,.
~-, sums paid b)' him on Of atler the lrn day of October 1'M9 :IS donatio'" \0
01 oIGnalioott
lor~lo any iastitution or fund which is rSllblilhed in the Union of Burma fOf I
hit pllI"pOI". charitable purpose and iii approved by the Government lor the purposel CJl
this sccrion :
Provided 11111 the total of the luml 10 paid is not less than (wO hundred
Ind IIfty ruptC':
Provided further thll in tile case of I compan), thise~emPtion Shill appl'
onl)' in re5pCi,:! of the incometn.lnd nOI in respect of any super-tu. payable
by if.
But/nd lncolllt-lu. 181
bp/anu/iull.-ln thil section cb.uitable purpose" intludu relief of the
poor. edUCllion. medical rdiet. and tile adunment of any other object
of ,eMral public utility.
(11 The aggregate of any lums exempted uader thil section shall not
(a) onetwentieth in the cuc at a company. and one-tenth in any
other cue. of the assessee's tOl11 income II reduced by any
portion thereof e~empt from tax under Iny other prowilion of
Ihis ACI. or
{bl tl"O hundred and fifty thousand rupees. whichever is leu.
UI Thc amount by which the tax payable by an assessec is reduced on
llCtOUnl of 0111 exemption under this section shall not in any case exceed half
lhe anlaUnt in respect of which the exemPtion ilallowed under this ICction.J

I liSC. (I) SOlVe as otherwise hereinafter provided. tile till shall DOt be E _....
~yable by an iu.ses~e on so much of the profits or pil'ls derived from ..." f""" tuol
uy induslTiill undcnakinJlo which this section Ipplies as do not exceed six nbbtio.tlN
pel' nt per annum on the capital employed in the undertak.inJ computed in ""'-'ri>1
xt:Ordance with such rules a~ may be made in this behalf by the Financ::ial
111 This ~eclion applies to any ind~uial undertaking whith-
(iI is not formed by the spliuinl up. or the reconslmetion of. busineu
ulready in e,;istence or by the trlnsfer to a new business of
building. machinery or planl used in a busineSlwhich was beina
carried on or belore the 1st day of October. 19B;
Iii) has begun or begins to manufacture or produce articles In any
pUrl of thc Union of Burma at any time within a period of si~
years from thc 1St day of October. 1953. orsllth furlher period
as thc President of the Union may. by notificationpecify wilh
rderenee to all)' particular industrial undertaking:
liii) emplo)'s len or more ",..orkcn in a manufaClurinJ proceu carried
on wilh the aid or power. or employs l"'entyor more wortel1l in
a manuraclurinl proens carried OCt Wilbolll tbe aid of power;
Plovided that the President of the Union lillY. by notification. direct
thatthc uelllption conrerred by tbis section sball not apply to any panicular
indu5lrial undeflaling.
III Thc profits or gains of an indumial undertaking 10 which tbiJ
5!:ctiQn applies shall be computed in .<Irdanee witb the proviJions of
'tion 10.
(4) Tbe hU .ball not be payable by I shareholder in respect of 10 much
of any dividend paid or deemed to be paid to him by an iDdunril1
IIndeTlakinl as is lIuribul3ble to that pan of the profits or 'lillian which
lhe lu is not payable under this section.
181 BurmrJ Jrt('OlIIt/(U.

(5) Notbing in this Stction sball arrect lhe applicalion of Kction 23.0\ ill
relalton to the prolils or pins of lin industrial undcrlal>inj 10 whith I"
Stction applies. lind for lhe purposes of thai seclion. lhe upre55i1ll
.. usuuble income" sball be decRIed 10 include Ihe prolils or Cains in rapea
of which tbe IIll is nol payable under Ihis seclion.
(6) The provisions of Ibis seclion shall 3pplylo lhe ususmcnt for Ue
&nancia) year DC.lI foUowinllbc previous year in which lhe assessee be&ins ItI
lIlanuflClure or produce anicles and for lbe four usessmenU immcdiatdJ
.. ~cmptb..

.... ,"
""1..... i"i.1(
the leMal
I'. I (II) In compulinC the 10lal income of an assessec:-
(Q) any sums exempted under the firsl proviso 10 subseclion (I) cf
sec:tioll 7. subsec:lioll (21 of Stclioll 14. seclion IS. seclion lSi
I"com". and section 1St: shall be illeluded ~nd any sum excmpted undc:l
sub-sectiolls (I) and (1) of seclion 15.0\ shalliliso be included
e..:cepl for tbe purpose of determining lht ralcs al which incontc
lall (bul not supcrta.l) is payable by the assessee to whom tbe
C.lclllplion is given;
(b) when Ibe assessoc is a parlner of a firm. Ihen. whether
Ihe 6rm has made a profit or a loss. his share (whelbcr
1I net pr061 or a net loss) shall be laken 10 be 'Il)'
salary. interest. commission or olher remunerllion ply.ble
to hinl by Ihe 6rm in respect of the pre\'iolls year incrused
or decreased respeclively by his share in Ihe balance d
Ihe pr06t or loss of Ihe IIrm afler Ihe deduclion of 'IIJ
itlleresl. salary. commisston or other remuneration payabk
10 any parlner in respect of lhe previous year :
Provided that if his share 10 computed is a lou. such loA lIlay ..
set 01 or carriN forward and sct oll" in KCOrd:lnu with tbe provLsia.
of seelion 24.)
~ ((1) For the purpoKS of inclusion in Ihc 101011 income of an as-
aay dividend shall be deemed 10 be illCome of Ihe J'fevious year ..
which it is paid. credited or d~lIibuted or deemed 10 have bee. pU.
credilCd or disuibuted to him. and shall be illCreased 10 such am_
u would. if income'lllI (bul nol super-lui al Ihe rate applicable
the IOtal incvme of tile comp,,"y for the financial year in wbich
dividend is paid. credited or dimibuled or deemcd to have been pUl.
credited or disllibuled. were deducted Ihercfrom. be equal 10 Ihc amount at
the dividend:
Provided Ihat when any portion of the prolils and sains of I~
company out of which such dividend hIS been paid. credited or distribu_
or deemed 10 have been paid. credited or distributed was nol liallk
to income-tall in the hands of Ihe company. the increase 10 be
under Ihis seclion shall be calculated upon only sllCh proportioD d
, 5&b>l!IL!cd by Arll~ IYS4
~. Act LXX\U. 1953.
Burma Income-IQx. 183
the dividend as the amount of the profits and gains of the company liable to
income-laA bears to the total profits lind gains of the company,)
(J) '[ ) In computing the total income of any
indiviuual for the purpose of assessment, there shall be included-
(fl) so much of the income of a wife or minor child of such individual
as arises dinctly or indirectl)'--
(i) from the membership of the, wife in a firm of which her
husband is a partner;
(ii) from the admission of the minor to the benefits of partnership
in a firm of which such individual is a partner:
(iii) from asscts transferred directly or indirectly to the wife by
the husband otherwise than for adequate consideration or in
conncclion with an agreement to live apart: or
(iv) from aSle!S transferred directly or indireclly to the minor
child. not being a married daughter, by such individual: and
(h) so muc;\ of the income of any association of individuals
consist in, of such individual and his wife as arises from
aSscls Iransferred to the association by such individual.

~ [11, (II Wherc there is included in the total income of an assessee Dtldlllifl;>o
any income exempted from IU by or under the provisions of this Act, 1;0" 01 t;",
Ihe incol11etax eAc!uding super-ta.\ payable by the assessee shall be an ,,h.-~ PO"
amounl bearing to the total amount of incOmetall excluding supertall 1"(0"'" '1m, ,'I loW
which would have been payable on the total income had no part of it <"let"p!.
been eAcmpted the same proportion as the uneumpted portion of the total
income bears to the total income.)
~ [(}) Where Iltere is included in the total income of any assessee
allY iocl/l11c c.\emplcd from ta.\ under section IS8 I [or under section
lk], Ihe supertax payable by the aS5C5see 5ball be an amount bearing
10 Ihe tol~1 amount of the supertall which would have been payable on the
lotal income had no part of it been exempted. the sam:: proportion ll$ the total
income less the portion so exempted bears to the total income,]
, [(3) Where the amount of the total income of any assesscc is
deemed to he the total income reduced under the provisions of section IS"
'"(by an allOWOIr.Ce for earned income and for wife and children), the
expression" tOlal income'" in this sectioo shall, for the purpose or determining
l!le ilmount of income-talt (bul nOI superlillI) payable by tbe assessee be
deemed to refer to his total income $0 reduced.)
, 'fhc words" AI r.ll"'cl1 i"co"'e .'hal1:t3bk 10 illC(llQt-lu lor any yor eadiDI a1lu llle
3111 W:Ir.-h. 1937" lidded ~I Ihe ~ginnlnl! 01 lh. lDb-f:tiorI by tb. Il<>fIIlI La,," (Adaptation)
.~d, 1'141), wert omitted by Ad XXI, I94S.
~"""'il,,le<i br Ad XXXYI, 1946.
t"",,rtd b)' Ad t\', 1'151.
Inserled bl' Acl L, 19s-.1.
Thlf lut-.ecti"" waf SU~litllttd by A~t XXVt, 1916, :,1 'u!HediOh IZ! but WII re-
numbered a. ,uhlI\:dion 131 b" A,I IY, 1951.
'!>"b$'iMtd by lhe I'lna,,":. A.1 XXIX, 1953.
la4 RIIrIno Incomc-/t1x.
Cdcrmina_ 1 [11A. Where a person is not resident in the Union of Burma and
lion nr t~,
is not a comploy. the tax. including super.tax payable by him or on his behalf
I'ay.,bk: in
"c"ah, on his total income. shall be an amounl equal to-
(u) the income-tax. which would be payable on his total income at th~
mlximum rale. plus
(b) either the super-tax which ,""ould be payable on his total
income at the rate applicable in the case of an individual to the
slab next to the slab e~empt from supertax. or Ihe super-tax
wh:ch would be payable on his total income if it were the total
incomc (If a person resident in the Union of Burma, whichever
is greater:
Provided that any such person may, on the first occasion on which
he is assessable for any year subsequent to the year ending on the JOth
September 19H and beforc the thirtynrst day of '! [December in that
year, or where the first occasion on which he is so assessable falls
during the year ending on the JOth dly of September 1954. before tbe
Jl5t day of August 1954]. by notice in writing to the Income-tax Officer,
declare (such declaration being linal and being applicable to all assessments
thereafter) that the tax. including supcr-tax payable by him or <>n his
behalf on his total income. shall be dctermined with reference to his total
world income. and lhereupon such tax shall be an amount bearing to the
total amount of tax including super-lax which would have been payable nn
his total world iocome Iml it been his lotal income Ihe same proportion as his
total income bears to his total world income:
Provided further that where any such person satisfies the Income-tax
Officer that he was prevented by sufficient cause from making such
declaration on the first occasion on which he became assessable and
his failure 10 make such declaration halO not resulted in reducing bis
liability to tax for any year, Ihe Income-tax Officer may. with the
pre~ious appro~al of the Assistant Commissioner, allow such person to
make the declaration at any lime alter lhe expiry of the period
specified, and such dedar3~ion Shall have effecl in relalion 10 the assessment
for the year in which the deelaralion is made (if soch assessmenl had not
been completed bdore sllCh declaralion) and all assessments thercafter.)



P~',nr,,1 bY 18. (I)

dcd elion -~t
(1) Any person responsible for paying any income chargeable
under the head ~ Salaries" shall. at the lime of payment. deduct income-tal
(and super-tax) On the amounl payable> tat a rate representing the lIverllgc
Inued hy A,'I XXIX. 1954,
SubolHotcd h,' AI"I 1,.. 1Y54.
Subo;ll! .led by Acl xxx\'I. 1'146.
Burma Income-fa.r_

of the rates applicable to thc estimated total illOOme of the assessee under this
bead] :
Provided that such person may, at the time of making any deduction,
ia<:retlse or reduce the amount to be deducted under this sub-section for the
purpose of adjusting any e)l,cess or deficiency arising out of any previous
deduclion or failure to deduct
(1,4) Notwithstanding anything hereinbefore contained, for the purpose
of making the dtduction under sub-section (2), there"sbaJl be included in the
amount payable any income chargeable under the head .. Salaries" which is
payable to the assessee out of the Union of Burma by or on behaU of I (the
Government], and the value in rupees of such ir.come shall be calculated at
the prescribed rate or e)l,change.
"(18) Any person responsible for paying any income chargeable under
the liead ,. Salaries" to a person not residcnt in the Union of Durnla shall at
the time of payment !.Ieduct income-tall at the llJUilliUm rate and also
super-tall. [on the estimated im;ome of the assessee under tbis head in
actordanl;e .....ith the provisions of clause (b) of seetion 17A:
Provided that where-
(i) the person not so resident has obtained a certificate in wriling
from the Income-tax Officer (which certificate the Income-tax
Officer shall be bound to give in every proper case on the
application of the assessee) stating that inCOme-tall and super-Ia)l,
Dlay be deducted at lhe rates specified therein, or
(ii) the Income-lall Officer has, by an order in writing. required the
person responsible for making payment to deduct income-ta)l,
Olnd super-tall at the rates specified in that order. Ihe person
responsible for making payments shall. until such certificate or
order ;s eancelled by the Inco,ne-tax Officer, deduct income-
tax an:! supcr-tax at the rates specified in such certificate or
order. as the case may be.]
(3) The J>Crson responsible for paying any income chargeable under the
bead . Interest on securities" shall. unless otherwise prescribed in the case of
any sCl;urity of the Government of the Union of Burma. al the tinlc of
pa)menl deduct income-tax but not super-tall on the amount of Ihe interest
payable at the maxinlum rate:
~ [Provided that where the Income-tu Officer gives a certificate in
writing (which certificate he shall sive in every proper case On the application
of the assessee) that to the best of his belief tbe total income or the tou)
world illCome o( a recipient will be less tban the minimum liable to income-
tu or will be liable to a rate of income-tax less than the mallimum rate.
the person responsible for paying any income referred ~o in this sub-section
or in sub-section (28). as the case nlay be, to nch recipient shall. until
5ucli certifieate is cancelled by the Income-tax Officer, pay the income
without deduction or deduct the tax at such less ,ate. ~ the case may l)e,]
I S,.b>lilu\ed by Act XXX"I, 1946. S_b,tIMed by Ad XXI}(, 1954.
, In.er1cd by A"\ LX}("ll, 1953_ 8lbslilut~d by Ad LXXVII, 1'151.
186 Burmu Income-tax.
I [(3A) The person responsible for paying any income chargeable under
Ihe head" Interest on securities" to a person Whom he lias nO rcaso.
to believe to be resident in Ihe Union of Burma, shall. at the time 01
payment. deduct super-tax on the amount of such interest-
0) if such person is a company, al the rale applicable (0 a compuy,
Oi) if such person is not a company. in ilccordallCc with tile
provisions of clause (b) of se<:lion 17A:
Pro"ided thai where such person is not a company. the proviso k1
sub-section (28) shall apply to Ihe deduction of supertax under this sub
section as it applies to the deduction of supcrtu under subsection (1B).
US) An)' person responsible for paying 10 a person not resident
in the Union of Burma an)" interest not being .. Interest on securities"
or any other sum ch:lrgeable under Ihe provisions of this Acl shall. at
the time of payment. ulliess he is him~elf liilble to p:ly inConletax and
supertax Ihereon as an agent. deduct incOUlcta~ atlhe maximum rale and
sUf1er-lax 0.1 the rate applicable to a comrany or in accon.luncc with tile:
provisions of clause (bl of section 17A. as the case may be:
PrOVided thai where Ille person not re~ident is not II company. the
proviso to sub-section (2'8) Shall apply 10 the deduction of income-tll
and super-tax under this sub-sectiOn as il applies III the deth:ction of
income-tax and supertax under sub-section (28):
Provided further that 1IQlhing in this section shall apply to an)' payment
made in the course of transactions in respect of wllich a person re~ponsibk
for the payment is deemed' [under the tirst pro\iso] 10 scetion 43 nollO
be an agent of the payee.
(lC) Where the perSOn responsible for paying any sum charb<':ilb!e under
this Act other than interest. to a person not resident in the Union of
Durma. considers that the whole of such sum would not be income
chargeablc in the case of Ihe re.::ipienl. he may make all application \0
the lncomctux Offieer to t!l:terillinc. by ~encral or speci"l orde.r. ~be
appropriate proportion of such sum so char~eable and upon SUCil detefnllnatl Oli
tax shall be deducted th.:re(rom by the person responsible for nlakinS slI'b
payment in accordance with the provisions of sub-section (3H).
(3D) The principal officer of a company shall. lit the lime 01
paying any di\'idend 10 a shareholder whom the principal officer h~
no reason to believe to be resident in the Union of Burma. deduct supcr-tJ.I
on lhe amount of such dividend as increased in accordance with thc provisio~
of suh-section (2) of Kelion 16-
(il if the shareholder is u company. althe ratc applicubk to a companY
(ii) if the shareholder is a person olher thall a company. in accordance
wilh the provisions of clause (b) of section 17... ;
Provided that in the case of a sharchoder Other Ihan a companY. ,br
proviso to sub-sec lion (18) shall apply to the lIedUClion of super.tUX andeI


b),\d XXtX, 193~ .
by Act L. 1"5-1
this sub-section as it applies 10 the deduction of super'lax under sub-section (2~~1
Burma Income-tax, 181
(4) All sums deducted in accordance with the provisions of this section
shall, for the purpose of computing the income of an usessee. be deemed to
be income received,
I I (5) Any deduction made in IIccordance with the provisions of this
s(Clion and any sunl by which a dividend has becn increased under sub-section
Il) of scction 16 shall be treated as a paymcnt of income-tax or super-tax on
behalf of the person from whose income the deduction was made. or of thc
owner of the security or of tbe shareholder. as the case may be, lind credit
shall be given to him therefor ~ [on the production of the certificate furnished
under sub-section (9) or section 20, as the case may be] in the assessment, if
any. made for the following year under tbis Act:
Provided that. if such person or such owner obtains. in accordance with
the provision~ of this AC1, a rdund of any panion of a ta:\ so deducted. no
credit shali be givcll for the amount of such rdund:
Provided funher that where such person or owner is II person whose
income is included under the provisions of sub-section (3) of section 16 in the
total income 01 another person that person shall be deemed to be the person
or owner on whose behalf payment has been made and to whom credit shall
be given in the assessment for the following year 3 (:)]
~(Provided fun her that ... here any security or share in a company is
owned jointly by two or more persons nOt constitutin!: a partnership. credit in
respect of the tllA deducted or in respect of any sum by which the dividend
has been increased under sub-section (l)of section 16, may be given to each such
person in the same proportion in which the interest on such security or dividend
on such sli.He h~s been included in his total income.]
(6) All SUAlS deducted in .. ccord~nce with the provisions of this section
shall bc paid within the [lre~cribed time by the [lC'r~on malting the deduclion
10 the credit of thc Government of the Union of Burma '[' .].
(7) II any such person does not deduct and pay the tax as required by or
under this scction. I (he and in the cases specified in ~ Isub-section (JOll the
company of which he is the principal officer shall). witbout prejudice to any
other consequences which ~ (he or it may incur), be deemed to be an assessee
in default in respect of the tax:
Provided that the Income-tax Officer shall not malte a direction under
sub-section (I) of section 46 for the recovery of any penalty from such person
uRlcs~ satisfied that such person has wilfully failed to deduct and pay the tax.

(8) The power to levy by deduction under this section shall be without
prejudice to any other mode of recovery,

, Subltiluted b)' Ad LXXVII, 1953,

t~ ... rl,"rl bl' _~cl 1,,19501,
$ub,lilut..d i~;d.
, TIl<" word,""" u 1M "'illan<:i~1 Commlnlo!ler dirK!'" wet. t1etded by Act XXXVI, 1946.
, Subotitulcd b)' A<t XXtX, 1')54,
188 Bllrma Income"a.f.

(9) Every ~rson dedoctinl income-tax or supeNn in xcord.1ncc ~ilb

lhe proyi.ions of sub->lioD {ll, (JAI. (18), '(X) or (JOn sb~lI al lhe ume
of payment of intereM or dividends furnish 10 lhe person to whom sucb
pllyrnenl is made a ccrtifiealc \0 1M effect III,,! inoome-In or s"per-~u: has
been deducted. Ind specifying the amount so dcdlJ(lCd. the rail' JI which ttle
lall has been deducted. and such Olher particulars as may be prescribed.
~1.f)'plfllwJljon.-For llie purposes of this section lIn~ seetion 20", tbe:
uprcs.sion - JlCf$OIl ruponsiblc lor pa)-ing .. mcans-
Ii) in the case of paynlcnl! of income charluble under tile head
- Salaries" other than paymcnu by the Union Government or \he
Government of a State, the employer himsc~f or If tile emplD)'tf
is a company. the company itsclf including the principal o:ticer
(ii) in the CUe of payments of income chul;eablc under the head
M Interest on securities .. otl>cr Ihn payments nl:otle by or on behalf
of tbe l>nion GO\ulunent or the Government of a State. the
local autlloril)' or company Intludin, the principal officer thereof:
(iii) in Ihe case of p,ayment of interest not bein~ Intercst:on securities ".

the payer himself or if the payer is a eO;\1pany. the co:npany

itself including Ihe principal officer thereof.]

S{IIA. (I) (4') In the case of income: in respecl of ."hi(h /llm'ision is IlOl
made under Itioll 18 for dc:dt.Clion of inco:nc:-tu at the timc of payment.
the Intome'{U Officer may On or after the lst cia)' of October in any financial
year by order in .. riting. require an lIS!e$$U to pay quarterly to the credit of
the Government of the Union of BUfJr.a on the 15th da)' of December. I!th day
of March. 15th day of June ami 15th <lay of Septcmber ill thal )'ear
respectively. an :lmount equal to one-quaner of the incolllcI:01> and sur,er-lu
pa)'abk 011 50 much of such income a.s is included in his lotal income: of the
b.test pre\'iollS )Cllr eomIDCnting on or :after the lSi day of Oclober 1944 i.
rcspcr;:t of .. hieh he hu been asussc:d. if thai lotal income ucccded sevu
thousand rupees. Such inrometu ar'ld super-Iall shall be calculated .t the
rates in force lor the financial year in wllicll lie is required to pay Ihe tax. and
shall bear 10 lhe total amount of income-talt and supertax so calculate:! on
tile !aid total income the Sllme pro;KIrtiOn a.s the amnunt of such inclusiolls
bears to lIis tOlal income' lor. in easn where under the prm-ision of Kction 11.
!lofl income'lalt and supcr-taA arc ehugeabk "ilh rderence to lhe total world
income:. shall beaI 10 lhe total amount of income-tn lind 'uper-lax ll.hicll
'''ould lIave been p;1yabk on his totlll .."orld income of the 'lid previous yu.f
b.d it been his tOlaI income Ille same proportion as tile amount of suc:1l
inclusioQ5 bears to hi' total world hll:ome : ]

------- - - - - - - - > - -
, 5,bcIlt_ by A<\ :"XIX. I'I~_
'1_.I0:Il .....
"'-'ed." Ad xxxvt. l0H6.
, I.-rW..,. A<t L, IVU.
Burmd l/'lCOffU-tax. 189

Provided that. where the previous )ur of tbe asseuee in respect of any
$OUfCC of ir.come ends after lhe 30th day of JUDe and before the 31st day of
lktober. the order in writing issued by the Income-tax Officer requiring the
payment of income-tax and super-tu. 00 that IOlIKC of income Ihallsubstilute
for tte four quar~erly paymeDts hereinbefore specified. three paymeoU of
equal amount to be made on tbe 15th day of March. the 15th day of June and
the 15th day of September. respec:l.iveJy:
I [ Provided further that. if the asseuee is a partner of a relistered firm

ud an asseull\ent of the firm has been completed for a previous year laler
than that (or which the usesscc'slatt assessment has been completed. his share
in the profits of the firm shall. for the purposes of thissub-scction. be included
in his lotal income on the basis of the latest assessment of the firm:]
ProyiJed further that. if aher the making of an order by Ihe Income-tu
Officer and before the 15th day of August of the financial year an assessment of
the assessee' [or of the registered firm of which he is a partner] is completed
in respect of a previous year later Ihan that referred to in the order of the
Income-tax Officer. the (ncome-taK Officer may make an amended order
requiring tile assessee to pay in one instalment on the s~eeified date. or in
equal inn~lll\enls on the specified dates if n:ore than one. falling after the date
or the amende:J order. Ihe tall; computed on the revised basis as reduced by
th~ amount. if any. paid in accordance with the oripnal order: but if the
amount already paid eKceeds the tax determined on the revised buis. the
CKCess shall be refunded.
(6) If the nOlice of demand issued under section 29 in pursuance of the
order under clause (d) of Ihis sub-section is sen'ed aher 3ny of Ihe duu on
which Ihe instalments specified therein are payable. the tU shall be palable in
equal instalments on each of such of those dates as fall after the date
of service of the notice of demand. or in one sum on the 15th day of Septcmbu
if the notice is sen-cd after the 15th day of June.
(1) If an assessee who is required to pay tall by an order under .ub-section
(I) estinlates. at any time before the last instalment is due. that the pili of his
iDCome to which that sub-$Cction appliu for the period wbich would be the
previous )ear for an assessnlcnl for the year neAt following is leu thaD tbe
income on ....hich he is required to pay taK and. accordinpy wishes to pay aD
amount leu than the anlount which he is so required to pay. he may scn:t to
ttle Income-tall Omcer an estimllte of the ta~ payable by him, c.lculated in
the mRnner laid down in sub-s:tion (I). on that part of his income for such
period. and sh:lIl pay such amount 15 accords wilh his estimate in equal
installllents on nch of the dates specified in sub-uction (I) (d) as hue not
expired. Or in one sum if only the last of such dates has not CKpired:
Provided that. the auenee may send a revised estimate of the tax
payable by him before anyone of the dates specified in sub-section (1) (d) and
adju51 liny ell;cess or deficiency in respect of any instalment already paid io a
subsequent instalment or in subsequent instalments.
, l~.trk<l b)' Ad 1.. 19~.
190 BurmiJ lncom~lax.

(1) Any person who has not hitheno been aUcSkd in respect of the
income of I previous year commencing on or afler the 1st day of October 1944
shall, before the 1Mh day of September in each financial )'car. if hi' total
inCome of the period which would be the previous year for an assessment for
the financial year nCJ(1 following is likely to exceed seven thousand rupees.
send (0 the Income-tax Officer an estimate of the tux payable by him on that
part of his income 10 which the provisions of section 18 do not apply of the
Said previous year calculated in the manner laid down In sub-stclion (I). and
shall pay the amount, on such of the dales spccilied in that subsection as have
001 cllpi ed. by inSlalmcnts which may be revised according 10 the pro\'iso
to sub-sec:tion (1) ;
Pro\ ided that. where Ilis total income includes azricultural rents he shall.
before the \Sth day of June in eac:1 financial )ur. send 10 the Incomet&JI
Officer an estimate of the tliX payable by him on such rents for the said pre...iol.lS
rear calculated in the manner laid down in subsection (/) and shall pay the
amount of such talli on the 15th day of June in one sum. and the balance
(if any) of the estimated tllX payable by him aforesaid in lIccordance with the
foregoing provisions of this subsection.
(4) Where the income to .....hich subsection (I). (1) or (1) aprlie.~ includes
income from acricullural renl$ or any income of Ihe nature of conlmis$ion which
is receivable periodically lind is nol received or adjU$led by the pa)er in the
assessee's accounl before any of the atlvance payments or tax become due. he
m3.Y defer payment of tax on such inclusions to the date on which such income
would be normally received or adjuste::lllnd if he ,Jocs 5<1 he shall communicate
to the Income-lilt Officer the date to which such payment is deferred:
Provided that. if Ihe lax of which Ihe paymenl is deferred is not paid
within IS da,. of the date on \\hith such income or paT! thereof is receive::! or
adjusted by Ihe payer in the lISsessec's account. Ihe talt shall be payable with
silt per cent simple intereSl per annum frOIll Ihe date of such reccipt or
IIdjustment to the date of paynlcnt of the tn.
(.5) The Government shall pay on any lInlount pllid under this section
simple interest at tile rllte of Iwo per cent per annum I (from the date of
payment to the date of provisional asscssment made under .seelion 238. or if no
such assessment has been made. to the date o( lIssessment) (hereinafter called
the" regular asses:sment"). made under section 23 of the income. profits and
pins of the pre...ious year (01 an assessment for the )'ear nel:t following the
year in whkh Ihe amount "":;1$ payable:
Provided thal. on any portion of such amount which is refunded under
the foreJoing pro"isions of this seclion. interest shall be payable only up to
tho: date on which the refund was made' (:J
~ [Provided further that for an)' period beginnjng wilh the 1st day
01 <ktober. 1953. interest shall be payable only on the amount by
, Subllilutrd br Act XXIX, 19S-+.
8olt.tilukd bv Acl 1.. 19~ .
l...... kd iWol'-
Burma Jnrof71~'lax. 191
which the aggregate sum of any instalments paid during any finaneial yelT in
wbich they lire payable under this stion eltceeds the amount o( the tax
delcrmined on rtgular asses.snlent c.akulated as hereunder:-
(j) in respect o( sueh instalments paid in any financial year before the
said date. from the said date to the date of the regular
(ii) in resl=oct o( such instalments paid after the said date. (rom the
beginning o( the financial year neltt following to the date o( the
regular assC$sment.]
(6) Where in 3ny year an asscuc has paid tax under subuction (1) or
lubsection (3) on the basis of his ollln estimate. and the 18); so paid is less
Ikan eighty per cenl of the tax detcrmined on the basis of the regular
IlScssment, so fllr liS such tax relates to income to which the provisions of
ItCtion 18 do not apply, and so far as il is not due to Yarialions in the rates
of lax made by Ihe Finance Act enacted for the year for which the regular
messment is made. simple interest at the rate of silt per cent per annum (rom
lhe lSt day of July in the financial )'elH in which the talt WIlS paid. lip 10 the
datc of the sai,j regular aSsessmcnl. shall be pa)'able by the assessee upon the
amollnt b)" which the t:l.\ so I"aid falls short of the s:tid eighty pcr cent:
I IProviJed that. where OJ proyision:tl :tsseSSntcnt is made under section

!J. inlerest shall be ca!culatelJ in accorlJance with the foregoing prO~'ision up

to the date on which the tIIlt as provisionally assessed is paid. and thercafter
i.tcfCst shall be ta!tulaled at the rate aforesaid on the amount by which the
tu IS '0 assessed (in so far as it relates to income to which Ihe provisions of
ItCtion 18 do not applr) falls short of the said eighty per cent:
Pro\ide:! also that. where as a result o( an appeal under KCtion 31 or a
rmsion under sectiOn 33 or an appeal to the Appellate Tribunal under section
llJ. or of a reference to the Hilh Court under soction 66. the amount on
.. ~ic:h the interest was pOlyabk under this sub-section has been reduced the
inlerest shan be reduced accordingly. and the ucess interest paid. if any. shall
Ilc rdundcd together with the amount of inCome-tax that is refundable:)
Provided further that. ",here a business or profession is newly set up and
is assessable On the income, profits and gains o( its first previous year in the
Inlncial year (ollowing that in which it is sci up. the interest payable shall be
(ampUle:! from the 1st day o( OctOber o( the said financial year.
V) Where. on making the regular assessment. the Incometax Officec
finds thaI any a~sessee has-
(II) under subsection (2) or subsection (3) underestinlated the tal(
payable by him and thereby reduced the amount payable in any
of lhc first Ihree instalmcnts, or
(h) under subsection (4) wrongly defcrTed the payment o( talt on a

- rart oC his income.

'" BlIrma Inconu{Qx.

he may direct that tbe .sseuec shall pa) simple interest II dlle nle of six per
cent per annum in the case referred 10 in clause (a) for the period durin.
~hich the pa)-mcnt was deCeitn! on the difl'ercnce between the IlnlOUnl paidi,
each such instalment and the lmount which should ha\"c been paid havinc
reglrd to tbe aggregate tall actually paid under this ~ection <luring the year. &lid
in theuw: referred 10 in clause (") for the period durin! .... hich the payment of
In ",as wron&Jy deferred 011 the amount of ....hieh the payment WioI SO deferred:
Pro\lided that. for the purposes of Ihis sub-section. any inu,lmenl dw
before the upiry of Ii); months from the commencement of the previous leu
in respt of which it is 10 be paid shall be deemed 10 have become dw
tlhecn days arleT the upir)' of the nid sh" months
(8) Where. on making the rt&ulllt as$~Snlenl. lh~ Incomeunl Oftica
finds Ihllt no payment of tlllt has been made in ~ccorJance with the forelDina
provisions of this scction. interest clilculated in the nlanner laid down in sub-
section (IS) shill! be adde\l to the tall a5 determined on the basis of lhc regular
(9) If the Income-tall Ollicer. in the cour!le of any proceedings i~
connection with the regular a.ssessment. is satisfied Ihat any as!leS!lee-
(a) ha~ furnished under .~ub-section (1) or sub-section (1) estimates d
tall payable b) him .... hich he knew or had rellson to believe 10
be untrue. or
(b) lullS without reasonable cause failed to compl)' with the provisiolll
of sub-section (J).
the assessee shall tw: deemed. in the cau referred 10 in clause (0). to haw
deliberately furnished inaccurate paniculars of his income. and in the UJ(
referred to in clause (b). to have failed to furnish Ihe return of his totJI
income; and the provisions of u:ction 28. so far as may tw:. shall aPfI'IJ
accordi nlly :

Provided that thc amount of penalty leviable Shall. in the case refe~
to in clause (al. be a sum not elceedinllhe amount b)" which the lilt K1uIIJ
paid durinl the year under the provisions of this scC1ion falls shorl of IItt w
that should have been paid by the uscuce under sub-section (J) or eilbty per
cent of the lax determined on the basis of the regular llS$Cs.sment. u modified
in the manner pro\'ided in subsection (6). whiche'er is the lessnd, ia tW:
case referred to in cl.use (b). be a sum not excecdinl the said eilhty perc.eot.
(10) (a) If an assessee does n01 pay on the specified date any instalme"
of tax that he is required 10 pay undtr sl.:b-scction (I) lind does not, befOt'
lhe date on which .ny such instalment as is not paid bec:omes due. sead
under sub-section (2) an estimlile or a revised estimate of Ihe tax payable bJ
him. he shall be deemed to be an IIsussee ;n default in respect of sue~
Instalnlenl or instalmenu.
(b) 1f any assessee has senl under sub--section (1) or Sub-section (J) II
estimlle or reviled est, mate of Ihe tu: payable b) him. but does not paJ
any in5taimeAt in accordance therewitla on tne dal~ or dates speciti ill
BllIma l/lCJ()frWolu. 193

n1Hcction (I). ne shill be deemed 10 be an weuee in deflult in rcspect of

llith illsulment or instalments:
Provided thai the assusee shall Dot. unlkr clause (/I) or (6). be deemed
10 be ill default in respect of any amount 01 .... hich the payment is ddelled
;llder lubscelion (4) IIntn arter the date communicated by him to the Int;:ome-
tall OffICer under that sub-sCll::lion.

(Ill Any sum other lhan a penalty or interest paid by or recovered from
In assessee in pursuance of the provisions of this ~ection shall be treated I I a
payment of ta.o:: in respect of the int(lme of the period .... hich would be the
pre.ious lear for an assessment for the financial year next fonowinl the year
in which it was payable. and credit therefor shill be liveo 10 tbe IUeS$Ce in
tile relulu as!:essmenl_
(111 (a) TM tax shall not be payable by In uscssee in respec1 of any
SUlIl of interest ....hieh he receh'cs cnder sub-section (.1) and such sum shall
nat be inc:lut:e:1 in computinl his total income..
(b) In computinc the lotal income of In useuee no allonnee sh:lll be
Ilalk for any interest payable by him under sutH:tion l4). (6) or (7).]

1(Ill. In the case of inconle ill respect o( which provision is not mdae
.nder sa:tion IS for deduction of income-tax at the time of payment00 in any
cue Wbell: income-tal< has not been dedu<:ted in accordance with the pcovisions
of seclion 18. income-la:t shall be payable by the Issessee direct.]

"A. The principal off.ccr of cvery company shall. on or before tbe S,pt>l,. of
1(151h da)' of December] in each year, furnisb to the prescribed officer a return lnl",n,ation
in lhe prescribed form and verified in the prescribed manner of the names .ad <\i.-idend
of the addres~es. as entered in Ihe register or shareholders maintained by the
company. of the shareholders to whom. dividend or .&&reple dividends
c~ceding scch amounl as may be prescribed in this bebalf hn or have been
dlSlributed durins the pce:ee.Jing )'ear and of U:e amount so distributed to each
Iltb Shareholder.

2'. The principal officer of evay eOmplDY shall. at the time of distribu- Ccr1.I&c:ak by
tion of di\idends. furnish 10 every person receivinl a dividend a nific:ate to
l~ t!Jecl lhal the company has paid or will pay income-Ill on the pl"ofits ~;.l
11-llich ale being distributed. and specifying such otber particulars u may be
20A. The person responsible for paying any intcrtllt not being lntcrcst
on Iccurities" shall, on or before the I [fifleenth day of December] in each ro,...elie,
Year. furnish to the prescribed officer a return in Ibe prescribed form and intetest.
~erificd in the prucribed manncr of lhe names and addresscs of all persoDS
10 whom during thc prnious 6nancial year he hu.paid inlefeit or asa~es.c.
1 """'t'luIN hr Act L. 1954.
I Sutlslilulrd b)t.vl XXI, 1110I5.

'94 Burma Incorm/ar.
interest ~xceeding such amount not being less than one Ihousand rupees U
may be prescribed in Ihis behalf. togtlher with the amounl paid to each ~uck

21. The prescribed penon in the ease of every Governnl(nt oltice, alId
tbe principal officer or the prescribed person in the ca~e of every Iccal
authority, company or other public body or asscciation. and every pri,ate
employer shall prepare. and. within Ihirty days trom the I [30th day of
September] each year. deliver or cause to be delivered to the IncometaJ.
Officer in the prescribed form 1 [and verified in the prescribed manner]. a rttun
in writing showing-
(0) the name and. so far as it is known. lhe audress of every per$Ol
who was receiving on the said I (30th day of September]. or Iw
receh'ed "{or to whom was due] during Ibe year ending On thli
date. from Ihe aUlhority. COmpan}. body. association or
private employer. as Ihe case may be. any income cbargble
under lhe head ~ Salaries" of such amount as may be prescribed;
lb) Ihe amount of Ihe income so received 1 [or so due} by each sud
person. and the time ('f limes at which the same was paid I [or
due. as the case may be]:
(c) the amount deducled in respect of loconte-tax I {and supertu]
from the income of each such person.

Rc:tu,n " [22. (1) The Income-tax Officer shall. on or before the tst day rI.
in,,,,,,. January in each year. give n.,)tice. in the prescribed manner. requiring every
person whose total income during tnc previous year exceeded the maximlD
amounl which is nol chargeable to incometn to fumish, within such period
nOI being less than sixty days as may be specified in the notice. a relurD iI
Ihe prescribed form. and verified in the prescribed manner. setting forth aklll
with such other particulars as may be required by the notice. his total iDCOIDI'
! [and total WOrld income] during that year:

Provided that tile Income-tax Officer may in his discretion extend at

d~te for the delivery of the return in th~ case or any person or clan of
(2) In lhe caSe of IIny person whose total income is. in the Incometal
Officer's opinion. of slIth an amount IS to render slIch person liable to income-
lax, the Income-lax Officer may serve a notice upon him. requiring him 10
fl:rnish. within such period. not beina less than thirty days. as may be specified
in Ihe notice. a return in the prescribed form. and verified in the prucribcd
manner. sctting forth. along wilh 'lith other particulan u may be provided for
in the nOlice, his lotal income I [and total world income] during the previOUl

I S,bstiluled by Act XXI, 19'1~.

launed by Ad L, 1954.
lMeTle<l b,' Ad XXXVI. 1946.
S.,m!ilu",j iWd.
Pro\'ided that the Income-tax Officer may. in hi. discretion, extend tbe
dille for the delivc:ry of the return.
11<1,() If any puson 1\'00 hu Dot been lervtel with. Ilotice under sub-
secti,on (1) hu suslaioe:! a 1055 of prolill or pin. ia l.lly year under [tbe
beads 'Businus and Ptofeuional earninp1. lAd such loss or Ill)' pan
lbelcor would ordinarily uve been carritd (onl'.rd under lub-uction (1) of
5(cl]on 24. he shall, if be is to be entitled 10 the benefit of the carr)' fonrud
of loss in any subsequent assessment. furnish within the lime specified in the
general nOliee given under subsection (l). or within such fUriher time u the
Il'ICometax Off.cer in any Clile may alia.... all the particulars required under
tile prc.rcribed form of retusn of total income and I()(al ...orld income in the
umt manner IS he would hive furnished. return under subsection (I) had
his income exceeded the maximum amount DOt liable to incometax in his
we. and all the provisions of this At! shall apply lJ if it were a return under
lub!cction (1),]
(J) If :my person hs not furnished a return .,dlhin the time aUowed by
or under subsection (1) or sub,section (2). or hlvins furnished a
leturn under either or those subsections, discovers any omission or
",ronl statement the~in. he may furnish a return or a revhed return. I I the
rase may be. al any lime before the asseument is made.
(4) Tl:e Income-tv. Officer may ~rve on Iny Pfr1Ol:l ",'bo bas made a
Idurn under sub-~ctioo (J) or upon whom a notlu hu been served undez
sub'section (l) a notice requirins him. on a date to be tbtrein specified, 10
produce or cause to be produced. I (st:ch accounts or documen15. includios
accounts relating to any year subsequent to the previous yeu. II the Income-
tax Officer may require or to furnish in writins Ind verified in Ihe prescribed
manner information in such form and on such poioU or mattef1 (iocludinl a
JUtemenl of all Usell and liabilitiu IMlt included in the actOunU) I I the
lneometu. Officer may require: )

Provided that the Income-tax Olficer shall not require the production of
any accounll roclating to a period more than three years prior to Ihe previous

13. (I) If the Income'lax Officer is satisfied I (witbout requirin, the '-'-_1.
presence of the aS$t$$te or the production by him of any evidence] that a
return made undu section 22 is coned and complete. he shall assess tbe total
ineome of the auessec. and shall determine the sum payable by him on the
basis of such return.
(1) If the Irteome-tax Officer S[is not satisfied without requiriol tbe
presence of the person who made the return or the production of e\idenco that
a return made under section 22 is com~CI and complete. he shall serve on lucb

, IMnVd by A<I XXIX, 19$4

s"bltilpled loy Act 1., 19J04.
, S.to;tih.lecI by ~I XXIX. N$4.
IllS<1"lod'" Act 1., 19J04.
'96 Burma Im:ume-tox.

person] a notice requiring him. on a date to be therein specified. either 10

aHend at the Income-tax Officer's Office or to produce. or to cause to be there
produced. any evidence on which such person may rely in support of the
(3) On the day specified in the notice issued under sub-section (2). or as
soon afterwards as may be. the Income-tax OffICer. after hearing such evidence
as such person may produce and such other evidence as the Tncomc-tax Officer
mal' require on specified points. shall. by an order in ",riting, assess the total
income of the assessee. and determine the sum payable by him on the basis of
such assessment.
(4) I [If any penon fails to make the return required by any notice gi~eo
umler sub-section (1) of section 22 arId has not made a lelum or a revised
letum under sub-section (3) of the Sa~le section.] or fails to comply "'ith al1
th<: terms of a notice issued under sub-section (4) of the samc section or,
ha~ing made a return. fails to comply with all the terms of a nOtice issued
under sub-section (2) of this section. the Income-tax Offic.:r shall make the
assessment to the best of his judgment ~ [and determinc the sum payable by the
assessee 0" the basis of such assessment.] and. I (ill the case of a firm may
refuse to register it or may cancel its registration if it is already registered] :
Provided that the rcgistration of a firm shall not be cancelled until
fourteen days have elapsed from the issue of a notice by the Income-tu
Officer to lhe firm intimating his intention 10 cancel its registration_
s [(5) Notwithstanding anything container! in the foregoing sub-sections,
when the assessee is a registered fir.n and the total income of the firm has
been assessed under sub-section (I), sub-section (J) or subsection (4). a5 the
case may nlay be. the sum payable by the firm itself shall nOI be determined
but the total inCOme of each partner of the F,rm. including therein his share of
its income, profits anj gains of the previous yell. Shall be assessed and the
5um payable by him On the basis of such assc.'smellt shall be determined:
Provided that if 5uch shale of any partner is a loss it shall be set off
against his other income or canied forward and set off in accordance with the
pro\lisions of section 24 :]
[Provided further that when any of 5uch partners is a person not
residenl in the Union of Burma, his share of the income. profits and gains of
the firm shall be assessed on the firm at the rate which would be applicable
if it ~re assessed on him perSOnally. and Ihe sum so determined as payable
shall be paid by the firm.]
Power to 2:JA_ (I) Where the Income-tax Officer is satisfied that any firm or other


I [assodalion of perSOns) carrying on any business, other Ihan a Hindu
undi\'ided family or a company, is under the eon'fol of one member thereof.
l Su""ttl.t~ bJ' ArC XXXVI, 19-Wl.
IlIkl1ed ihid.
tnsert.d b}' Art LXXVlt, 19SJ,
S"batihlttd by kt XXIX, t9~,
allCl thai such firm or woeillioo has beell formed or ia bein, uaed for tbe ~Olll
purpo>e of evl:iinA or reducillA the liability to tax of Iny member thereof. be:aood .
lIlay. with the previous approval of tbe Auiltanl Commissioner, pass III order oom.......
OIat the sum payable IS incometall; by the firm or association Ihall not be
detulliined. and thereupon the Ihare of eac:h member in tbe prafits and gains
of the firm or a~ialion Ihall be includd in bia total income far the purpose
of his assessment thereon.
xplanalion.-A member of a firm or auoclatian who owns the whole
or the major portion of the capital of Ihe firm or a~sociation shall not by
reason collly of that (act be deemed to control the firm or lI.SSOCiation.
I (1) Where the Income-tax Officer is nlislicd that in respect of any

previous year the profita and AaillS distributed u dividendi by any company
up \0 tile end of the siltlh n:onlh afler ita accounU far tbll previous leu are
laid b::fore Ille company in Aeneral lJItinllre ku thall suly pet cent of the
asleS!llble income of the company of that pre"'ious year. IS redl.a3 by the
amount of inconle-!u and supertn pa)'able by the camp&lly ill. n:SFC'Ct thereof
he dial!. un:css he is u,lisf!cd that bavinl rqard to Josses inculred by the
company in earlier yean or to Ihe smallness of tbe profit made. the payment of
a dividcnd or a brier dividend thall tbat declared would be unreasonabk.
make ....ith the previous appro",.1 of the Anislant Commissioner an order in
...riling lhat lhe t:n:tistributed port:on of aucssable income of lhe company of
that pre~iou'i )"'ear I I computed for income_lilt purpo$e$ aoo reduced by the
ImOUlll of incon:et3lt and sUJ=er-tn payable by Ihe company in respect thereof
shall be deemed 10 ha\'e been distributed " dividends amongst the share-
holders as at the dale of Ihe general meeting aforesaid, and lhereupon the
proportionalc sharc thereof of each sllareholder shall be included in the total
income of st:ch shareholder for the purpose of uICssing his tOlal hlCome: 1
Provided Ihat Ihis SUb'Kclion shall not apply to any company wh:ch ia a
subsidiary company or in wh:ch the public are substantially interesled 1(:)
t [Pro\'ided furthcr that when the reserns reprcsclltinr; accumulations of
JllISI prJ(ils which hawe rl,Jt been the subject of an order under tbis lub-
sectiO;t ucecd the raid up CJpital of tl:e company. togelhtr \lith Iny loan
capital ....-hich is the r-ropcrty of the shareholders. or tbe at:tua.l cost of the fixed
assets d the company whichenr of these is JfUler. tbis !ection sban Ipply U
if inslead d the words" sbl)' per cent" lhe 'Nords .. ODe hundred per cent"
'.-ere lubstitUled :
Pro"'lded further that no order under this sub_sClClion shaD be made where
tile Comflany has di!tribuled nol leIS than lift)'li'e per cent of the assessable
income of tile company I I rcdt:ced by tile amounl of illCome-talt,; and luper-lilt
payable by Ihe company in respect thereof, unlen the company. on r~eipt of
a Mtice from lhe Income.tax Off.cer that he proposes to make such an order.
fails to make within three months cf the receipt of st:ch nolice further
distribution cf ilS prof.1S and gains 50 that the lolal distribution'made il not
I Subolm.lcd bJ Act LX~II. I"'SJ
198 Blitma 'nco'"~tax.

less than li",ty per ceot of the ute:ssab:e income cf the company of the
previous year concerned IS reduced by the amount cf inc:ome-Iu and luper-tal
payable by the company in rupeet thereof.)
'xplllnlltioll.-For the purpose of Ibis subsection.-
(Il) a company shall be deemed 10 be l subsidiary company if. by
reason of the beneficial owncnhip of shvCI$ therein, the control
of the company is in tbe hands of a company nOI being a company
to which the pro'iisions of tbis sub-section apply. or of two or more
companies none of which is a company to which thou provisioDi
(to) a company shall be deemed 10 be a company in which the public
are lubnanlially interuted if shares of the company (not heine
shares entitled to a fixed rale c! dividend. whether with or
without a funbc' ript to panicipalc in profits) carryinJ lIot
leu Iban twcnlyfi.'e per cent of the "oting power have beaI
allolted uncooditionally to. or acquired unconditionally by. aid
are II the end of the previous year beneficially held by. the
public (not includinSI company 10 ",hich the provisions of this
sub-section apply). and if any such shues ha"e in the coune of
sll(:h previous year been the sub;ect of dealings in Iny "'C\
ellchanse in I [* * * * .] the Union of Burm::a or are ill
fact freely tnnsferlble by the h:>lders 10 other rr.embers of tile
') ullius the contrary is proved. I compaD)' shill be deemed to be
under the conuol of IllY persons where the majority of Ille
vOlini power cr shares is in the bands of those persons or
of re1ative1 or nominees of lho!:e persons;
(d) ~ nominee .. melns a person wbo may be required 10 ell,ercisc bis
votinl power on the directions of. or holds shares directly or
indireclly on behalf of. another person.
(1) The Assistant Commissioner sha~l not give his appro\'al 10 any ordc:r
proposed to be passed by the Income-In Olf.cer under this section until he W
Jiven the firm. association or company concerned an OpPOrtunit)' of beil'
(4) (i) Wbere any member of a firm or ~ [asscciation of persons] mates
default in tbe plyment of tv. on his fhare cI profits and gains which has betll
include.:! in his lotll incomc under lhe provisions cf sub-section (J) such tal
may bc rc:<:overeJ from the firm or asscciation. as the case may be.
(ii) Where the proportionate share of any member of a company in tho
undistribuled prollU and iains of the co:npany has been included in his total
income under the provisions of sub-seclion (2), the tall: payable in respect
thereof shall be recoverable from Ihe company and may be recovered frOID
such D1~mber, i~ there ~re .not liulf:cient funds in the hands of the company 10
pay lbe tax. or If the .....\ndlOi up of the Company has commenced.
Burnw. Income-tat. 199
(iii) Where tax is reco\'erable from a company. firm or other as.sc:ciation
under this sub-section. a notice of demand shall be sen'ed uron it in the
prescribed form showing the sum so payable. and such company. lirm er
lIsociation shall be deemed to be the assCisce in respect of such sum for the
pUIPOSC$ of Chapter VI,
{5) Where tax has been paid in respect of any undistributed prolits
and gains of a company under this section. and such prolits and gains arc
subsjuently distributed in any year. the proportionate share therein of any
member of the company shall be excluded in computing his total income
of that rear,
I [(6) When a company is a shareholder deemed under sub-se<:tion (2)

to have received a dividend. the amount of lhe di\'idend lhus deemed to have
been paid to it shall be deemed to be part of its total incolJ':e for lhe
purposc also of the applicatbn of that subse<:tion to distributions of prolits
by lhat compilny.J

l (238. (I) The Income!a)l. Olf:cer may. at any time after the receipt Power t<l
uf a return made under section 22. proceed to make in a summary manner. a m,.kc
provisi:mal as[essment of the tax payable by the asscssee, on the basis d his ' ..."nll'nt
return and the accounts and dccumenls, if any. accompanying it. after giving ;n ,d,.",..,
Uf rell\!.r
due effect to (i) the allowance referred to in paragraph (b) d tt.e provi'lO to "'~."nrnL
clause (vi) of Sl,lbsection (2) of section 10, and (ii) any ICiS carr:cd forward
under sub-section (2) of section 24.
(1) 1\ partner of a firnl may be prolilionally aueued under subscction
OJ in lesflctt of his share in the firm's income. profits and gains. if ils return
has been received, although'.tlle retuln of the partner himself may not hal'e
been received. ..
I [(3) A firm may be provisionally assessed under subsection (1) as if
II were an unregistered firm, unleSl the firm fulfils sl,lch conditions as the
President of the Union may, by notif.cation. specify in that behalf.)
I {(4)J There shall be no right of appeal against &proYisionallllsessment
made under subsection (1).
s [(5)} For the &l'oidar.ce of doubt, it is hereby declared that the
provisions cf stCtion 45 and section 46 apply in relation to any tlli\; payable
in pursuar.ce or a provisional assessment made under subsection (n as if it
were a reGular assessment made under section 23.
s [(6) Income-tall paid or deemed to hllYe been paid under seclion
or $Cclion Ig" in respect of any income provisionally assessed und~r sub
$Cclion (1) thall be deenied to have been paid towards th'=. provisional

Inlerled b)" Act L, 1954.

I In.oc:.kd b}' Act XXIX, 19!>4.
I R"',em,-",.d by,\Ol L, 19!>4,
I (n J Aher a regular asseument has been made under $Celion 23.allJ
amount paid or deemed to have been paid lowards a pro\'lsional ilSlehmcet
nlade under SUb'Kclion (I) shall be deemed 10 have been paid towards the
regulu uscnmenl : and where the amount paid or dumed to lla\"C beea paid
lowards provisional aueument exceeds the alDount payable under the reg.
UlCSlmenl. the c:AteSS shall be refunded to tile asscuee.
, [(8) J Nothing done or sullered by reason or in eon~uen of UJ
provisional assessment made under this section shall prejudice the delermina.
tion. on the merits. of aoy issue which nIay arise in the course of the regul&r
Issessment under seciion 23.
14, (I) Where any assessee sustains a loss of profiu or gains in any)'W
5;1-011' 0( """ under any of the heads mentioned in section 6. lle shall be entitled to have
In ~~mrolllnll:
the amount of the loss set olf against his income, prolilS or Sains under 1Il1
other head in tl'lat year '(;)
, (Provided that in computing the prolits and gains <:harr,eable under
I (the heads M Business and Professional earninss") any lou sustained iI.
spcculatiYe trallSKtions which are in the nature of a business shall not be
taten into aocount excePt to the extent of lhe aulount of profits and g:lilll. if
an)", in any other business consisting of speculalive trlllsaetions.
bploltmion I.-Where the speculaliYe tn.nsactions carried On are d.
such a nature al to constitule a business, the business shall be deemed to be
diltinct and separate from any other busineu.
Esp/ullll/jcm 2.-1\ Ipeculati1e transaction means a transaction in whit.
a contraCt for pun::hase and nle of an~' eommodity including steeks IDIl
shares is periodiCilly or ultimately sellied otheJ'Wisc thiln by the actual
dcli\-ef}' or traDlfer of the commodity or Krips ;
Proyided further (hat for tbe purposes of this Stiort--
(a) I eOlllracl ill respect of rilw materials or merchandise Crl1erd
into by a person in (he course of his manufaeturi"l ar
merchantin, business to 8uard a&ainSl loss through fut~
price nu<:tuations in rupeet of his contracts for actllll
delivery of ,oods manufactured b)" him or merehandi5e
sold by him: or
(h) a coatract in rupect of Sleeks and shares entered into by
deakr or inYeltor therein 10 gUlird against loss in bis holdinp c1
IlOCh and sures throu,h pri~ flllCluations ; or
(e) a cODlracl entered into by a member of a forward martet or s
stock eJ;change in the course of any transaction in tbe nat,"
of iobbiq or arbitrage to guard against lOIS which IDlY
arise in tile ordinary eourse of his busine~ as sid
shall not be deemed to be (l Spel:ulatiyc trunSllction :
I R:a> bftod b)' Ac( L. 1'1,'4.
SlQtiMcd ~ A(( t..XX\'U, 19iJ.
I........ o'WL
Sabs6lulcd bJ Ad L, 1954.
Burma lru:omt-/ax 201
Provided further that whQ,re the assessee is an unregistered firm. any such
loss shall be set off only again~t the income. profits and gains of tht firm
and not against the income, profits and gains of any of the partners of the
firm: and where the assessee is a registered firm. any loss wh:ch cannot
be sct off against other income. profits and gains of the firm shall be
apportioned between the partners of the firm and they alone: shall be entitled
to have the amount of the loss set off under this section.]
I [tZ) Where any assessee sustains a loss of profits or gains in any year.

being a previous year not earlier than the previous year ending on the
~ [30th September 1953, in auy business. profession or vocation] and the loss
caonol be wholly set off under subsection (J). ~ [so much of the loss as is not
so set olf or the whole loss where the assessee had no other head of income]
shall be carried forward 10 the following year and set olf against the profits
and gllins. if any, of the assessee from the same business. profession or
vocation for that year. and if it cannot be wbolly so sel off, the amount of loss
nol so set off shall be carried forward to the [ollowing year, and so on ; but no
loss shall be carried forward for more than three years, and a loss arising in
Ihe previous years for the assessment years ending on the 30th September
1954. the 30th September 1955 and the 30th September 1956 respectively.
shall be carried forward only for one, two and three yean respectively:
Provided that-
(a) Where depreciation allowance is, under clause (b) of the
proviso to clause (vi) of subsection(2) of ~clion 10. 10 be
carried forward, effect shall first be given to the provisions of
this sub-section:
(b) nothing herein contained shall entitle any assessee, being a
registered firm. 10 have carried forward and Set off any
loss which hilS been apportioned between the pilrtneTS
under the proviso to sub-s~etion (1) or ("nlitle any assessee,
being a partner in an unrcgislered firm, to have carried (or-
ward and set oll against his own income any lou sustained
by the firm:
(cl Where a change has occurred in the constitution of the
!irm, nothing in this seclion shall be deemed to entitle the
firm to have set off so much of Ihe loss p~oportionate to
the share of a reI ired or deceased partner computed in
accordance wilh Ihe provisions of 3 [clause (b) of subsectio.
(I) of] section 16 as exceeds his share of profits, if any. of
the previous year in the firm. or to entitle any partner to
Ihe benefit of any ponion o( the said loss which i' not
apportionahle to him under ~ [the said clause (b)]. a,nd where
any person carrying on any business, profession or

I Sub;tit,t~d bl' Act I..XX\"II, 1953.
Substituted b)' .Iel L.. t9$4 .
I".~rted ibid.
201 Burma Income-lax
.vo;:ation has been suceeeded in such capacity by another petIOlI
otherwi$e Ihan by inheritanee. nothinJ in this Ketton slid
be deemed to entitle any I'CrSOIl other than the persoe
illCurrinc the loss to hive it set oft' against his income,
pro6t$ or gains.)
I [(1) When. in the COl;rse of nSC$srnent of the lotal income of all)'
asscssee. il is established that a lou of proliU or J:ains has taken place
which he is entitled 10 have Itt olf under Ihe pro\"i$ions of this UCt.iOll,
the Intomet.... O:Jicer shall notify [0 the assessee by order in ....rititc
tile amount of the: 1055 as e:>mputt:l by him for the purposes of lhis

AMtltmmt 14A. '((I) When it appears to the Incometax Officer that any perlOil
.~ ....
Jr ....., 01

may leave the Union of Burma during the current financial year,
or sbortly after 1t5 upir)'. and that he has no present intention
of returninl. the Income-tax Officer may proced 10 assess him on his
total income of the period from the upiry cf the last previoUl )'W
of which the irocome has been assessed in his hands to the probabk
date of his departure from Ihe Union of Burma. or where he hu not been
previollsly usessCl.l. on his total intome of the period up to the probab!&
date of his dep3r!ure from the Union of Burma. The assessment shan be
made on Ihe total il"lCOme of each compkted previous )'Car illClu~eoj in sd
perio:! at the rate at which such income would have been chuJ:ed had it been
full)'asscs.sed. and as respects the period from tbc upiry of the last of sa
compktd previous )'e1ts to the probable date of departure the Incomelu
Officer shall esti:nale the total illCome of such pcrson during such period aIId
assess it :It the rate in force for the financial )ear in which such iIISCSSnlCDI
is m:lde :
Provided that nolhing herein contained shall authoriu an Incom~
Officer to aSSCJ5 any income. proliu or cains which ha\"e escaped
assu;ment or have been under-usesse:i or have been alSCSSCd at lOll
low a rale. or have been the subjecl of excessive relief under tbis Ad
but in respect of which he il debarred from issuing a nOlice \I11de!
section 34.}
(2) For the purpo~e of making an auessment under subseclion (I).
Ihe Incometu. Officer may Krve II. notice upon such person requirilll
him 10 furnisb. within luch time DOl beinl less than seven days as maY
be specifld in the nolice. a rdurn in the lame forDl and verilied it
the same manner as a reI urn under subsection (2) of section n.
Kllin! forth (alenS with such other puticulus as may be provided lor
in the nOlice)ihis total illCome for each of Ihe c~mPleted previous )"eaes
comprised in t1'le t'relevant period referred to In the first sentence 011
sub'section (1) and his estimated total ineome for tile period from 11'le upil1
, 1 " ' - . by Ad UX\II. 195).
lIobotiloltd by Ad L. 19$t.
d. tK lUI such completed previous year to the probable date 0: hi. departure;
ad the provisions of this Act shall. so far U ml)' be. apply u if the ooticc
were I nolice i5Sucd under subsection (2) of ICCtioo 22.

1.48. (I) Wllerc I per50ll dies. his uecutor. administrator or other legal Tuol
rcpcescnlati\'c shall be liable to payout of the estate of the deceased perSOD -...,
10 lbe ulant to which the estate is capable of mectin&: the charac the tax p:ayaNe b,
assessed as payable by luch person. or lny tn which .....ould havD been rtpr..."t,..
payable by him under Ihis Act if he had nol died. ti.e.
I [(Z) Where a person dies before the giving of the notice referred to io
lub-section (I) of section 22. or before he is served with a notice under
,.I).,"lion (2) of section 22 or section 34. II the cue may be. his ucculor.
IIlministr4tor or other legll representative shall. on tile stning of the notice
lIldcr sub-section (1) of 5"00 22 at under section 34, IS tbe cue mly be.
Cllmply tbefewith. and the Income-tax Ollicer mlY proceed to luesS thc tolal
irJrool': of lbe dttel!ed person as if such executor. Idministrltor or otbc:r
Iqal represenlali\'e were the I$SCSSCC
eJI Where 1I. person dies. witbout hnin, furnished iI return whicb
w b,s bun required to furnish under the pro\"isions of soction 22. or
uoring furnished I relurn which the Income-tlll Officer hiS UUOI\ to
belie\"C 10 be incorrect or ineomplete. the Incomctax Officer olay make an
al4CSSment of the lotal income of such penon Ind determinc the lax paYlble
by him on Ihe basis of such asscssmcnl. and for this purpose may. by the
iuue of the appropriate notice ""hich would have had to be served upon
the deceased penon had he survived. lequire from the executor. administrator
Of other legal rcpresentative of tbe deceased person any aceounls, documents
or (lIhel evidence which be might under the provisions of sections 22
and 23 have required from the deceased person.)

15. (I) Where ant business. profession or vcc.ation ' [ .

J is di~continucd in any }'car. In usessn:ent may be made in that ~~":'t
JQr on the basis of the income, profits 01 ,Iins of tbe peliod between tbe dioc;a-tialle<l
elllI of the previOIlJ }eu lind Ihe date of sucb dixootioulncc, io .ddilioo to ...--.
tk assessment, if ...ny, m... de on Ihe buis of the income. profits or lains of
tk previous }e::ar.
(2) Any person disconliouing Iny such business, profession or OCalioll
Ibu live to the Income-lax Olf.eu notiec of sl~h discontinuance within
'fteen days thereof. and, whue any person f,ils to give the notja, required .
by this sub-sec1ion, the Incometllt Otlicer may direct that I sum
shall be recovered from him by way of penalty nOI Cltceedin,
the amount of tn subsequcntly useued on him in respect
of any income, profits or gains of the business, professioD or vocation up 10
the dale of ils discontinUlnCe.
204 Burma Income-lOA.

partiHo" of a

, Sublccl;"" (3) w,," hIded b) Act XXX\"!, 1'1-16

, SUb'KI;O" 1,) nn'''''be,td 1,'1) 11M.
Tbc word." fir ."becH.,,, ')1" wtn ,\dcled i~I,'.
l........tcd by Act L, 19S<!. .
1126. (I) Where. at the time of makinl as URpmrnt under S1.ion 23. OIa".:oln
it is found thai a cbanlt hu oecune:! in tbe cOlUtitution of a firm or Ibllla oIa fit
Inn has been newly COlUliluted. tbe auessmcnt Ihall be made on the firm as
tOIIltilutc:1 al the time of makio& the aucssmcl\l :
Provided that tbe income. profits and lainl of the previoLis year .hall.
for tile purpO$c of inclusion in the 10lal incomes of the parlous, be
Ipportioncd between the partners who in such previous year were entilled to
rtceivc the same:
Provided further thai when the lax assclsed upon a partner cannol be
I~overcd from him it shall be r~vcrcd from the firm as constituted al the
lime of making the auessmcnl.

(2) Where a perlOn ClU)iOI on any bllJinelS. profcs.sion or \'OCltian hu U!.ancc ~

Xen sI.,<:ccedcd in such upacity by another perron. such Pf:rio:\ln:1 sl,;Ch _~"'I"01
Ollltr ptl'$OO shall nch be assessed ill respect of his actual share. if any. or ......"oe;.a.
IX income. profi15 and p;1U of the preY;ous )'eal :
Provided that. ".hcn Ihc JlCl$On suc:ceeded in the basinl:SS. profusion or
Yation c;annot be found the assessnlenl of the profits of the lear in whieb
llle s.uc:ussion took place up to the d;ale of suc:cession. and for t:le year precedinJ
lllat rur shall be mlde on the pcnon suc:ceeding him in like manlKlr Ind to tile
~rne amOunl as it would have been made on lhe: JlCl$On scccuded or .....hen the
tu in rupect of the use5$ment made fOI either of n:ch yean assessed on the
jltlSOn succeeded cannot be recovered froon him. it sh:dl be payable by and
recoverable from the peuon SlICCeeding]I [.]1 [and such person shall be entilled
to rcc:ovn from the person suC(;ccded the amount of any tax so paid.]

16"\. (I) Application may be made to the Incometax OlEcer On behalf Proo:<lu," I"
of any firm. constituted under lin instrument of partnerlhip specifyinlthe ,""iolQlM\
'" 6r.n..
;-'iYidual shalel or the paNDell. for lClistralion for the purposel of tbis ACl
lad of an) olher enactment for the time beinl in force relatinl to inCOme-lall
01" IUper-laJt.
(2l The appliestion shall be made by luch pelIOn or pcrsool, and al
Sill:" limes. and shall contain such particulars and Ihall be inlUCb form. and
!If Yerilied in such manner. :1.1 may be prelCribed : and it shall b: dealt with
by lhe lncome-tu Olfic:cr in such manner as rna)' be pre$Crib~d.

1,. Whele.n asnssec 1(. J within one month from the Co."Cdlati""
senice of a notice of demand issud as hereillafter provided. utillies tbe :~
IllCome-lu Off.cer th.l he ....5 prevented by sufficient cause from makinl tbe i. ,bow.
return re~uired by seclion 22. or Ihat he did nol ra;eivc tnc notice inutd
u~d~r tub-section (of) of section 22. or sub-section (2) of section 23. or
IUt he hl<J not. re&tonable opportunity to comply. or was prcventcd by

I SubotiMed by Ad LXXVlI. 1953.

Lbotilul.d b}' Ac' L. 19St.
t ...... t"d 11>itt.
n.. ~ ...... h. I"""" '" a ~..,.lhe piOldpal 06." thereof," ...... dekled .....
206 B'lrmu Inc,mlt-/ull.

sulf.cient cause hom complying. wilh the lerms of tht lau_mentioned /lOUCCI,
the Illcometa~ Officet shall cancel lhe assessment and proceed to make I
fresh as'ieSsment in accordance with the provisions of section 23-
Pculll'lor 18. '[(I) If the Income-ta~ Officer. the Assislant Commissioner Of
01 I,....<ln.. ur I [the Appellale Tribunal]. in the coune of any proceedings under tbis Act. il
;,nproper satisfied Ihat any pCfSon-
1lI pro~I" (u) has wilhout reasonable cause failed to furnish the return of hil
tolal income which he was required to furnish by notice gi~e11
under Subseclion (I) or sub-section (1) of section 22 or seclioo
34, or ha~. withoul reasonable cause. failed to furnish it
wilhin the lime nllowed and in the mnnner required by IlIcb
not:ce. or
(b) has wilhout reasonable cause failed to comply wilh a notice undu
sub-section (4) of section 22 or subsection (1) of !ettion 23, or
(e) has concealed the particulurs of his income or deliberalely
furnished inaccl!r:lte pnrliculars of such income,
S [he or it] m:lY dirett th:lt such person shall pay by wai' of penall). in tilt
case referred to in clause (iI). in addition 10 the amount 01 the income-Ill
and supertax, if allY. payable by him. a sum not exceeding thaI amount. lIld
in the cases referred 10 in clauses (b) and (e). in addition 10 any tall payable
by him. a sum not exceeding the amount of the income-tax and super-tu, ~
nny. which lIould ha\e been avoided if Ih", income as returned by such per50ll
had been accepted as the correct illcome :
Provided thal-
I [(D) no penaltj' for failure to furnish a I elurn undcr section 22 (I) shaU
be imposed on an as~cs!ee whose tolal illcOnle docs 1I0t exceed
lhe maximum amount not chargeable to income-tax by more
than kyats one Ihousand : I
(b) where a person has failed 10 comply with a notice under sub
s~ction (1) of section 22 or section 34 and proves that he has no
income liable to tax. the penalty imposable under this Jub-
section shall be a penalty not fXceo:ding twenty-five rupees:
(el no penalty shall be imposed under this sub-seclion upon any perSOJ
assessable under S~Ction 42 as lhe agent of a person not resideDl
in the Union of Burnla for failure 10 furnish the return required
under seclion 22 unless a notice under sub-section (2) of thai
section or under $Cclion 34 has been served on him) ~ (;l
, [(d) When the person liable to pellalty is a regiSIl;recJ firlll so thaI be
amount of Ihe illCome-tali. and super-lax payable by the finn
itself has not been determined. thai amount shall be tatell
10 be an amount equal to lhe tax which would have been payable
by an unregiSlered firm on an ir!come equal to the firm's loUl
S,bsm"l.d by Acl XXXVI, 1946.
S~bsthdtd by A.I L, /954.
SUb&titulfd by AC1 LXX\'Il, t9S),
Inserled by Act L, 19S4.
Burmg lm;Qme-/ax. 207
income, and; in the cases refured to in clauses (b) and (c). the
amount of the income-tax and super-tax which would have been
avoided if tbe income liS returned had been accepted as tbe
correct income, sban ~ taken to be the difference between Ihe
amount of the tax which would have been payable by an
unregistered firm on an income equal to the firm's total income
and the amounlof the tax payable by an unregistered firm on an
income equal to Ihe income of the firm as actually returned by
the firm.]
(1) If Ihe Income-tax Officer, the Assistant Commissioner or I [the
App~lIate Tribunal}. in the course of any proceedings under this Act. is
satisfied that the profits of a registered firm have been distributed otherwise
lllan in ::ccordance wilh the shares of the partners as Shown in the inslrument
of partnership registered under this Act governing such distril1Ution. and that
any panner has thereby returne:i his income below its real amount, 1 (he or it]
may direct Ihal such partner shall. 11 [in addition to the income-tai'< and super-
tu. if any, payable by him]. pay by way of penalty a sum l {not ellceeding
the amOunt of income-tall and super-tall] whith has been avoided. or would
have been avoided if the income returned by si,:ch parlnel had been accepted as
his correct income: and no refund or other adjustment shall be claimable by
any other pnrtner by reason of such direction.
(3) No order shall be made under sub-section (I) or sub-section (1)
unless the asses~ee or partner. as thtl casc may be. has been heard, or has
been given II reasonable opportunity of being heard.
(4) No prosecution for an olfence against this ;'\ct shall be instituted in
respect of the same f:ll;:IS on whith a penally has been imposed under this
(5) An Assistant Commissioner or I [the Appellate Tribunal on making]
an order under sub-section (1) or sub-section (1), shall forthwith send a co~y of
tbe same to Ihe Income-tax Officer.

1 [29. When any tax, penalty or interest is due in consequence of any "alice ot
order passed under or in pursuance of this Act. the Income-tall. Officer shall dflnand.
scr~e upon the assessee or other person liable to pay such tax, penalty OJ
interest a notice of demand in the prescribed form specifying the sum so

J [30. (I) Any assessee objecting to the amount of income assessed under API",al
section 23 or section 27, or the amount of loss computed under section 24 or _eollUCllt
the 3tllOunt of tall determined under section 23 or ection 27, or denying his ....ef.r the
liabililY to ~ assessed under Ihis Act, or objecting to the cancellation by all
Incometax Officer of the registration of a firm under sub-sel;:tion (4) of section
23, or objecting to any order under SeCtion ISA or to a refusal to register a firm
under sub-section (4) of section 23 or section 26A or to make a frcsh assessment
1 Subsliluted by Act L, 19S4
SUbstituted by Ad XX~':'I. 1946.
Sulxlli\"t.d by Ad LXX\ n, 1953.
208 Bu,mQ Income-lax,

lMertcd by Act 1., 1954.

~~kll1\1l.d ibfd.
BlUfIUl Jncqme-liU. 209

(3) The oppeal shalt be in the prescribed (orm and shall be verified in the
presc/ibed manner.)

I [JI_ (J) The As.siuant CommiQioner shall fix a day and place for tbe
be.rinS of the appeal. and may from time to lime Idjourn the hcarinl-J
(2) The Assistant COmmissioner may. before disposin, of IllY appeal.
mate such further enquiry IS he Ihillh fit. or CIUse further enquiry to be
made by the Income-tlX Officer.
(3) In disposing of any appeal the Assistant Commissioner may. in the
case of an order of aneument._
(II) tonllrm. reduce. enhallU or InDulthe USCl5ment. or
(h) sct aside the assessment and direct tbe> Incomc-rp O.llicer to
mate a (rdh usessment after maltinlsucb furtber ellquiry as
the Incometax Officer thinb fit or tbe Assistant CommiuioDCr
lIIay direct. and the Incometax OfIicer shaU thereupon
proceed to malte sucb I5scument and determine where necessary
the amount of till; payable on the basis of such fresh usess
lIlent. or. in the case of an order cancelling the registration of a
firm under subsection (4) of section 23 or refusiDI to register a
firm under sub-section (4) of uction 23 or sectiOn 26.\ or to
nla.lte a fresh aSSCSSment under section 27.
(c) confirm such order or callUl it and direct tbe Income-tax Oflker to
regine:r the firm or to make I fresh aS6l!ssmeot. as the cue:
may be:.
or, in the clSe of In order under sub-section (1) of section 25 or
section 23.0\. 18.0\ or 48.
(d) confirOl. cancel or vary .uch order. or in tbe case of an order under
subseetion (1) of sectiOn 25.0\.
(l) confirm such order or cancel it 14d either direct the Jncome-tax
Ofticer to mue: furthoc'r enqu.iry and pass a fresh order or to
make an assessment in the manner laid doWD in sub-section (2)
of section 2.5.... or. in the cue of an order under section 21.
m confirm or cancel such order or Vlry it 10 as either to enhance or
reduce lhe penalty. or. in the cue of an appeal against the
computation of loss under section 24.
(g) conllrm or vary luch computation. or. in the calC of an appeal
under subsection (JA) of section 30.
<II) decide that tbe person is or it not liable to mate the dcdlXtion
and in the IIUer casc direct the: refund of the Rill paid under
lubsection (6) or section J 8 :
P,ovided tbat the Assistant Commis.sioner .ball not enhlnce ao USC'5-
lIlCot or a penalty unlelS the appellant has had a reasonable opponunity of
lbowinl cause alainlt such enhancement.

sat.lil~e<I lor"'ct LXXVII, 1953. -

(4) Where as II result of an appeal any change il made ill the a55CSlffitit
of II firm or assodation of persons or II new assessment of II finn or associalioD
of persons is ordered to be made, the Assistant CommiSliioner rna)' authorize
the )ncome.\u Officer to amend aCl:ordinglyany a"e:ssment made on u1
partner of the firm or any mcnlber of the association.
(5) Thoe A"islant Commissioner shall, at the conclusion of the appeal,
communicate the order passed by him to the llssessee and to the
Appe"I$ 32. (I) Any assessee objtcting to an order passed by an Auistut
o,dc", Commissioner under section 28 or to an order cnbancing his aSSC!smell
0/ AUi$l>nt under sub-stction {JJ of section 31, may appeal to the Commissioner witIJia
";oncr, thilly da)'s of the date on which hoe was served with notice of such order.
(1) Thoe appeal shall be in tbe prescribed form, and shall be verified ill
the prescribed manner.
(3) In disposing of the appeal lhe Commissioner ma}'. after giving the
appellant an opportunity of being heard, pass such orders thercon lIS
thints 6t,

I [13. (/l The Commissioner may of his own motion call for the record
of any proceeding under this Act in which an order has been passed by lilY
authority subordinate to him or by himself when exercising the powers of u
Assistant Commissioner under subsection (4) of section S.
(l) On receipt of the record the Commissioner may make such enquiry,
or cause such enquiry to be made and_ subjtct to the provisions or this Act.
may pan such order thereon. nOl being an order prejudicial to Ihe llSSCSSCC, II
he thinks fit:
Provided Ihat he shall nol pass any order prejudicial to an aSSCS$CC
without hearing him or giving hinl a reasonable opportunity of being heard.
E..; plunm;on,-An order by lhe Commissioner Jeclining to interfere sban
be deemed ootto be an order prejudicalto the assessee;
Provided fUrlher that the Commi$Sioner shall not revise any order ulldr:r
this section if-
{oj ....here an appeal against Ihe order lies to the Assistant Commit-
sioner or 10 the Appellate Tribunal the time within whicb sue~
appeal may be made has not expired. or
(b) the order is pt"nding on an appeal berore the Assistant CommiuiOllll
or has been made the subject of an appeal to the AppellaU
Tribunal. or
(c) the order has been made more than ~ [(our years] previously.]
Appe;>tlo tbe . l.lJJA. (/l Any assessee objecting to an order passed by an AssisIaI'
'l'ribQnal. Commissioner under sec:ion 28 or section 31 may appeal to the AppclldJ
- ---_._.__ ._-_._------~
, &"bolil"l.d b) Jld LXXVII, 1953.
Sobslilutcd. by Atl XXIX, 195t.

Tribunal within silty day. of the date on wbich 5ucb order is communicated
(1) The CommissiollCl' may. if be object, to any order passed by an
Assistant Commissioner under section 31. direct the Income-tax Officer 10
appeal to the Appellale Tribunal again&! such order. and such appeal may be
lIlade within sidy days of the date on which the order is communicated to the
Commissioner by Ihe Assistant Commissioner I [:1
t [ Provided that when an order passed by an Assistant Commissioner of
Il\COmetax under section 28 or section 31 was communicated to the a.scssee or
tbe Commissioner, as the case may be. on or after Ihe 1st October 19S3 and
before the date of constitution of the Appellate Tribunal under seedon 5",. an
appeal under subsection (1) or (1) may be made within silty days from the
date of promulgation of the Burma Income-tax (AmendmentJ Act. 19S4 :
Provided further that an assessee entitled to elect 10 appeal to the
Apjlel1ate Tribunal under the pro\'iso 10 section S. may elect to appeallbcreto
within silt)' days frorn the date of promulgation of the Burma Income-tax
(Amendment) Art. 1954.]
(J) The Tribunal may admit an appeal after the expiry of si"ty days
referred to in sub-sections (Il and (2) if it is satisfied thai there was .ufficient
fauSt for not presenting it within that period.
(4) An appeal to the Appellate Tribunal shall be in the prescribed form
and shall be \'erificd in the prescribed manner. and shall. except in the casc of an
appeal referred to in sub-section (2) be ac<:ompanied by a fee of kyats
one hundred.
(S) The Appellale Tribunal may. after giving both parties to the appeal
In opportunity of being heard. pass such orders thereon as it thinks fit. and sball
communicate any SuCh orders to the assessee and to the Commiuioner.
(6) Where as tile result of an appeal any change is made in the aUC5Sment
of a firm or association of peliOns or a new aS3CSsrnent of a firm or association
of persons is ordered to be made. the Appellate Tribunal may authorize the
Incometax Officer 10 amend accordingly any assessment made 011 allY partner
of lhe firm or any member of the aucciation.
(7) Save as pw,'ided in section 66 orders passed by the Appellate Tribunal
on appeal shall be final.)

, ~"b~tilukd ~y "'.1 XXIX. 1,SoI.

In,.,led j6;,{.
Ini'(,l<d h. Aet L, 1954
Subsli\Ulcd by Acr I,XXVII. 1955.
Burma Income-lox.
any of the requirements which may be included in a nOlice under SlIbStl;tiOll
(l) of $Cction 22. and may prcceed to assess or feassess such income. profits or
gains. I [or r~ompule the loss or depre<:iation allowance :] and the provisions
of this Act shall, so far as may be, apply accordingly as it the notice were I
notice issued under that sub$Cction :
Provided that the lal( shall be charged at the rate at which it would have
been charged had the income. profits or gains not escaped assessment Of fuD
assessment. as the case may be.
Re.;tihc~lion 35. i [(1) The Commissioner or Assistant Commissioner may. at any time
of 1I~It.lke. within four years from the date of any order passed b)" him in appealor.
in the case of the Commissioner. in revision under section 33, and 11w:
Income-tax Officer may. at any time wilhin four years from the dale of
assessment order or rdund order passed b}' him on his own mOlioa.
rectify any mistake apparent from the record of S [the appeal, revisioo,
assessment or refund]. as the case may be. and shall within the like period
reclify any such mistake which has been brought (0 his notice by th~
Provided Ihat no such reclification shall be made haVing the effect d
enhancing an assessment Ilor reducing a refund] unless thc Commissiolltr,
the Assistant Commissioner or the Income-tax Officer, as the case may be.
has given nolice to the assessee of his intention so to do and has allollo'cd him
a reasonable opportunity of being heard.)
(1) Where any such rectification has lhe effect of reducing the a~
ment. the Incometax Officer shall make any refund which may be due to
such assessee.
(J) Where any such rectification has the effect of enhancing the assess-
ment l [or reducing a refund]. lhe Ineometax Officer shall serve on the
assessee a notice ()f demand in the prescribed form specifying the sum payable,
and such notice 01 demand shall be deemed to be issued under section ];9,
and the provisions of this Act shall apply accordingly.
'\ (4) The provisions of suhsection (I) apply also in like manner to tile
rectification of Rlistakes by the Appellate Tribunal. J
~ 1(5) Where in respcet of an)' completed asseSSment of a partner in I
firm it is found on the assessmcnt or re-assessment of the firm or on ImY
reduction or enhancement made in the income of the firm under section 31.
sectioo 33. stion 33", section 66' or section 66A that the share of the panntJ
in the profit or loss of the firm has not been included in the assessment of !be
partner or, ir included. is not correct. the inclusion of the share io t~
assessment or the corre~tion thereof. as the case nlay be. shall be deemed to
be a rectification of a mistake apparent from the record within the meaniDl ~
tbis section. and the provisions of sub-section (I) shall apply thetdO
, In,e,lt<\ h,. Ad L, 1954.
, s,,!';'ulHi h~' 10<"1, LXXVII, 1953.
S.Nm"l.d b~' Ad L, 19501.
lble,t.<1 by A~' LXXVII, 1953.
l11Xft..l,by A~t XXIX, 1954.
BJlrll/d Inromt-(dX. 213
ICCOrdin,ly. the ptriod of foUf yelrs rdefled to in that sub-section being
[l)IDputed from tbe date or the fillil order pwed i. the case of the firm.]
1((6} Where the busillCli profits tIJ. payable by an assessee has been
llOdilied in apptal. revision or Iny otber proceedinl. or wbere any business
prolla laJl. has been useued Iher tbe completion of the corItlPQlIdilli usess-
Een! for income-tax (wbttbtr before or attn tile commenocnlCnl of the
Bllfma Income-tax (Sccolld Amclldment) Act. 19S<lJand in conH:quence thereof
il is nc<:e:lry to re-compute the tolal illCOQle of the USC$$ chargeable to
ilOOlle-liIX, such re-computation shall be deelned 10 be a rectifiCilion of
lIIlltake apparent from the record Wilhin tile meaning of Ihis section. Ind tbe
provisions of sub$CCtion (I) sblll apply Iccordingly. Ihe period of four yun
referred to in that sub'5CCtion beina computed from the date of the order
1II1ting or modifying the aUQSmenl of IlI(h busillCSI profits 11lI.
Explunul;on.-For the pUfpolCS ot lub-section (6). where tbe asscuec il I
~rm. Ihe provisions of sub-se<:lion (S) shill also apply as they apply 10 the
rectificalion of the assessmenl 01 the partners of the firm.
(7) Where the assessment 01 a compall)' in whose UK an order ulltler
Ketion 23" has been made is modified io Ippeal. revilion or any Olher proteed-
ing or the order ullder section 23A il cancelled or \laried, and in con!equellCc
Itlrrcof it is necessary 10 re-compute the lotal income of the shareholderl. luch
rc<ompublion lhall be deemed to be a rec:lilication of a mistake Ipparent from
ttlr rec:ord wilhin tbe meaninJ of thil IClCtion. and the pro\lilion, of lub-scctioll
(I) shall Ipply Ibereto accordinJl). tbe period of four years referred to in Ihll
klb-SCCtion bein, compuled from the dale of the linal order pusd i. the
case of I COmpu)'.]
11J6. .)

MIt Appellale TribuDllI] shill. for tile purposes of Ihis Chapur, han: ua ro...~
.. unlC powers II arc \ltlted in a COUft under tbc Code of CiVil Procedure
~. __.
37. ~ ({I)] The Income-tu Ollicu. '(Assislant CommissiOllCl'.CommillioMr Powcrto
_tw ll tr)'in& I Iuil ill rcspttt of lbe folknlill& matters. urnely;-
Ill) CIIforcing the aucad.1ICC of allY person and enmillin, bim oa
oalb or allirmatiOll:
(b) compelling tl'lc production of dOCllmenU; and
(r) issllin& comnlillions fo' the eumination of witnessel ;
a-.:l any proceeding belore an Income-til Officer. '(Alli5tlDt ColDmiuioner
or Commissioner or Apptllate Tribunll) ullder this Cltolpur Ihlll be deemed
10 be a .. judicial proceedin& .. wilhin Ihe meaninl of sections 193 and 228
and for lhl! purposes of section 196 of the Penal Code.
. 11(2) Sllbject 10 any rules made in this bc:half. any lulltority referred to
Ill. IlIbsection (I) may impound and retain in ill custody for such periud II it
thinks ftt auy boob of accounl or other documents produced bc:fore it in any
proceedilll under Ibil Act

I J <tIrd by Aft L, 1~S4 .

kct " :ltI ..... d<letod by "<I XXIX. 19104.
, Il b<d by Act L, 19St.
, Ilubttll.tcd i/Ii4.
214 Burma JI/(;f)fn~-Iax.

Provided!that an Income-tax Off,cer shall nol-

('I) impound any books of accounl or olher dOcuments wilhout record-
ing his reasons for SO doing; or
(b) retain in his custody any such books or dotumenls for a period
exceeding lifteen days (exclusive of holidays) withoUI obtainiQI
the appro~al of the Commissioner therefor.)

Pooier to uJi 38. The Incometax Ollicer or Assistant Commissioner may. for lhe
lion. purposes of this Act.-
(I) require any firm or Hindu unJi"ided family to furnish him with I
relu,n of the members of Ihe firm. or of Ihe munager or adult
male members of the family. as Ihe case may be. and of their
addressu ;
(Z) require any person whom he has reason to b.lie~e to be a trusle..
guardian. or agent to furnish him with a return of the names or
the persons for or of whom he is trustee. guardian. or agent.
and of their addresses;
I 3) require any person whom he has reason to believe to be engagrd
in a business or profession to furnish him ..... ith a return COo-
taining particulars of the Io<:alion and style of the principal
place wherein he carries on Ihe husiness or profession and of
any branChes thereof. the names and adJresses' of his partners,
if all)'. in such business or profession and the exlent of hil
own share and the shares of all such partners in rhe prolitl
of the business or professioll and an)' branches thereof.]

P_ IO 39. The Income-tax Officer or Assislant Commissioner. or any pel'SOll

In'rOCII'" anthorized in writing in Ihis behalf by Ihe Income-tax Officer or Assista~1
nt:.ler of
-~" Commissioner. may inspect and, if necessary. lake copies, or cause copies 10
01 aDY
company. be raken. of any register of the members. debenture-holders or mortgagees of
any company or of any entry in such regi~ter.

I [J9A. The Income-tax Officer or lhe Assistanr Commissioner of
pj*er 10 Income-tax shall have power-
'DIe, huil_
dlDr or (I) to enler or 10 inspect any building. place or business premises ill
pr."'iIC' 101" connection wilh any enquiry 0' investigarion conducted by him
....rpoo 0/ for purposes of assessmenl of allY assessee or for the dispos.a!
of any appeal filed by an appellant under this ACI ;
(2) to eumine any books of account or dotument foulld Iherein wbicb
in his opinion .... ill be useful for or rclevanllO the enquiry
invesligation conducted by him;
(3) to make a nOle or an inventory of any a,rie1e 0. thing found iJ
the course of such enquiry or investigation which in his opiniOll

Su""lild<d by Ad xxxvt. I'M<>.

I""ltd by Ad XXIX, 19S4.
may be useful for or rdevant to tht disposal of the assessment
or of the appeal before him; aDd
(4) 10 place muts of Mienti6cation on tbe book. of account Of docu.
ments or to make extracts or copies therefrom..

398. If in the cour~ of u alltllmcnt or diaposal of an appeal the P_CI'Io

!IItOIltc-tax Officer or the Assi$tant Commigloocr of IncomeoUJ. has reason to ourch. HUt
5lISfItCt tbat Illy boob of aCCOllot or documents eucntial for tbe dispoaal of
tbc assessment or appeal may not be fortbcomin....hen required, or that any
60eument or book. of account had been withbeld from production ttlc hteomc-
_,,10 and
l~ clftl.lln

tax Officer or the Assistant Commis!ioner of Incom~tll. if specially author.

iled in this behalf by the Commissioner of Income-tilt. shall. in addition to
tbe powers conferred by section 39.1.. ha~'e power-
(I) to Sfarch any building. place or business premises and seize any
book$ of account or document (for wbitb a receipt shall be
granted) or place marks of identificalion thereon or make
Ulracts or copies therefrom; and
(1) to impound and retain in his eustody any books of account or
document found therein only for SO long as mal be ncc.:uary
for e~am;nation therC(lf pending the linal disposal of the aSICu-
menl or appeal as the case may be.]



.... In the case of any gUiudian. trustee or agent of any person bein,a minOf,
IUtl3.1ic or idiot or residing out of tbe Union of Burma <all of which pelsona
are hereinafter in this section included i.lllhe term bcDeliciary") being in rcecipt
a. M

behalf 0( such beneficiary of any income. profits Of lains chargeable ullder

!hi. Act. the tn ,hall be levied upon and rcconrablc from sllth euardian.
tr'\l$lee or agent. as the casc may be. in lil.:e manner and. to the same amoont
as il would be leviable upoa and ftcOVetable (rom any such bcnelicilry if of
fuJI age. $Ound mind. or resident in the Union of Burml. aDd in direct receipt
of such income. profilS or gains. and all the provisions of this Act shall apply

41. In the case of income. profits or gains chargeable under this Act A4noi.. iwa
1IIIbich are received by the Administrator-General or Official Trustee. or by any .....Gene... l
.... Oll"d"t
receiver or manager (including any persoll whatever his designation who in fact T' lu. de.
mlnale, prOperty on behalf of another) appointed by or under any order of 1
COurt. lhe tu shall be levied upon and re<:overable from such Admillistrator-
General. Oflicial Trustee, receiver or munaler in the lil.:e manner and to tbo
lame amount as it would be leviable upon and recoverable f!om any ~rson
Oa Whose behalf such income. profits or pin. arc received. ud all provisiOil'
or this Act shan apply aCCOrdingly.
burma Incomt-tax.

NOlI_I- 41. (I) In the case of any person residing out of the. Union of Burma,
dt~lI. aU I [income.] profits or gains accruing or ari,ing to such person. whether
directly or indirectly. through or from any business connection i [in the Union of
Burma. or through or from any property in the Union ot Burma. or through or
from any asset or source of income in the Union of Burma. or through or from
any mollCY lent OUI on interest and brought inlO the Union of Burma in cash or
kind.] ,han be deemed to be income ae<:ruing or arising within the Union Ii
Burma and shall be chargeable 10 income-ta~ I [eith~r in his name or in tbe
name ~f his agenl. and in the latter case] such agenl shall be deemed to be.
for all the purpose' of Ihis Act. the assessee in respect of su<:h incometax:
Provided that' [Ihe income-tall so chargeable may be recovered by ded~
tion under any of Ihe provisions of section Ig and that} any arrears of tall may
be recovered also in accordance wilh the provisions of Ihis Act from allJ
assets of the non-resident person ",hich are. or may at any time come. witbiD
tbe Union of Burma.
(2) Where a person not resident in the Union of Burma. ~ [
" J carries on business with a person resident in tile
Union of Burma. and it appears 10 Ihe Income-til Officer or the Assistant
Commissioner. as the case may be. that owing to the close connection betwe~a
tbe lCsident and the non-resident person and 10 the substantial control exercised
by the non-resident over the resident. the course of bu~iness between thosc petSOllI
is so arranged that the business done by the resident in pursuance of his conncctiOD
v;ith the non-resident produces to the relident either no profits or less
Ihan lbe ordinary profilS which might be expected to arise in thai business.
the profits derived therefrom. or which may reasonably be deemed 10 have beel
derived therefrom. shall be chargeable to income-taK in the name of tbe
resident person who shall be deemed to be, for all Ihe purposes of this Act
Ihe assessee in respect of such income'lax,
I [(1) In the case of a business of which all Ihe operations arc not canied
Oul in the Union of Burma. the profits and gains of the business deemed
under Ihis section to accrue or Irise in the Union shall be only such proBlJ

and ,ains as arc reasonably attributable to Ihat part of the operations carried
oul in the Union.]
"'toll to 43. Any perion employed by or on behalf of a person residing out of
the Union of Burma. or having any bUiiness connection with such person. or
t'ellleda" through whom such person is in the receipl of any income. profits or gaiol
upon whom the Income-Iu Officer has caused a nOlice 10 be served of his
intention of treating him as the agent of Ihe non-resident person shall. for
111 the purposcs of this Act, be deemed 10 be such agent:
1 lo... l~ by Act XXXVI, 1946.
SIl"-lihlled ib;d.
Solb,titulcd by Acl 1. 19~.
I'll'o,ted ik1.
1'1>e wonll .. and nol boil'll. B1lti.h "ubj:t ..... firm or C<IDl~an, COnttlluled ",Ubi. Hfi
"hiesl". DomInIon. or Innc:h tt.e.cof" were doleled b~ Ibo Unloo 01 8nf1ll.l lUI l>iltlll d
L.....I O,d .., 1948. P
Stabol;M~d by Act I.XXVtl. 1953.
'IPJOVid~ that. when trallSlCtio.. arc carried On ill the ordinary
(01If'$C of blWneu tbrougb I broker in the Union of Burma ill .uc:b
cirCumstances Ibal the brohr dOCl Dot in tupcct of llJl:b In.llUClionl deal
dilUlly with Of on bebl.lf of Ilo"usident principal but de." with or
through a nOn-resident broker who is urryilll 011 such trlnucbOnl ill the
ordinar)' course of his busillcss an1 not u principal. loch lirst mentioned
broker shall nOI be deemed 10 be III agent under Ihi, Kelion in rupeet or .och
tnnsatliOnS :]
Proyjdcd 1 (further] thai no person shall be deemed to be the IJent or.
DOnresident person unless he has had In opportunit)' or belli' beard by tho
loco.ntlll( Officer II 10 hi, liability.

t [44. Where 'ny business. profession or VOCIlioll carried 011 by. firlll abillt, In
or associ.tion of penon. hal beta di5eontinued. or wbere Lll aaociation of ~:'1Md
pmGlIli is dissolved. c\'cry penoll who was It lhe time of such discoDtinuance i .... u
or dissolutiOn I partner of such firm or. member of sl.ICh usoc:i.tion parbw:nblA
mall. in respect of lhe intOme. profits.nd ,.ins of the firm or auoci.-
tiM. be joir"ly and sewally li.ble 10 .ueJsmenl under eb.ptu IV and
for Ihe amounl of lax payable and ,II the provisions of Chapter IV shall.
50 fIT as may be. apply 10 any s..:b assessment.]


44A. The' proyisions of this Chapter shall. not~ithstandjo.a anything Ual>llll,. to

conluined in the other provisions of this ACI. apply for Ibe purpou 01 ~,
IIIe leyy amI recovery of tU in the case of any person who residu out of thippkl,.
tbe Union of Burma and carries 00 business in the Union of Burma in
any year as ll':e owner or charterer of ship (such person bereiaafter in
this Ch.pter bein, refured to .. the principal). Ullieu the IllCome-tIX
Ol!ieer is satisfied that there is aD a,ent of such priJtc:ipal frOID WbolD
tbe tal: ~'iIl be recover.ble in the foUowin, )'lW under the other
provisions of this Act.

.uB (1) Befote the dep.rture from any pon io tbe Ullioa of Bunlla of
ny ship in rcspect of which the provisions of this ChaPter apply. the mutec pIoI.
of Ibe ship shall prepare I1Id furnisb to lhe Income-laX Officer recum of
the full amount paid or peyable to the principal. or to any perIOD OD h.
behalf. on account of lbe carriage of .11 pusenger JivMtoc:k or ,nodI.hipped
It that port since the last arrival of the ship thereal.
(1) On receipl of Ihe relurn. IIMi Income-IIJI Officer sh.1I . . . . dII
'mount referred 10 in sub-section (I). and for this purpose OJay call for aueh

I hkrlcd by Ad 1., ,'S4

bb6t1llUd I>J' ...1.01 LXXVII. 19S5.
118 BUTffl(J It/C'(J~llU.

account> or dOCUDlCO\S as he may require, and Ilone-si.~lhJ of tbe amount 1(1

1S5C5~ed lihall ~ deemed to be the amount of tile pro6u and ,ains atcruiq
to tbe principal on .ccount of the carriaic of tbe POUu:nICf'. live-nod: aad
goods shipped al the port.
(J) When the profits and cains hal'c been assessed as aforesaid. the
Income.tal Officer shall determine the sum payable as lax lhereOll al lhe file
for lhe time being applicable to the lotal income of a company, Ind sucb
sum shall be payable by the maIler of the ~hip. and a pott<lcarancc Ihall not
be cranted to the ,hip until lite Cu51onu-eolle<:lor. or other officer dilly
,ulborized to granl the Arne, is 5l1tisficd lhal the lal lI:u been duly paid.
Aditi_L 44 C. NoI.hiJli in Ihis Chapter shall be deemed to pre'ient a printipal
hom cbirning. ~ [in the )ull folloy,inC 11m in ,,bieh any payment has beeIl
made on his behalf under litis Chapter. lhl an aSSdsment be made of his
101al income in lhe previous year. ~nu tltat the tax pay~ble on lhe basis
thereof be determined in ~CI:~dance witlt tlte other provisions of this ACI.
and. if he so claims, any such payment as aforesaid shall be Ireated as I
paymenl in advance of the tax. and the difference between the sum so paid
and tbe amounl of la\ found "a)'able by him shall be paid by him or refunded
to him. as lhe case may be.


RIK-., 01 44 D. (II Sub;CCI IQ such ncepliQIU as may be made by the Prcsidefll
t.. l .....
...-' of lbe UniQn. l1Q person ... ho is nOl domicile:! in the Union of Burma shan
lu.I"lltM leave tbe UnKln either by land. sea or air unless he fim obtains from the

U.ioa aI
a.rollal... competent authority. IUluion certificate stalinJ: that he has no liabilities
under Ihis Act or under the Business Prolits Tax I\CI. for the time bein, in
force. or lhat satisfactory arranj;emenlS have been made for the payment 01
all such taxes which afe or may bonle payable by lhal person:
PrO"ided thul if llle competenl aUlhorily is salislied that such perlOP
intends to return to the Union of Burma he may issue an exemption cetti&cale
either in respect of a single journey or In respect of all journeY" to ba
uDderuten by that perSOn within the specified period.
(2) If tbe Oluer ()l: cluinerer of any sbip or aircrafl carryiDl ~
from any place in the Union of Burma to any place OUlSide the UlIie-
issUClll an aUlborilj to lr..-c! by 1ucb ship Qr aircraft 11,1 any pefSOll 10
whom sutHtion (II applies "'Jlnout lirst "tisfyinS himself Ihat s.u
perSOn is in p.>UUSion of a certlficale as required by Ihat sutHectioa.
he shall be liable to pay lhe amount of ta~. if any. which has or lila,
become due and payable by such person and 5hall also be punishablll
wilh fine .... hich may extend to kyats two thousand.

, Sooho ~"Ic>IIoj' Act XXIX. IQS4

s-.btlitoot.,., '" AI:l XXX\'!. 1946.
I.. med by Ad L.'CXHI. 19SJ.
Burma Int:om~.tax. 219
ExpIUllOlion.-For tbe purposes of this sub-section, the ex.pressions
owner" and charterer" include any representative. agent or emplolcc who
may be empowered by th_ owner or Charterer to issue an authority. to travel
by the ship or aircraft.
(3) In respect of any lum payable by the owner or charterer of any
ship or aircrafl under sub-SoCtion (1). the owncr or charterer, as the case may
be. shall be deemed to be an assessee in default within thc meaning of
lub-section (I) of section 46.
(4) The President of the Union may mate rules 1 under Ihis section
prescribing the com[ICtent authority mentioned in sub-section (I). exempting
certain categories of persons from the operation of this section. and regulating
an~' other mailer nC4.:essary for or incidental to the purpose of carrying out
tbe provisions of this section.


45. Any amount specified as payable in a notice of demand under Tn when

sub-seclion (4) of sec:icn 23". or under srction 29. or an order under se<:tion ray;lble.
31 or section 32 or section 33. shall be paid within the time. at the place and
to Ihe person mentioned in the notice or order. or if a time is not so
menlioned, then on or before th~ first day of the s~eond month following thc
due of Ihe servjce of the notice or order. and any assessee failing so to pay
shall be deemed 10 be in default. provided that, when an assessee has
presented an appeal under section 30' (. .]. the Income_lax Officer
may in his discretion treal the assessee as not being in default as long as such
ilppeal is undispo::ed of.

46. (I) When an assessee is in default in making a payment of Mode and

income-tax. Ihe Income-tax Oft'.cer mal in his discretion dircct Ihal. lime of
in add ilion to the amoullI of the arrears. a sum nOI ex.ceeding that
amount Shall be rC4.:Ollered from the assessee by way of penalty.
(lA) For tbe purposes of sub-section (I). the InCome-13K Officer may
direct the reco\'ery of any SUIll less than the amount of the arrears and
may enhance Ihe sum so directed 10 be recovered frOIll lime to time in
Ihe case of a continuing default. $0 however that Ihe total sum so
directed 10 be recovere:! shall not e:<cee;l the anlounl of tbe arrean
(1) The Incollle-lax Officer may fOf\\'ard to the Collector a certificale
under his signature specifying the amount of arrears due trom an assessee. and
Ihe Collector. on receipt of Such certificate. shall proceed to rccover from
Sllch assessee Ihe amOunl specified therein as jf it wer"e an arrear of lando
lel'enue :

I Pooch. role ce II.., .." .(;."1/,,. IIlSI, Pa,1 I, I""!lc 3.

The wOld." o. ~"de' .c.lI..... 3h .. w~rc <lcletrd bi Ad XXIX, 19';:4.
120 Burma Inco~.taJt.

Provided that. without prejudice to an)' other powers of the Collector ill
this behalf. he shall for the purpose of recovering the said amount ha~
I [. .) the powers which under the Code of Civil ProcedUlc I
Civil Court has 1 I 1 for the purpose of the recovery of an
amount due under a decree.
(3) In any area .....ilh respect to which Ihe Commissioner has directed
that any arrears may be recovered by any process enforceable for the
recovery of an arrear of any municipal tax or local rale imposed under any
enactment for the time being in forCe in any part of the Union of Burma. tbe
Income-tax Officer may proceed to reco~cr the amollnl due by such prOCess.
(4) The Commissioner may direct by what authority any powers 01
duties incident under any such enactment as aforesaid to the enforcement of
any process for the recovery of a municipal tax or local rate shall be
exercised or performed y,hen that process is employed under sub-seclion (3).
(J) If any assessee is in receipt of an) income chargeable under Ihe head
.. Salaries ". the Income-tax Officer nla~' require any person payin! the same to
deduct from any paymenl subsequent 10 Ihe datc of such requisition aoy
arrears due from such assessee and such person shall comply with any sllCh
requisition and shall pay the sum so deducted to the credit of the Govern
ment of the Union of Burnlll :I [ .j
! [(JA) The Incometax Officer may <It Olny time. or from time 10 time. by
notice in \\oriling (a copy of which shull ~ forwarded to lhe <lssessee at hi!
last address known to the Income-ta... Officer) require any person from whom
money is due or may ~come due to Ihe asse~ee or any person who holds
or may subsequently hold money for or on account of the assessee to pay
to the Incometax Officer. either forthwith upon the mone)" becoming due or
being held or at or within the time specified in the notice (not being before
the money becomes due or is held) so much of the IllOney as is sufficient
to puy the amount dae by the lux-puyer in respect of arrears of incomo-
tax and penalty or the whl.lle of the money when it is equal to or ICSJI
tban Ihat amount.
The Incometax Officer may at any time. or from time to time, amead
or revokc any such notice or e;lltend the time for making any payment ia
pursuance of the Dotice.
Any person making any paymenl in compliance with a notice UDder thil
subsection shall be deemed to have made the payment under the authority
of the nsessee and the receipt of the I nCODle.tax Officer shall constitute
good and sufficient discharge of the liability of such person to the assessee to
the e;lllent of the amount referred to in Ihe reccipt.

I Tr,e. w.>rd." III rQpecl of tho afla~hllltnl and laic of debtl dOle to Ihe aueuee" Il/ld Ibt
worlll. ,n r...(lOcl oltht a!lach"'ent al1d l:41e 01 dtbt. dut 10 a j"dl!mtl1t d~blor" wert deleted
by Act L, 1954.
,.... tnttrltd
n'."'ordl" 00" a~ the ~l",,,.<:ial Commi..iOl1U dl.-t<;I." wtrt dtlcll
by Ad XXIX.19S4.
by /tet XXXVI,

Auy person discbarSiIll any liability 10 tbe uscssee afler receipt of the
Dotice referred 10 in this su1Hection shaU be persooaUy liable to the Iocomc-
IU Ofticer to the extent of the liability. discharged or to tbe exteot of lhe
liability of the uscssce {or tax and penalties, whichever is leu..
If the perwn to" whom a nouce under this sub-sectioll is scnt faib: to
make payment in pursuance thereof to the Income-tax Officer. further proceed.
illl' may be taken by Ind before the Colkcl:or OD the rooti~ that tbe
Inc:onu:-tax Officer's notice has the same effect as an attachment by lhe Collector
in exercise of his powers under the proviso to sub-section (2) of section 46.
Where a person 10 .....hom a notice under this sub-section is unl objects
10 it on the ground that the sum demanded or any part thereof is not due to
Ille assessee or that he docs nol hold aDy money for or on account of lhe
usessee. then. nOlhing conta;ned in Ihis section shall be dccmcd 10 require
su<:h person 10 pay any such urn or part thereof. as Ihe case may be, (0 the
Income-tax Officer.)
(6) The Presidenl of the Union may direct. ""itb respect to any specified
area. that income-tax sHall be reco\'ered tberein with, ilnd as an addition 10.
Iny municipal tax or local rale by Ibe same person and in the ume manner
IS the municipal tax or local rate is recovered.
(7) Save in aecordance with the provisions of sub-section (I) of section
42, no proceediugs for Ihe recovery of any sum payable under tbis ACl shall
be COmmenced aher Ihe expilation of one year from (he last day of I [Ihe
financial )'ear] in which any demand is made under this Act:
(Provided Ihat the period of ODe yeu berein referred 10 .ball-
(i) where an assessee bu been tIeated as not bein, in default UDder
section 45 as Ion. as his appeal is undisposed of. be reckoned
from the dale on whicb the appeal is disposed of:
(ii) ",here recover) proceedings in any case have been stayed by any
order of a Court. be reclroned ITom \be date from which the
order is withdrawn:
(iii) where the date of payment of tax has been exleDdod by u
income-11Il. authority, be reclroned from the date up to ","bic"
Ihe lime for payment had been ellten~ed :
(iv) where rhe sum payable is allowed to be paid by instalmenlJ. from
the date on which the last of scch inslalments was due:
Provided runher tbat nothinS in the (oregoing proviso shall have tbe
ell'oct of reducing the period within which proceedings for recovery call be
commenced. naOldy. after the ("piruion of one year from the lut day ot
the financial year in which the demand is made.
l:.'xpla/la/iQ/I.<-A proceeding for tbe recovery of any sum lhall hi;
deemed to have commenced wilhln the meaning Of Ihis section. if some
action is taken to recover the whole or any part of tbe sum within tlac
, l'ut.lit!:led by Act XXX\'I, t946
SIIt.UMcd by Act L, J9~.
Burma Income-tax.

rerio<! hereinbefore referred to, and for the removal of doubts it is hereby
declared that the several modes of recover)' specilied in this section are
neither mutually exclusive. nor affect in an~ way Bn~ oCher law for the time
being in force rel3ting to the recO\'er~ of debts due to Government. and il
shall be lawful for the Income-tax Officer. if for any special reasons to be
recorded he so thinks fit. to have recourse to 3DY such mode of recovefJ
notwithstanding that the tax due is being recovered from an assessee by
any other mode.]

Iteco.c.yof 4'. An~ sum imposed by way of penally under the pro~isions of
pe...llitt. I [sub.section (9) of section t8 ...]. sub-section (2) of section 25, section 28 or
sub.section (1) of ~ection 46 I [and any interest r3)'able under the provisiOIl!
of subsection (4). (6). (7) or (8) of section 18...] shall be recoverable in tbe
manner provided in this Chapter for the Ttco\'ery of 3rrear of cax.


REFut.. os.

Rc:tund. ~ [48. (I) If any individual, Hindu undivided family, company, locaJ
authority, firm or olher association of persons. or any raTiner of a firm or
member of an asscciation individually satisfies the Incometa~ Officer or
other authority appointed by the President of the Union in this behalf lbat
the amount of tax paid by him or on his behalf or treated as paid on his
behalf for any year exceeds the amount \\'ith which he is properly chargeable
undet this Act for that year, he !hall be emitied to a refund of any sucb

(2) The Assistant Commissioner or the Appe113le Tribunal in the

e~ercise of their appellate powers, if uti5fied to the like effect, shall cause I
refund 10 be made by the Incomelax Officer of any amount found 10 have
been wrongly paid or paid in excess.
(3) Where income of one l"erson is included undu any provisions of this
Act in the total income of any other person. such other person only shall be
entitled to II refund under this section in re5peci of such income.
(4) Nothing in Ihis section shall opcrate to ~'alidate lIny objection (II
appeal which is otherwise invalid or to authorize the revision of allY
assessment or other matter which hlls become final and conclusive. or tbe
review by any officer of a decision of his ol\n I\hich is subject t1> appeal or
revision. or I\here any relief is spifically provided elsewhere in this Act. to
entitle any person to any relief other or greater lhan Ihat relief or to entitle
any person to claim a refund of tax payable before the commencement of tllo
Burma Incometa~ (Amendment) Act, 1953, which he would not be entitled
10 claim but for Ihe passing of Ihal Act.]
48A. I[ .]

, In'trled by lid XXXVI, 1')46.

I Substiluted by Act LXXVII. 1');1
Sectinn U ... "'.. MI.I.' ibM.
Burma Income.lux. 223

I [4!l. The Preslflent of tbe Union may, by I notification, dechue that Power 14
,no.\c :arran-
arrangements specified. in such notification have been made ",ith the ~e,nenl.
Government of any foreign state with a view to avoiding double tnation with 'orelp
in relation to income,tu. impcmd by tbis Act and by the laws of that foreign StOlle_lo
ovoid dogble
state; and upon such declaflltion the Rid arrangemenls shall. notwithstand tUltioa.
ing anything contained elsewhere in tbis Acl. have cIIect 10 far as they relate
to such avoidance.)

4!lA. Where under aDy of the provisions of this Act a rdund is found Power to oct
off amoum
to be due to any person. Ihe Incometax Officer. Auistant Commissioner of ,dunda
or Commis~ioner. as the case may be. may. in lieu or payment of the refund. al"h'ot IU
set off Ihe amount to be refunded or any part of tbal amount 3 [against the romalDinl:
tilt. interest or penalty], if any. remaining payable by tbe person to whom
tbe rdund is due.

4!lB. Where. through death. incapacity. bankruptcy. liquidation or Powor of

other cause. a person who would but for such cause have been entitled to a rq'rnen
Iali,e of
refund under any of tbe provisions of this Act. or to make a claim under de.:oa""d
section 48 ' ( . J or 49. is unable to receive sucb refund or to make l"O'OOn 00'
pe'lOn di",-
such claim. his e~ceutor, administrator or other legal representative. or the blocl 10 mille
trustee or receiver, as the case may be. shall be entitled to receive such refund claim 1XI bil
l( to make such claim for the benefit of such penon or his estate.

~ [49C. Where any dividend has been paid. credited or distributed or is !.:.0:=tu .
deemed 10 ll:tI'e been paid. credited or distributed to any of the persons specified 1<1' cliyr::'Dd
in s~tiun 3 who is a shareholder of a company which is asscssed [0 income- ::~
In in the Union of Burma. such person shall. if lhe dividend is included in paid by
bis lotal income. be deemed in respect of ulCh dividend himself to have paid ll\arebolc1....
inconle-tu (e~clusive of super.tu) at the rale applicable to the total inco:r.e
of the Company for the financial rear in which Ihe dividend has been paid,
credited or distrihuled or is deemed 10 have been paid. credited or distributed
on 10 much of Ille dividend as bearl to tbe whole the same proportion as
the 'mount of income on which tbe company is liable to pay incometo
bean to Ihe wbole income of the company.)
I [SO. No claim [0 any refund of income.tax or supertllt under
Chapler shall be allowed. unless it is made within four yean from
.......... '"
claim" fer
lall day of the financial year commencing next after the expiry of tbe
previous year in whicb the income arole. accrued or was received or was
dccmed to have arisen, accrued or been received or ..... 'broupt into
the Union of Burm.)
50A."[" ... _)
: I'er lodl notif>c\lotlon ..... Bw ...... (;''''//r. 1953. Part I. piX" 29~.
blnUtulod by Act L. 1954.
: Tho wn,dI "e. 48A ,. Wcr. clol<l,'~ by Art XXtX. 19$4.
lollcrted It",.
&..'diOOI SO... w:ll lIdoled by Ad l.XX\'Il. 1953.
224 Burma Income-Itu.



l'aUllte 10 51. If a person fails without reasonable cause or excuse-

'n:lke pay-
menilor (tI) to deduct and pay any tall as required by section 18 or UIlde.r
deli,er sub-section (5) of se<:lion 46 ;
,tatem.oll (b) to furnish a certificate requircd by subsection (9) of soctioD
oralio... 18 or by section 20 to be furnished;
(c) to furnish in due time any of the relurns menlioned in sectio.
1901.. section 2001.. section 21. I [sub-section (2) of] se<:tion 22.
or section 38 :
(d) to produce. or cause 10 be produced. on or before the dale
mentioned in ony notice undcr sub-section (4) of section n.
such accounts and do<:uments as are referred to in the notice:
(t) to granl inspection or allow copies to be laken in accordl!lef
with the proviions of section 39;
he shall. on conviction before a Magistrate. Ix' punishable with line: whick
may extend to ten rupces for every day during which the default continues.

I'abe .~,le t [52. (I) If a person makes a statement in a verification mentioned im

mentln section 1901. or section 2001. [or section 21] or section 22 or sub-sec.ion (2) 01
section 2601. or sub-section {3} of section 30 or subsection (2) of seclion 32 or
liubsection (4) of seclion 3301.. which is false. and which he either knows Of
believes to be false or docs not believe to be true. he shall be punishable 011
conviction before a Magistrate with imprisonment of either description fora
term which may extend to live years. or with line. or with both.
(2) Whoever instigates. intenlionally aids or abets any person 10 comntit
any of the offcnces menlioned in subsection (I) shall be punishable 01
conviction before a MagiSlrate with imprisonment of either descriptioll for
a lerm which may extend to five years, or with line. or wilh both.]

P""'el:oUon 53. (1) A person shall not be proceeded againsl for an offence uncYr
tn be at section 51 or section S2 excePt at the instance of the Assistant CommissiollGC.
In.u..ee of
A"lsbnl (2) The Assistant Commissioner may stay any such pro<:eeding or
COII\nU,. compound any such offence.
Di,d... ureol 54. (J) All particulars COntained in any statement made. return furai
into.mltion sbed or Iccounts or documenlS produced under Ihe pro~'isions of this Act. 01
by I I'ublle
,ervanl in any evidence given. or affidavit or deposition made. in lhe cours~ of:lll'
proceedings under Ihis Act other than proceedings under this Chapter. or im
Iny record of any assessment proceeding. or any proceeding relating to the
recovery of a demand. prepared for tnc purposes of this Act. shall be treated
al confidential. and. notwithstanding an)1hing \coBtained in the EvideJJCe
IMette<! b)' Ad. XXX\'t. 1946.
Sub.UMe<l by Act LXXVII. 1m.
IrlICrte<! b)' Act L. 19!tot.
Act. no Court shall. save as provided in this Act, be entitled 10 require any
public servant to produce before it any such return. accounts, documents
Of record or any part of an)' .uch record. or to give evidence before it in respect
(2) If a public servant discloses aoy particulan contained in any
5uch statement. returR. accounts. documents. e\"idence, affidavit. lIeposition
or record. he shall be punishable with imprisonment which may e.x.tend
to six months. and shall also be liable to fine:
I [Provided thllt nothing in this section shall apply to the diSClo$urc_
(11) of any such parlicJulars for the purposes of a prosecution
under the Penal Code in respect of any such statement.
return. accounts, documents. evidence. affidavit or deposition.
or for the purposes of a prosecution under this Act; or
(b) of any such particulars to any person acting in the uecution
of this Act where it is necessary t (or desirable) to disclose
the saine to him for the purposes of this Act; or
(c) of any such particulars occasioned by the lawful employmen:.
under .this Act of any 'process for the Krl'ice of any notice
or the recovery of any demand; or
(d) of any such particulars occasioned by the lawful exercise by
a public servant of his powers under the Burma Stamp Act
to impound an insufficiently stamped document; or
(t) of any such particulars to a Civil Court in any suit or
prOCeedina to which Government t [or any income.talt
authority] is a party. which relates to any matter arising
out of any proceeding under this Act t [or under any other
law for the time being in force lIuthorizing IIny income-tall
authority to ellercise lIny powers thereunder]; or
(I) of lIny such particulars to the AuditorGeneral for the
purpose of enablillg bim to discharge his functions under
the Constitution: or
(g) of any such particulars to any officer appointed by the
Auditor-General to audit incometax receipts or refunds; or
(h) of any such particulars, relevant to any inquiry into the
conduct of an official of the Income-tax Department.
to an officer appointed to hold such inquiry, or to a
Public Service Commission est3blished under the Consti-
tution when exercising its functions in relation to any
matter arising out ot any such inquiry; or
(i) of any such particulars, relevant to any inquiry into a charge
of misconduct in connection with income-a" proceedings
asaiDst a lawyer or registered accountant. 10 the luthOl"it~

'S,b$liluted b)' Ad XX\'f1I,195:r.

..,.. ==-- --
Inle"~l1 111 Ad L, 1954.

226 Burma IncomNa;..

referred to in sub-section (l) of SC(:tion 61. when ucrcisiaJ

the functions referred to in that Sub-section; or
CJ) of sllth facts. to an officer of a Slate Government. as ml)' be
llccessary for the purpose of enabling that Govcrnmell! to
IcY)' or realizc any tax imposed by it: or
(.I:) of such facts. to any authority exercising powers under tile
Sca CustonlS Act. or any other Act imposing a duty 01
Excise, as may be necessary for enabling it duly to Cllm:ist
luch powers: or
(I) of so much of such particulars. to the appropriate authority,
as may be necessary to establish whether a person has or
bas not been assessed to inromc-Iax in any particular year
or years, where under the provisions of any Jaw for tile
time beiog in force such fact is required to be established:

(m) of such particulars to the Union Bank of Burma as are
required by thai Bank to enabk it to compile finueial
statistics of international in\'cslments and balance of payments:

(n) 01 such information as may be required by any officer or
department 01 the Union Government or of a State Government
(or the purpose of investigation into the conduct and affairs of
any public servant; or
(0) of any such particulars to the Prcsident of the Union where 1lIl
considers that it is necessary to disclose the same to him
for purpo$CS of satisfying hinuelf. in tile interests of t1lll
revenue. whether the general provisions of the Act have been
oomplied with :)
PrO\'idd lurther that nothing in this seetion shall apply to the produttion
by a public sen'ant before a Court of any dOCument. declaration or affidavit
filed. or the record of any Slatement or deposition made in a proceeding under
I [section 25" or) section 26.-.. or to the giving of evidence by a public servant
in respect thereof:
Provided further that no prosecution sball be instituted under Ibis
section except with tbe previous sanction of the Commissioner.



55, In addition to the income-tax charged for any year. there sball bt
charged. levied and paid lor that year in respect of thc total inCome of the pre-
vious year of any individual. Hindu undivided family. company. unregistered linD
'lnstrt~ 117 Act 1" t9S4. '"
or olber 1 [aS5OtiatiOll;of persons) not beiq a ftJi$tered 6nn I (or the putDcn
of the firm or mcmben of the UiOCiatioa indhidually.) .. addilioiW duty of
ieDome-lu. (in this Act referred to u supe:r-tu) It the rllt or rates laid
dowll (Of lhal year by Act of tbc Uoion ParlilUleot:

Provided Ibal. wbere the profits lId piDs of I..ll ullregislered lltm I (or
otbc:r associltion o( persons IIOt beiJi,
a compallY] have ben assased to
JllfCr-lIlt. super-tu shall 1101 be paylble by [I partner of the firm Of a member
of the a550Ciation. as lbe casc OIlY be.) in respect of the ImoulIl o( sucb profits
SlId pins which is proportionate to his s!we 1 [ : ].

(Provided (unber tbll where there is included in lhe lotal illCOme of III
USISlict having 11 share in an unregistered IIrm I (or other Issociatioll of ptl'lORI
lot being a company) any income exempted under lbe provisiollS of the
above proviKl. the super-talt payable by the IsseUCC all lhe: unellempted
ponion of lhe lotal income shall be an alnount bearing 10 tbe total amount
of super-tax payable on the 10111 income bad no part of it been exempled. tho
lime proportion as the unuempttd portioll bean to the tolal income.]

5i. '(Elcept in cases to which HlCtion U", Ippliet and} subject to tbe Totallllc_
provisions of this Chapler. the lotal inco~ of allY individual. Hiadu of
undivided family. company. UAlegistered .firm or olber '(lUOCialion of
for P""I'OI"
... ,..,~a

persons) shall. for the purposes of luper-till. be the total income as uu:ued for
!be purposes of income-tal. Ind where In IlIeSSmenl of lotal i..llcome hal
become final Ind conclusive for the pUrpolltl of income-talt for Ill' year
tbe 15$CS5/Uenl Ihlll Ilso be fiDlI and conchssivr: for the PurpoKl of
..peNU for the same year.

57. (II In the cue of allY petIOlI residllli ou.t 01 Ibe U.Ilioll of '"-'......1
BIIrma woo is I member of a ......illCl"ed
-pe _pu1~'
firm . . .d w!lose share of the - . 11m.

s...: the ""n.... 1 VlrunlIC Am.

I In...td by Act L, 10)5'4.
S.bltiluted by Act XXXVI. 1'H6.
s"bltlh.tcd br Ad L, 19S4.
Inoeo1cd by ~l LXXyll. I9$J.
1,1Jf'1<:!f ~t ~t XXXVI. 1946.
228 Burma Income-'ax.
Appllr,uOll 51. (Il All lhe provisions of this Act reillting to the charge.
of Aell<> assessment. collection and recovery of income-tax. except those contained
. in S:lion 3. I [the first proviso] to sub-section (1) of section 7, t [ j,
sub-section (2) of section 14. and Slions 15, I [ISA, 19, 20]. S8F. and
1[Sub-se<:lion (2)) 01 section SSG, shall apply. SO far as may be. 10 the
charge. assessment, collection alld rtCO\'cry of super-tax.
(1) Save as provided in sub-stetions 1 [(1). (1A). (28)1. (lA). (38), (JC)
. and (3D) of section 18. section 51 and 58". super-tax shall be payable by tho
assessee dicct.



O.mlliion.. SlA. In this Chapter, unlcSli there is anything repugnant in the subject or
(a) a ~ recognized provident fund" means a provident fund wbieb
has been and continues to be recognized by the Commissioner.
in accordance wilh the provisions of this Chapler ;
(bl an ~ emplo~r" means-
(i) a Hindu undivided family. company. firm or otber association of
~[ 'J persons; or
(ii) an individual engaged in a business. profession or vocalio~
whereof the profits and gains are assessable to incometn
under se<:tion 10 or seclion II.
maintaining a provident fund for the benefit of his or ilsemployeu;
k) an " employee" means an employee participating in a providepl
fund. but does not iodude a personal or domestic servant;
(d) a " contribution" means any sum credited by or on behalf of any
employee Oul of his salary. or by an emplo)"er Oul of Ibis o'/,.~
monies. to the individual account of an employee. bUI does 001
include any sum credited as in'erest ;
(t) the" balance to Ihe credit" or an employee means Ihe lolal atDOWlI
to the credil of his individual accounl in a provident fund
at any lime;
en the" annual accrelion" to lhe balance to the credit of an
employee means the increase 10 sl,lCh balance in any yeal.
arising from contributions and inlerest;
(g) Ihe" accumulated balance due" to an employee means tlle
balance to his credit. or such portion thereof as may be
claimable by him under the regulations of tnc fund. OD lite
day he cea~es to be an employee of Ihe employer
_-,--:--,--,-~":':';~":"~;:";~";c\~':~l:":"d::'_':":d:.... 0 _

S.bsIlh1ld by Act L. 10$4.

",. ",.,d. "Ihe ...cond ,,,,,Vito t';.~tion S. .. "er~ d~l~te<l \7y Act L, 19S4.
Tho ,,~<Io"Ih'Id.21. ~," W",.., d.l<1.d ;~.
Burmcl lnoome-/ru_ 229
(h) the ~ regulations of a fund" meanS the special body of regulations
governing tb" constitution and administration of a particular
provident fund.

58B. (I) The Commissioner of Income-tall may accord recognition to

.ny provident fund whicb. in his opinion, satisfies the conditions prescribed in
section SSe and the rules made thereunder, and may at any time withdraw
soch recognition if. in his opinion. the provident fund contrll-enes any of
those conditions.
(1) Tlte President of lhe Union may. at his discretion, direct the
Commissioner of Income-tax 10 refuse to accord recognition to any
pro\'ident fund, or may at any time withdraw recognition from an) recognized
provident fund.
(3) An order according recognition shall ta\e effect on sucb date as the
Commissioner may fi)!; in accordance wilh any rutes tbe Financial Commis-
sioner may make in this behalf. such date not being laler than the last day of
the financial year in which the order is made.
(4) An order withdrawing recognition shall take effect from the day on
which it is matie
(J) An employer objecting to an order of the Commissioner refusing 10
recognize J [or an order withdrawing recognition from] a provident fund may
appeal, \Irithin sbny days of sucb order. to lhe Financial Commissioner.
The appeal shall be in lhe form .and shall be verified in tlte manner
prescribed by thc Financial Commissioner.

58C. (I) In ordcr Ihat a provident fund may receive and retain recogni- Condil;"". to
be Utilfied
tion, it shall satisfy the conditions Sel out below and any other conditions wbicb by ~ r:o>-
the President of the Union may. by rule, prescribe :.- ni.rd pro''"
(u) All employees shall be emplo}'ed in the Union of Burma, or shall
be emplo}ed by an employer wbose principal place of business
is in the Union of Burma,
(b) The contributions of all ell.lployee in any year shall be a definite
proporlion of his salary for that year. and shall be deducted by
the employer from the emplo)'ee'S salary in that proportion at
each periodical payment of such salary in that year, and credited
to the employee's individual account in the fund.
(cJ SUbject to the provisions of section 580, the contributions of an
employer to the individual account of an employee in any year
shall not exceed the amount of the contributions of tbe employee
in that year, and sball be credited 10 the employee's individual
account at inlervals not CJlcceding one year.
(d) The fund sball consist of contributions as above specilitd. of
accumulations Ihereof, and of inlerest (simple and compound)

, I"occrl<d by A.I L, 19S1,

230 Burma Income-tox.
credited in respect of such contributions and accumulUioBS,
and of securities purchased therewith. and of no olher sums.
(t) The fund shall he \'csled in two or more trustees or in the Official
Truslce under a trust which shall not be revocable save with the
consent of alllhc beneficiaries.
(f) The employer shall nol be entitled to reoover any sum whatsoever
from the fund. SiH'C in cases where the employee is dismissed
for misconduct or voluntarily leaves his employment otherwise
than on account of ill-heallh or other unavoidable cause before
the expiration of the term of service specified in this behalf in
the regulations of Ihe fund.
In such eases the recoveries nlade by the employer shall be limited III
the contributions made by lIim 10 the individual account 01 tilt
employee. and to inlerest (simple and compound) credited ia
respect of such conuibulions and accumulations thereof, iD
accordance with the regulations of Ihe fund,
(g) The accumulated balance due to an employee shnll be payable on
the da)" he ceases to be an emplo)'ee of the empJo)'er maintain
ing the fund.
(h) Save as provided in clause (g). or in accordance with such condi
tions and restrictions as the President of the Union rna)', b)'
rules. prescribe. no portion of the balance to the credit of en
emplo)'ce shall be pilyable to him.
(1) Where Ihere is a repugnance between any regulation of a recognized
provident fund and any provision of this Chapter or of the rules made thm-
under. the re~ulalion shull, to the e~tent of the repugnance, be of no effut
The Commissioner may. al any lime. require thaI such repugnance shlD
be removed from tile regulations of the fund.

Pow., t" 580. Subjecl to any rules which the President of the Union may make
r~lu ,eshi.;. in this behalf.lhe Commiuioner muy, in respect of any particular fund. relax
~~~\';.lo~~rs the provisions of condition (r) of subscetion (I) of s:tion sse ;-
~;c:,~:~~~ioos (a) 50 as to permit the payment of larger conUibulions by an employer
Q.~I, to the individual accounts of employees whose salary does pol
e~ceed five hundred rUJ:ees per mensem; and
(b) 50 as to permit the crediting by employers to the individual
accounts of employees of periodical bonuses or other conlribll"
tions of a conlingenl nature, Where the calculation and pa)'lI:lepi.
of such bonuses or other contributions is provided for 01
definite principles by the tegulations of the fund.

Ann... ] 58E, The annual accretion in any )'ear to dte balance at the credit It
IC<:fdion any employee participating in a recogni~ed provident fund shall be deemed to
<lemlOd to be
incurle have been received b~' him in thaI yen and shall be included in his tou!
fccchr4. income for that year. and. subject to th~ exemplions specified in section SIft
shall be liable to income-tax and super-tu :
Burnw /ncomt-ltU, 23:1

Provided that: for the ,purpose of sub-section (J) of section IS. out of
$uch annual acclellOo only the employee's own contributions shall be included
in lIis total income.

58F. (I) An employee sball not be liable to pay income-tax 00 contribu- EJempUon
!ioos to his individual account in a recognized provident fund. in so far as ~r~
Ihe aggregate of such contributions in any year does not exceed one-sixth of fllllll
bis salary in tbat year. fllCOlll~
(2' In the accounts of a recognized provident fund. the contributions
clempted from incometax under subseetion (I) and accumulations thereof
$hall be shown separately. and interest thereon shall be calculated and shown
separatel)', Such interest shall be exempt from payment of income-tax. 1 (if
and in so far as it does not exceed one-third of the salary of the employee
for the year concerned and] in so far as it is allowed at a rate not exceeding
$uch rate as the President of the Unioll may. by notification in the Gazette.
fix in this behalf.

SSG. (I) Where the accumulated balance due': to an employee particj- Eumption of
. .In a recogmze
pahng . d prov]dent f un d "-
lJCcomes paya b1 e. suc b id
ae<:umu bala,..c.. laled
ate llC<:lUll from
balance shall be exempt from payment of supertul except to the extent of Incoale-l2x
and luper,
an amount equal 10 the aggregate of Ihe amounts 0f supertax on annual blI.
aCCfetions that would have been payable under seclion SSE up to the first day
of April. 1933. if the Iadian Incometax (Second Amendment> Act, 1933. had
COme into force on the 15th March, t93O.
(1) Where an employee participating in a recognized provident fund lias
rendered continuous service with his employer for a period of nol less thao
five years. and lhe accumulated balance due to him becomes payable. sucb
accumulated balance shall be exempt from payment of incomelax and shall
be excluded from the computation of his total income:
, Provided thai the Commissioner of Incometax may allow ~uch exemp-
tiOn and e>.clusion where the employee has rendered continuous service with
the employer for a period of less than live years if. in his opinion. tbe sen-ice
has been terminated by reason of the employee's ill-heallh. or by lhe contrac-
lion or l.iiscontinuance of Ihe employer's business. or olher cause beyond the
COntrol of Ihe employee.
I [(3) Where elemption from payment of income-tax is nOI allowed
under Ihe provisions of sub-section (2). the lncometax Officer shall calculate
the tOlal of the various sums of income-lax and supertax which would have
been payable by the employee in respecl of his total income for each of tbe
years concerned jf the fund lIad not been a rec08nized proVident fund. Ind
the amount by whieh such totll exceeds Ihe tOlal of all sums paid by or on
behalf of such employee by way of ax for such yealS shall be payable by the

I tnw.lcd by Act L, 19$4.

: Subililuled ibid.
'1' Burmo lncomeltJx.

employee in 'addition 10 Bny other income-tax and super-tax tor which be

rna)" be liable for the year in which the accumulated balance due 10 him
becomes payable.}

Dedu"tlor>n al 5&H. The trllSlees of a recognized prol/ident fund. or olher person

:~~ authorized by the regulations of the fund 10 make payment of accumulated
~y. bl< on balances due to employees. shall, a\ the tiOlt an aa:umulated balance due to
""",In .kled, an cmpl'jee is paid. deduct therefrom any income-tax payable under sub-
~.~ bl .
section (J) of section S8~ and any income-tax and super-tal> paya e on lJl
employee's lotal income as determined under sub-section (1) of section SSJ, llld
sub-sectionS (4) 10 (9) of section 18 shall apply as if the sum 10 be deducted were
incomc-tax payable under the head" Salaries ".

"00,,11 "r 581. (I) The accounts of I recogni~ed pro~ident fund shall be mainlaiaed
Rt"l:niud by the trustees of the fulM!. Ind shall be in sucll form and for such periods. alld
l..nd. shill contain such particulars as the Financial Commissioner may prescribe.
(1) The accounts shall be open to inspection at all reasonable limes by
Incometax authorities. and the trustees shall furnish to the Income-tax OlIicer
such abstracts thereof as the Financial Commissioner may prescribe.

Tr,al",""t or !IJ. (I) Where recognition is accorded to a provident fund with e~istioa
b3lan,"'1 In balances. an account shall be made of the fund up to the day before the day 011
R<~.;,ed which the recO&J1ition takes effecl. sho\\ing the balance 10 the credit of eacb
p:a,;"",,t employee (In such day. and containing such further particulars as the Financial
Commissioner may prescribe.
(2) The account shall also sholl< in respect of lhe balance to the credit
of each emplo)'ee the amount Ihereof ....hich is to be transferred 10 that
emplo)'ec's accOunt in the recognized pro~ident fund. and such amount (bp
inafler called his transferred balance) shall be sho..... n as the balance 10 .is
credit in the recognized provident fund on the data on Il.hich the recognitiQll
of tlte fund takes effecl. and subsections (3) and (4) sllall apply theMo.
Any portion of the balance to Ihe credit of an employce in Ihe uistiq
lund ... hich is not transferred 10 the recogni2ed fund shall be excluded from
tbe accounts of the recognited fund and shall be liable to incometu and
super-lax in accordance with the provisions of this Act other than lhis Cbapler.
(3) Subject to such rules 15 the Financial Commissioner may make i:I
this behalf. 11'1I: Income-lax Officer shall make a calculation of the aggregate of
all sums comprised in a Iransferred balance IOhich would ha~e been liable 10
iDCOme-ta~ if tllis Chapler had been in force from the dale of the instilUliOll
of the fund, WilhoUI regnrd to any lax which may ha~e been paid on any s~
sum. and stich a"regate (if any) shall be deemed (0 be income received bl'
lhe employee in lhe year in which the recognition of the fund takes effect.
and shall be included in the employee's total income for lhat year: and. f{#
tbe purposcs of assessment. the remainder of the transferred balance shaD be
d~egarded. but no other exemption or relief. by way of reft/nd or otllU"
"ue. shall be granted in respect of any stirn comprised in sllCh transfertflll
balallcc :
Burma lnconlt-Iux.
Pro~il.led that, in cases of serious accounting difficulty. the Commissioner
shall ha~e power. subject to tbe uid rules, to make a summary calculation
of such aggregate.
(4) Notwithstanding anything contained in condition (h) of sub-section
(I) of section SSe, an employee, in order to enable him to pay the amount of
tAX assessed on his lotal income as determined under subsection (1). shaH be
entitled 10 withdraw from the balance to hisCledit in the recognized pro~ident
fund a sum not exceedins the difference between such amount and the amount
to \Iohich he would ha\'e been assessed if the transferred balance had not been
included in his lotal income.
(.I') NOlhing in this section shall affecl the rights of the persons admini-
stering an unrecognized pro~idenl fund or dealing with it, or with the balance
to the credit of an)' indi~idual employee. before recognilion is accorJed. in
an)' manner which rna)' be. lawful..

S8K. (I) Where un employer. who maintains a pro~ident fund (whether T=hnent
recognized or not) for the benefit of his employccs and has not transferred the of fulld
fund or an)' portion of .It. trans f en such f un d or porlion to truSlees in by t"u'c... e4
Irust for the emplo)'ees participating in the fund, the amount so Iransferred llltrullee'.
shall be l.leemel.l 10 be of the nature of capital ellpt:ndilure.
(2) When an emplo)'ee participating in such fund is paid the accumulated
balance due to him therdrQm, an)' portion of such balance as represents his
share in the amount so transferred to the trustees (without addition of interest.
and ellclusive of the employee's contributions and interest thereon) I (shall.
if tile employer has made etre<:ti\'e arrangmenls to secure Ibal tall shall be
deducted at sOurce from the amount of such share wben paid to Ihe emplo)'ee,
be deemed) fO be an expenditure by the employer within the meaning o(
clallse(i~)of sub-section (2) of section 10. incurred in the year in which the
accumlilated balance due to the employee is paid,

58L. (J) All rules made under this Chapter shall be s\lbject to tbe Pro,ilion
pro~isions of suh-sections (4) and (.I') of seclion 59. ...,hUne to
(2) In addilion 10 any power conferred by this Chapter. the Prnident
of the Union may make rules-
(II) prescribing the statements and other information to be submitted
with an application (or recognition:
(b) limiting the contributions to a recognized prot'ideot fund by
emplo)'ees of a company who are shareholders in the company;
(c) pro~idjng for the assessment by way of penalty of any consideration
rtcei~el.l by an emplo)'ee for an assignment 0(, or creation of
a charge upon. his beneficial interest in a recognized prOVident
(d) determining the extent 10 and the manner in which exemption
from payment of ineometax and super-tax way be granted

SUbstituted b~ .\01 [., t954.

Burma Income-lax.
'" in respeci of conlribUlions and interest credited to lhe individual
accounts 01 employees in a provident fund from which
rtc<lgnilion has been withdrawn; and
(e) generally. to carry out the purposes of thi, Chapter and to secure
such further control OVer the recognition of provident funds and
the administration 01 recognized provident funds as be maJ
deem requisite.

Apptic.,tioa SSM. This Chapter shall Dot apply to any provident fund to which tbe
of lhis Pro\>ident Funds Act applies.




SSN. In this Chapter. unleSS there;s anything repugnant in the subject

or contut.-
(a) ,. approved supoerllnnuation fund" means Il. superannuation fuDd
or any pan of a superannuation fund which has been nd
continues to be approved by the Commissioner in acco'daDCe
wilh the provisions of Ihis Chapter;
(b) "employer ". ,. employee" and" contribution" ha\e. in rtI~lioD to
supuannuation funds. the meanings a..signed to those expres-
sions in section 58A in relation ro provident funds;
(c) .. ordinary ~nnual contribution" means an annual contribution ~
a fixed amouDt or an anDual contribution computed on some
definite basis by reference 10 the earnings. the contributions rt
the number of members of the fund.

ApJlro.a1 sao. (I) The Commissioner may accord approval to any superannuatiOll
and with
drawal of fund or any parI of a superannuation fund which in his opinion complieswitb
applo,-.1. the requirements of section SSP. and may at any time withdraw such apprOIai.
if in his opinion the circumstances of the fund or parl cease to wallant tbe
continuance of the approval.
(2) The Commissioner shall communicate in writing 10 the tlllStetS ~
the fund the &fant of approval with the date on which the approval is to taU
effecl. and. where the approval is granted subject to conditions. those conditilJllS-
(3) The Commissioner shall communicate in writing to the trustees of
the fund any withdrawal of approval with the reasons for such withdrawal and
the date on which the withdrawal is to take effect.
(4) The Commissioner shall neither refuse nor withdraw approval to
superannuation fund or any part of a superannllation fllnd unless he has gil'tl
the trustees of that fund a reasonable opportunity of being hUrd in the mattet.
I ""crt.d bJ Act XX'lI1, 19>0.
BurmJl!ncomt-/oX. 'IS
58', In order that a luptraMuation fund may receive and tain approYal Conditionl
lor IprrMaI,
lite following conditionl shall be ntilfied. namely-
(0) the fund shall be a fund utablished under an irrevocable trust in
connection with a trade or underta.kinl carried on in the Union
of Burma:
(b) the fund shall have for its sole purpose the provision of annuities
for employees in the trade or undertaking on their retirement
at or after a spe<:ilied age or on their becoming incapacitated
prior to such retirement. or for the widows. children or depen-
dents of persons w~o are or have been such employees on tbe
death of those persons: and
(c) tlte employer in the trade or undertaking shall be a contributor to
the fund:
Provided that the Commissioncr may. i( he thinks 6t and subjcct to
such conditions, if any. as he thinks proper to attach to the
approval. approve a fund or any part of a fund-
(i) notwithstanding that the rules of the fund provide for the return
in certain contingencies of cOlltributions paid to tbe fund. Or
(ii) if the main purpose of the fund is the provision 01 such annuitie.
as aforesaid. notwithstanding that such provision is not its
sole purpose. or
(iii) notwithstanding that the trade or undertaking in connection
with which the fund is established is carried on only partly
in the Union of Burma,

S8Q. (I) An application for approval of a superannuation fund or part AppliQlion

of a superannuation fund for any.yur of assessment shall be made in writinl for Ipproval.
before the end of that year by thc trustees 01 the fund to the Commis."ioner.
and shall bc accompanied by a copy of the instrument under which the fund is
e5lablished and by two copies of the rules and of the accounts 01 the fund
fur the last rear fo~ which such accounts have been made up, The Commis-
sioner may require such further information to ~ supplied as he thinkl
proper. ,
(1) If any alteration in the rules. constitution:. objects or conditions of
tile funtl is made at any time aftcr the datt of the application for approval.
the trusltes of tile fund shall forthwith communicate such alteration to thc
Commissioner and in default of such communication'anyapproval liven may
be ....ithUrawn from (he date on which the alteration took effect.

S8R. Income derived from investments of an approved superannuation

fund shall be CJ(enlpt from payment of income-tax. and any sum paid by all of lUper_ -
enlployer or an employee by wa)' of contribution toward. an appro\'ed super- fund from.
annuation fund shall. in the case of an employer. be deduCJed in computin, bit I~ ....
income. profits or gains for the purpose of assessment. and. in the case or an
employto. be !ruted for alltbe purposcs of this Act as jl it were I sum 10
which tpe proviliolU of section IS apply:
BUfnul I~ax.

Provided that no such exemptioll sball be Illowable to In employee ia

respetl of 10)' sum which is Jlot all ordiou)' annual cOolributioll ;
Provided further tbat wbere a contributioo b)' 10 employer is oot .
ordinlry lonual contribUlion it 5halJ. for Ihe purposes of this 5CCttoo, be
trutcd, as tbe Commissiooer may "direct, either as an upcD$C in<:arred it
tbe yelr in which the sum is paid. or II an uprnse 10 be spread OYer
such period of yean lIS the ConlmilSioner thinks proper.

T>t.lm.. " l SIS. (J) Where aoy conlributions (including interest on contributiou
OIl rep>!" if any) Ire repaid to an employee. the amount so repaid shall be deemed
lI..n,. for the purposcs of income-tax to be the income of the employu t<r
tbat yeat.
(1) Where Iny cootribUlions (including interest on contributions, if Illy)
Ire repaid to In employcc durinl his life-time but not lit or in conncctiOl
.".ilh the tcrmilllliion of his employment, income-tax on the amount liO repai~
()( paid shall. execpl in the casc of an employee: whose employment WII nrried
011 Ibroad. be ckduttcd by the truslees of ttlc fllDd. OIt the avuage rate of tu
It which Ihe employee was liable to income-lax during the precedilll thrcc)'CIl1
or durinl .ueh period. if ks:s than three ye<lfSo u he WIIS I member of the f _
Ind .baU be paid by tbe truslccs 10 the credit of tile Go\'ernmenl wilhin tk
pnteribed tilllC Ind ill such manner IS t:W: Commissioner mllY direct.

~t"" SIT. Where an e:nployer dcdlll:1s from the emoluments paid to II

~':'':':~i~ employee or fll}S on his behalf uny contributions of thllt employee to II
llon. 011 approved superannuation fund, he shall include all such deductions or paymenll
.'nt'lor<e'(Q .In Ihe return Wh
IC "
e ISh h 10
requtre " Urnl$,
" " Ull "er "seClion
" 21.
k 1,ICl~d<d
in rei,,",

HCtion 21.

SlU. If a fund or a part of a (lind for any rellSOQ l:ell5CS to be u

Ippro\cd superannuation fund. tbe truslees 0( the fund shill nevertheless remail
liahle 10 account for tax on IDy sum paill-
(., on IlXOllnt of rclurl'lCd eonUibulions (includinl interest on c:oatri-
butions, if IllY). and
(b) ia comnllllalion or in lieu or annuities..
ia 10 far IS the sum $0 paid il in rnpect of contribUlions made befon= tile
fund or Plrt 0( the fund ceated to be In approved fund under Ihe provisioal
of Ihis Chapter.

" .

m .... '"
58V. The trustees of an appnwcd superannuation fund and any employer
in wb~ contributes to an approved superannuation fund shall, when required bJ
1I0tlce from the Incometax Omc:er. wilhip twenty-one days of the date of
11oo, I""...
sueh nOlice-
Officer ~ ~turn coltainin& slll:h particuJltl
(II) furnish to '!'C I.ncome-tlx
of cooulbuUOIll made to tbe fund as tbe notice may require;
BlUnIlI Incomeflu. 231

(6) prepare and deliver to the Income-tax Oll'k:er a retu.t1l containhtl-

(i) the name and place of residence ot e~r)' person in receipt of an
annuity from the fuDd ;
(ii) the amount of the annuity payable to each annuitant;
(hi) paniculars of every contribution (includinr; interest on contribu-
tiOns. if any) returned to the employer or to employeel ; ....d
(iv) paniculan of luml paid in commutation or in lieu of annuities;
(c) (urnish to the Incomt;-1ax OfIicu a copy of the accounts of the
fund 10 the last date prior to such notice to which such lCCOunu
ha~'e been made up, tOiether with such other information and
particulars as Ihe Commissioner rna)' reasonably require.]



59. (/) The Financial Commissioner may, 'ubject to tIKI control of the
President of thc Union, make rules for eDifying Out the purposes of this Act
&rid for thl; ascertainment and determination of Dny class of income. Such
rulel muy be made for the whole of the Union of Burma or for lueh pan
tlKreof as mllY be specified,
(1) Without prejudice to the r;encrality of the foregoing power. luch rules
(u) prescribe Ihe manner in which, and the procedure by which. the
income. profiU alKl. r;ains shall be arrived at in the cue of-
(i) incomes derived in part (rom apiculture and in pan from
business :
(ii) inlurance companies;
(iii) persons rcsidifIJ oul of the Union of Burma;
(b) prescribe the procedure to be followed on appliCitions for refunds;
I !Cbb) prescribe the lanr;w.r;e or I'nr;w.&cs in which aecountl shall be
mainlained for purposes of income-tax aSSCSJmcnt aDd the
dale on which the provilions of this clause shall be liven
dltel to) :
t ((e) prescribe lhe procedurc for r;iving effect 10 the tcrms of any
agreemenl for thc avoidance of double laxalion on income whicb
may be en!(red inlO by lhe Presidenl of Ihe Union IInder
section 49] :
'ltd) - - -J
(Il provide for any maner IOohich by this Act is to be p"cescribed.
(3) In cascs coming under claule (a) of subseclion (2), where the income.
profits and aains liable to tal( cannot be dellnltely ascertained, or can be
, lnl~rted by Act LXXVH, 19$3
S"b>llIolod t>y Ael L, 1'4.
C1"," l~ _ clckbfd i/I'id.
238 Burma [n,ome-lax_

aSl:ertained only with an amount of trouble and expense to the assessee which,
in the opinion of the Financial Commissioner. is unreasonable. the rules
made under that subsection may_
(a) prescribe melhods by ",hich an eSlimate of such income, profits
and gains may be made. and
(b) in cases coming under su.b<lause (i) of clause (a) of sub-se>;tion
(2). prescribe the proportion of the income wh:ch shall be
deemed to be income. profils and gains liable to lax :
and an assessment based on such eSlimate or proportion shall be deemed to
be duly made in accordance wilh lhe provisions of Ihis Act.
(4) The power to make rules conferred by this section shall. except on
the first occasion of the exercise thereof. be subject 10 the condition of
pre\'ious puhlicalion.
(51 Rules made under this section shall be published in the Gazelle, and
shall thereupon have effect as if enacted in this Act.
1'0.... ' to 60. (I) The President of the Union may. by notification in tbe
m~ke ",p. Gaulle. make an e~emplion. r~duclion in rate or other modification in
li"".... c.
respect of incometax in favour of any class of income. or in regard to
the whole or any part of the income of any class of persons.
(2) Where, by reason of any portion of an assessee' 5 ulary being
paid in arrears or in advance, or by reason of his having rcc~ived in
anyone financial year salary for more lhan t"elve momhs. his income is
assessed at a rale hi:::her lhan lhal at which it wou!d olherwise have heen
anessed, the President of lhe Union may grant such relief as he may
lhink fit.
Al'I'ur.tnt. l (61. (I) Any assessee. who is entitled or required to attend "Ibefore
by~,,'bol"l<c:d the Appellate Tribunal or any Inome-tax aUlhority] in connection wjlb
rtr'">,,,b any proceeding under this Act othcrwise than when reqoired undtr section
Ii .
37 to attend personally for examination 011 oath or affilmation. may attend
by a person authorized by him in writing in this behalf. being a relative of
or a person regularly empluyed by lhe assessee, or a law)"er or an
anountanl or an Income-tax practitioner, and not being disqualified by
or under sub-section (3).
(2) In this section._
(i) a person regularly employed by tlte assessee shall inClude any officer
of a Scheduled Bank with which the assessee maintains a
current ateount or has otlter regular dealings:
(ij) ~ lawyer" means a BarriSlrr-ar-'m., or Solicitor or any other
person entitled 10 plead in any Court or la..... in the Union of
(iii) .. accountant" means a legistered accountant enrolled on the
Register of Accountants maintained by the PrC!iident of the
Union under the Burma Auditor's Certificates Rules, 1939, Or
, Substilule<! bj ....1 XXXVI. I'J%.
S"botituled by A,I 1.,19!t4.
Burma lnc:ome-llU,
a member of an association of accountants recosnized in this
behalf by the President of the Ull.ion;
(iv) "Income-tax practitioner" mullS-
(0) any perSOn .....ho, before the 1st day of October 1946, attended
before an Income-tn authority on hehalf of any assessee
otherwiu than in the capacity of an employee or relative of
that assessu :
(b) any person who hI' passed any accountancy examination
recognized in tllis behalf by the Financial Commissioner: or
(c) any person who has acquired sucb qualiflcations as the
Financial Commissioner may prescribe for Ihis purpou.
(Jl No person who has been dismissed from Government service after
the 1st day of October 1946 shall be qualilied to represent an asussee under
sub-section (I) ; and if any lawyer or registered accountant is found guilty of
Dliscolllluct in connection with any income-tax proceedings by the authority
enlpowered to take disciplinary action agaiMt members of the profession to
which he belongs, or if any other person is found guilty of luch misconduct
by the Commissioner of Income-tax, the Commissioner of Income-tax lUay
dilel.:t that he shall be thenceforward disqualified to repre~nt an useuu under
subsection (I) :
Provided that_
(u) 110 such direction shall be made in respect of any person nnleu
he is given a reasonable opportunity of being heard,
(b) any person againsl whom such direction is made may. within one
month of the making of the direction, appeal to the Financial
Commissioner to have the direction caneelled, and
(e) no 5uch direction shall take effect until one month from the makin,
thereof or, when an appeal is preferred, until the disposal of
the appeal.)
62. A receipt shall be given for any money paid or reco\'ered under this
63. (I) A notice or requisition under this Act may be served on the
person therein-named either by post or, as if it were a summons issued by I
Courl, under the Code of Civil Pr()(:edure.
(2) Any such notice or requisition may. in the case of a firm or a Hindu
Qndivided family, be addressed to any member of tile firm or to the manager,
or any adult male member of the family and. in the case of any other
I [association of persons), be addressed 10 Ihe prineipal officer thereof,

64, (I) Where an aSSC,iSee earries on II (a business, professioD or vocation]

It any plaee, he shall be assessed by Ihe IncOme-tax Officer of tbe area in
"'hich that place is situate or, where the s [pusiness. profe,iSion or vocation) is

l S~bsmule<l by Act XXX\'t, I~,

s htl\l"\e~ b)' Ad 1., 19S4.
240 Bu,,1UJ lltCOm~tfU_

carried on in more plaCES than one. by the IOC:OQIe-tu Offteer oC tbe area ill
...hicb I (the priocipll place of hit' (business. profesaon or \'OClItion)] is situllc.
(l) 1A all olher cases. In Issessee .hall be ~ by the Income-tal
Ollicer oC the area in ...-hich lie resides.
(J) Whcre Iny question arises under tbis section as 10 Ihe place of .....
menl. such question shall be determined by the Commi~ioner:
Provided tbat. before any such question is determined, Ihe assessee shan
bl\'e had an opportunity of represenlin; his views:
s (Provided further tbat the place of asscssment shall not be called i:II
question by In ancsSCt if be has mlde a rclurn in reSOOnse to. notice undet
sub-section (I) of section 22 Ind b.s stated therein the principal place wbere
be tarries on his 1 (businC$S. proCession or vocation.) or if he has nOI made
Ulch a rtturn sball not be called in question after the expiry of lhe tiIIt
allowed by the notice under sub-seclion (1) of section 22 or under aoctiOi 34
for Ibe mlking of a return :
PrO'fidcd further that if the place of uses:smenl is called in questioa bJ
In asseuu the lncome-tu. Officer shall. if nOI salisfied with the COITcetnc:slI cI
the claim. refer the matter for detmninllion under this sub-$CCIioo bcflft
uscssment is made..)
(4) Notwitbstanding .nylhina contlined in this seclion. every Incomc.w
Officer Ihall have III the poo.'ers conrened by or untler this ACI on an II'JCOmOo
lax Officer in respect of any income. prolils or gains ac<:ruing. or arisill.w
received within the area for." hieb he is appointed,
65. Every person deducling. retaining or paying any tax in pursuanccol
this ACI in respect of incomc belonging 10 another person is hcrtbj'
inde'1\nificd for the deduction, retcnlion or paymentlhereof.
I [N:. (I) Within sixly dayl of the date upon wbich he is served wili
Slal".....l lit

notice of an order under sub-sc:ction (5) of seclion 3)", lhe assessee or ta
Tri~I.. ColOmiQione. lUay. by application in lhe prescribed form. accompanied wilm
Hlo:h Com. app!intion is made by the IISCSSCC by a fee of k)'lls one hundred. ttqWt
the Appt'lbte TribuDl.1 10 refer to the High Coun Iny queslion of law arisill
out of such order. and the Appellate Tribunal shall .,,'ilhin ninet, dI)1
oC the receipl of suct! applicaliOIl dJaw up a S1.lement of Ihe cue ut
refe. it 10 lhe Hish Coun:
Provided thai. if. in lhe ellercise of its poy,'ers undcr sub-section (2). tk
Appellate Tribunal refuses to stale a cast \\ hich il hll been rcquired by *
asscsscc 10 Itate. the ISSCIStC may. within thirty days from lhe date on ..tit
be receives notice or the refusal to stale the case, .....ithdraw his applicaUol
and. it he docs 10. the fcc paid shall be refunded,
(2) U on any application being made under sub-seclion (I), tbe Appel-
late Tribunal refuses to state the case on Ihe ground that no qUCJtion of ra,
, SGbllil;led by llct XXlI:\'I, 19'46,
Sllt.lilllted b,;AcI I.. 1'lS4,
I Addal II)' Ad XX" 1946-
s.l*it,.... bJ' Ad LXXVII, I,,",
Bu,ma IItCOIIl#"ttu
rises. Ille assessee or tile Commissioner. lillie clle may be. may. wilhillaix
IIMlntbs from the dale on wbicll he is IQ'nd with lIotice of tile refusal. apply
III Ihe Hi;;h Courl. alld the Hi!h Court may. if it is not 5llislied of Ihe
DIlfftne5S of the deeilioll 01 lhe Appetbte Tribunal. require the Appellate
Tribunal to state lhe QX and to refer ,I. alld OCI receipi of any such requisi
tion lhe Appe\l:ue Tribuulslla!1 stale the eue:lad refer it nocordin,ly.
(1) Ii on ~ny ap~lication btiD& made under subsection (I) the Appellale
Tribunal rejects it on the Ilround Ihat it is timebarred. the assessee or the
Commissioner. as the case may be. may. 'Willtin two months from the d:lle
on which lie is serw:d witll notice of the rejection. apply to the Hi&h Courl.
:llld Ihe Hi~h Court. ir it is not uti~cd of the correclness of the Appellale
Tribunal'sl'ctision. may require lhe Appellate Tribulialto trul tbe applicatioll
as m;ade ",-ilhin the tinle aimed under wb-scctiOll (I).
(4) If the Hi!h Court is nol IIlisfied lhat lhe statements in a else
referred Illwer this section Ire sulIi<:ient 10 enable it to determine the question
railed thereby. the ('ourl lIlay rt!fer Ihe cue hack 10 the Appellate Tribunal
to make such additions thereto or alterations thert!in as the Court may dircc:t
in that behalf.
0) The High Court upon the hcarirtJ: of lny such ease shall decide tbe
questioll5 of law nised thereby and shall deliver its jud&llleBt thereon contain-
illl the lVound~ OCI which such decision is fouadcd and shallscnd a eopy of
5UCh judgment und", the seal of the Coul1 and lbe sipalure of the Repslm
to Ihe Appellate Tribunal which shall pau such orders as are nrc:essuy to
disr-oseof the caliC COnrorm:Lbly to luch jiJUgmenl.
(til Whtrc a reference is made to the High Court the costs ~hall be in the
discretion or the enurt.
III Notwitllstan'.ling that a reference has been made under this section
to the Hit.h Court. income.tal shall be payable ill aocordance with the
l\o:tUmenl malic in the ClISIC :
Provided that. if the amounl 01 the aslCSSment is reduced as a rClult of
such leferrnce. lhe areount o~erpaid shall be refunded with such interest u
tile ('Onl,nissioner may :allow I [un!e$S Ihe High COUTI. on intimation g:ven by
the Cnnlmissionrr wilhin thilty lIays of the receipt of the result or such
reference thaI he inlends 10 ask for leave to appeal to the Supreme Court.
IIllhs an order authori~in8 the CommissiOfler to postpone plyment of such
~fund u~til the d:sposal or the ap~a' to the Supreme CourL]
. (S! !icefon S of lhe Limitation Act shall apply to In applicatioo to the
"'I h COUrt by an aS5eS$Jl:e under subsection (1) or sub-seetinn (J).]

66A. '1(/1 When any ta~ has been referre1 to the Hilh Courl under RtI~td
~tion 66. it shall be heard by a Bench of not Ius than 1\\00 Jullges of the ~~~
,...t ,.,
H,gll COUlt. an:! shall be
J,d g~S or 0 t,,,, BlaJerl 'j , .
llecidr:J in accordance wi:h tbel Ol)inion of sucb
any) or such 'J uda:e:l :
of Hltb
Cou.t,aIId tie.

i.. c..nat.
ClKt, 10 Iloo

' ......... ""AdL..19...


242 Burma Incollle-/llX.

Pro~'ided tllal where there is no such majority. Ihe Judges shall stale tk
poinl of law upon which they diITer. ami Ihe ca~e shall then be: heard upon tbtt
point only by one or more of the other Judges of the High Court. and slJ:b
point shall be decided according 10 opinion of the majorily of the Judges woo
have Ileard the C~$e. including those who firsl heard it.]
tl) An a:lpea[ shall lie to tht Supreme Court from ~n~ judgn,ent of the
High Court delivered on a reft'relK"e made under section 66 in any case whicb
the High Court certifies to be a At one for appeal to the Supreme Court.
(3) The provisions of the Code of Civil Procedure ,elating 10 appeals tel
tile Suppeme Court shall. SO far as may be, apply in the case of appeals undel
this section in like manner as they ~ppl)' in Ihe case 01 appeals from decrees
or the High Courl :
Provided thai nothing in this subscction shall be deemed to affect !be
provisions of sub-section (5) or sub-section {71 of sectio_~ 66 :
Provided further that the High Court may. on petilion made for the
execution of the order ollhe Supreme Court in respect of any costs awardell
thereby. ttall.~nit the order lor CAecUiion to any Court subordinate to the
High Court.
(4') Where tbe judgment 01 the High Court is varied or reversed im
appeal under Ihis sccliol\. elfect shall be given 10 the order of lhe Supreme
Court in th~ manner provided in subsections (5) and (71 of section 66 in the
case 01 a judglllent of lh~ High Courl.

1(5) I
U.. '" suits 67 No suit shall be brought in any ci~il Court 10 sel aside Ot modify illY
im <:j'il C""rt
assesslllent made under this ACI, amino pros..:culion. suit or oth~r proceediol
shall lit against any Go~ernment oflieer for ~nything in good faith done 01
iDlended 10 be done under this Act.

CoolpublitJn 67A. In computing the period of limitation pre~cribcd for an appeal

0/ 1'<.;0& 01
111Ilil:\tion. under this Act or for an application under s~clion 6b. the day on which the
order complained of was made ar.d Ihe time rCljuisite for obtaining a copy of
such order shall be excluded,

Aello hart
i(fi. If on the first day of October in any year provision has not yet
been Illade by an Act of Ihe Uilion 1'~r1ian:cllt for the charging of incolllt"
tax for that year this Act shall nevel\heless have elfect until such provisiOll il
pro' i'~)n lor
,~,,. 01 so made as if the pro~'ision in force in the r,reccding )ear or the provisiOll
Inconle.!.aJ. proposed in the Bill then before l'arliamenL whichever is more favourable to
the assessee. were actually in force.]




1-2. .-
3. Interpretation.
4. Agent of owner of goods 10 be deemed owner for certain purposes.
s. When ship's agent may act for master.


6.Appointment of Customs-officers.
7.Delegation of powers under section 6.
8. Performance of duties of Customs-colleclor, where no custom-house.
q. Pllwcr to make rules.
10. CUShlllls-ofticers e.~emptcd from service on jury or inquest ~or as




11. Power to appoint paris, wharves and custom-houses.

12. Power to declare places to b~ portS for coasting-trade.
13. Power to declare that foreign ports shall be regarded as customs-
ports for certain purpose'.
14. Power to declare warehousing ports.
IS. Power to appoint public warehouses.
16. Power to license private warehouses.
Form of application for licence.
Revocation of licence.
17. Stations for Customs-offil;~rs to board and I~nd.
244 S~Q Customs.



18. Prohibitions.
19. Power to prohibit or restrict importation or exportation of goods.
19A. Detention and <:onliscation of goods whose importalion is prohibited.



20. Goods dutiable.

21. Goods partially composed of dutiable articles.
22. Power to fill lariffvalues.
23. General power to exelllpt from customsduties.
Power to authorize. in special cases. ex.cmption from duty.
24. Bagga~e in actual usc.
25. Re-imporle" articleS of country-produce.
26. E~cisc-outy on importation of certain country goods.
27. Goods derelict and wreck.
28. Country provisions anll slores may be shipped free of duty.
29. Owner to dec'a~e real ~alue. etc.. of l:ood~ in bill of entry or
shipping bill.
Power to require produclion of invoice. ele.
30. .. Real value" defined.
31. Examination of ad "Qlorl'1/I l,loods.
32. Procedure where such ooos are umJervah;eJ by owner.
33. Abalcm('nt allowed on damaged goods.
Reducej duty how determined.
34. DClcricraticn of tarirr'~'all:e goods.
34A. Abatement of duty on goods on whi,h duty is levied on quantity.
35. No abatement when duty is levied on quantit)'.
36. Restriction on amendment d bill of entry or shipping bill.
37. Alteration of import-duty or tariff-valuation.
38. Alteration of export-duty or tariff-valuation.
39. Payment of duties short-Ievie:! or erroncou~ly refunded.
40. No refund of charges erroneou.~ly leYicd or paid. unkss claimed witbin
three months.
41. Power to give credit for, and keep account-eurrenl of. duties aDd
Seo Customs. 24'
42. Drawback allowable on re-export.
Conditions for grant of drawback.
43. Drawback on goods exported 10 customs-port and thence to fOrell,ln
43A. Drawback on goods laken into usc between importation and re-
44. Drawback: of duties on wine and spirit allowed for officers of Navy.
45. PersonS entering such wine or spirit for drawback to declare name and
rank of officer claiming same.
46. Transfer of wine or spirit from one naval officer to another.
41. Provisions and stareS for the Burma Nayy.
49. (a) Power to declare what goods are identifiable.
(h) and to prohibit drawback in case of specified foreign port
SO. When no drawback allowed.
51. Time to elaim drawback.
When payment made.
52. Declaration by parties claiming drawback.


Arrivi/lund Entry uf Vessels in..;ords.

53. Power to fix places beyond which inward-bound vessels arc not to
proceed until manifest delivered.
Delivery of manifest when vessel anchors below place so fixed.
54. Delivery of manifest where no place has been so fiJl,ed.
55. Signature and contents of manifest.
Amendment of errors in manifest.
56. Duty of person receiving manifest.
51. Bulk not to be broken until manifest. etc.. delivered. and vesscl
enterc(i inwards.
53. Master. if required. to deliYer bill of lading, etc., La CustoDls-c:ollCC101.
alld answer questions.
59. Special pass for breaking bulk.
60. Manifest. etC.. may be delivered by ship's agent.
Entry ourward:>. Port-clearance and Deporture of Vessels.
61. Order for entry outwards to be Obtained before export cargo illhipped\
62. No vessel to depart without port-elearance.
SeQ Customs.

No pilot to take charge of vessel proceeding to lea without productioa
of portc1earance.
63. Application for port-ckarance.
Master on apfllying for port-ele:mmce to deliver documents and
answer questions.
64. Power to refuse port-clearance.
65. Grant of port-clearance.
66. Grant of port-clearanct on security of ship's agent.

61. Power to depute Cuslomsoff';cer to board ships.
Out)' of such officer.
68. Officer and ser~'arlt to bl: rcceived.
Accommodation of officcr and servant.
69. Officers of Customs to have free access to every part of ship, and mar
seal and secure goo;ls.
Power to authorize search and o;>ening of locks.
70. Goods not to be shipfled. discharged or water-borne e~cepl in presenet
of officer.
71. Period allowed for discharge and shipment of cargo.
Consequence of exceeding sllmc.
Allowance for period during which vessel is laid up.
72. Goods hot to be landed. etc.. on Sundays or holidays. withOut
perminion, nor except within fixed hours.
73. Goods not to bc shipped, etc. except at wharves.
74. Powcr to exempt from sections 70 and 73.
1S. Power to make rules regarding baggage and mails.
76. Boat-note.
77. Goods walerborne to be forthwith landed or shipped.
78. Such goods not to be traJlship~d without pennission.
79. Power to prohibit plying of unlicensed cargo.boats.
Issue of licences and regimation of cargo.boats.
80. I'ower to reljuire goods to be weighed or measured on board be''"
landing or after shipment.


81. Discharge of cargo may commence on re<::eipt of due permissio~

82. Goods not to leave ship unless entered in manift.
Sea Customs. 247

83. Procedure in res~t of goods not landed within lime allowed.

84. Power to land small parceb.
Notice regarding unclaimed packages.
8S. "owcr to permit immediate discharge.
86. Entry for home consumption or warehousillg.
87. Assessment of dutiable goods.
88. Procedure in case of goods not cleared or wareboused within four
months after entry of vessel.
Power to direct sale of perishable goods.


89. Clearance for home consumption.


Of Ille AdmissiQIl of Gows illlO II WorehQ/ue.

90. Application to warehouse.

9]. Form of application.
92. Warehousing bond.
Form of bond.
93. Forwarding of goods to warehouse.
94. ReceiPt of goods at warehouse.
95. Goods how warehoused.
96. Warrant to be siven wben goods are warehoused.
Form of warrant.
Rllhs rthuil/II to Gms in 0 Warehouse.
97. Access of Cusloms-otticer to private warehouse.
98. Power to eause paekages lodged in warehouse to be opened and
99. Access of owners 10 warehoused goods.
100. Owner's power 10 deal with warehoused goods.
101. Payment of rent and warehouse-dues.
102. Goodii not 10 be taken out of warehouse ellcept as provided by
this Act.
103. Period for which goods may remain warehoused under hondo
Goods in privale warehouse on Cancellalion of liccnce.
..8 Sea Customs.

Of the Removal 01 Goods from one Warellouse 10 anu/her.

104. Power to remove goojs from one warehouse 10 another in same

105. Power to remove goods frolll one port 10 another.
106. Transmission of account of gcods to officers at port of destination.
Bond (or due arrival and fe-warehousing.
107. Remover may enter into a general bond.
108. Goods on arrival at port of dcstinuliou to be: subject to same laws
as goods on first importation.
109. Bond under section 92 to continue in force notwithstanding removal.

C/I!uram::e lor Home Consumption Of Shipment.

110. Clearance of bonded goods for home consumption.
Ill. Clearance of sa"lle for shipment toforei:;1l port.
112. Clearance of same for shipment as provisions. etc., on vewl
procceding to foreign pons.
113. Form of application for clearance of goods.
Al"plication whcn 10 be made,
114. Re-as$Cssment of warehoused gooJs when damaged.
115. Re-assessment on altetalion of duty or turill-valuation.
116. Allowance in case of wil1l:, spiril. beer or sail.
117. Further special allowance.

01 the Forfdlure and Discharge ol/he Bund.

118. If goods arl: imp,operly removed from warehouses or allowed lO
remain beyond time iixed.
or lost or destroycd,
or taken as samples,
Collector may demand duty. e:c.
119. Procedure on failuu: to PIlY duty. etc.
120. Noting removal of goads.
121. Register of bonds.
Cancellation and return of bonds.

M hn:'!l/I/('olu'
122. Power to remit duties on warehoused goods lost or destroyed.
123. Res,onsibility of warehouse-keeper.
CO'n~ensation for loss or injury.
124. Public warehouse to be lockeJ.
125. Power to decide wherc goods tltay be deposited in public warcbou-'
and on what terms.
126. Expcnses of carriagc. packing. etc.. to be borne by OWncrs.
SeQ Customs. 249



128. Power to permit transhipment without payment of duty.
129. Superintendence of transhipment.
130. Subsidiary rules as to transhipment.
131. Entry and warehOusing, On arrival. of goods transhippeu under
section 128. clause 2.
132. Transhipment of provisions and stores frolll one vessel to another of
same owner without payment of duty.
133. levy of transhiplllent-fee.
134. Power 10 prohibit transhipment.
135. No goods to be transhipped e~cept as provided.



136. No goods (0 ~ shipped, etc.. till entry outwards of vessel.

137. Clearance for shi:'ment.
138. Bonu required in certain cases before exportation.
1)9. AuJitional charge on goods cleared for shipment after port-clearance
140. NOlice of lion-shipment or re-landing. and return of duty thereon.
141. Goods re-landed or transhipped from a vessel returning 10 port or
puttinl; into anOlhcr port.
142. Vessel returning to port may enter and land goods under import-rules.
143. Landing of cargo during repairs.

E.qlf)f/<llhm vI Spiril Iwder BOlld for ExciseJlIt)'_
144. Rules for removal of spirit from distillery without payment of duty
for eApoTlation.
145. Spirit for e~port to be taken direct from ciistillery to custom-house
under pass.
146. Gauging and proving of spirit.
147. Duty to be recovered On any deficiency in spirit under bond.
148. Duty on spirit expOrted under bond from one Burman port to
149. Removll.1 for local COnsumption of spirit intended for exportation.
250 Sf!(4 Customs.

Drawback QI EXcise-dulY on Export of Spirit.

150. Drawback of excisc-dul)' on spirit exported.

151. Differential dut)' to be levied incertain cases.

152. Rum'shrub, el,;. how charged with duLy.
Provisions respecting spirit applied to such liquors.
153. Conditions of drawback and remission of dUly on spirit.
154. Rc-Iand of spirit shipped.
155. Power to make rules for ascertaining that imported spirit has beta
rendered unfit for human consumption.
Decision where no rules. or their applicability disputed.


156. Chapt.crs VII, IX, X, and part of Xill inapplicable to coastingtIade.

157. Power to regulate coasting-trade.
158. Coasting-vessels to deliver nlanifes! and obtain port-clearance before
leaving pOh of lading.
159. Delivery of manifest. etc. on arrival.
160. Departure from intermediate port.
161. Power to require bond before port-clearancc is granted.
162. Discharge of cargo.
163. Goods on coasting-vess:ls. if c~cisablc. not to be unladen withOllt
164. Grant and revocation of t;clll:ral rass.
165. Rules respecting carSO-boolr.s to be kept by masterli of coasting
166. Power 10 board and examine coastint-vesscls.



167. Punishments for offences:-

I. For infringing rules madc under Act.
2. For landing or shipping goods at unauthorized port. etc.
3. For shipping. landing. concealing. etc.. contrary to Act.
For being on board vessel on which offence is COmmitted under
Sea Custonu. 25'
Stel i."".
167. Punishmenu for olftnces__ tOlftd.
4. For vessel which has betn in port with a cargo afterwards being
found in ballast and cargo unaccounted for.
5. For masters of tugsteamers or pilot.vesse!s receiving or discharg'
ing any goods without due authority (rom seagoing 'essel
6. For not bringing.to at boardingstation..
7. For vessel remo'iing from place of mooring or unlading. without
due authority.
For ~essel not being moored in accordance with directions under
section 17.
8. For goods being imported or exported contrary to prohibition.
9. For unauthorized declaration as to ulue of goods.
10. For not uporting or relanding drawback goods.
II. Far unauthorized lading or unlading of wine. spirit, etc.
12. For entering goods for drawback. which arc less in value than the
amount of drawback claimed.
13. For proceeding inward beyond fixed place before delivery of
14. For wilfully omilling to deli'ier manifest when vessel anchors
below reporting station.
15. For like omiuion wt.en reporting station bas DOt been fixed.
16. Fur milster delivering unsigned or untrue manifest.
17. For DOt being able to account for missing;oods or ddicieocy of
18. For refusing to recei~'e or countersi,n manifesl
19. For breaking bulk wirhoul permission.
20. For fals<'l entry or fraudulent alteration in bj\l of lading.
For not making bill before leaving place where goods shipped.
For cargo being stored. destroyed or thrown overboard and Dot
satisfaclOrily accounted for.
21. For attempting to deran without port-ckarancc.
22. For departing without porl.c1earance.
23. For pilol taking charge of vessel witbout port-cleu.oce.
24. For refusing to receive ollicer of Customs 00 board.
25. For disobeying seclion 63.
26. For maslers resi$ling search. removing marks. etc.. placed by
Customs-officer. secretly conveying away goods or opening hatebway
after fastened by Customs-olliccr.
27. For lading in absence of Customs-ollicer.
23. For removing goods contrary 10 section 70.72 or 15.
29. For sending goods without. or in excess of. boat-note.
30. For non-re(:eipt or non-delivcry or non-signin, of boat-oc.!e.
31. For not landing or sbipping goods in aa:ordaDCe with section 13.
11 or 18..

167. Punishments for otfences_contd.
32. For goods being found in unlicensed cargoboats.
33. For discharging goods not duly entered in manifest.
34. For goods bcing found conccakd and ullaccounted for.
34A. Abatement of duty on goods on which uuty is levied 011
35. For goods found not agreeing in dt:scrijJtion and quantity with
{'ntry in manifest.
3b. For removing goods after landin!,: anu before uue cntry.
37. For goods being brought to b<: Jlas~<:d through em.toms-house
when [l:lclages dilTer from description givcn. contents are
misdescribed or mis-statcu. or other goods are concealed
amongst them.
38. For misdescription of goods.
39. For taking or passing floods without entry.
40. Prohibited or dutiable goods conceuleJ in baggage.
41. For improper carrying into warehouse.
42. For withholJing or removing. before examination. goods
erlterw to be warchouseJ.
43. For warehousing goods improrerly.
44. For refusing to open private warehouse when duly required.
45. For negl~cting to stow gools properly in warehouse.
46. For importer or owner of warehou~ed boods clandestinely
gaining access.
47. For opening or altering warehoused goods.
48. For deficiencies in contravention of section 98 or 100 of goods
in a private warehouse.
49. For failing to produce goods when re4uired.
50. For concealing. removing. ubsuacting or transferring from
one package 10 another GOous duly warehollsed.
51. For excess. in private warehouse, over registered qualltity.
52. For removing warehoused goods impruperly.
53. For taking goods oul of warehouse withuut payillg duty
54. For infringing ruks or onters regarding transhipment.
55 For shipping goods beforc enl<y outw:lrds.
56. For shipiling goods not in shipping.bill.
57. For not giVing notice of short shipping or Ie-landing as required
by section 140.
58. For landing at plaee other than that fo. Which goods have bcc:lI
59. For detleiency in goods on which drawback has been paid. OD
board vessel referred to in section 142.
60. For irregularly re-landing spirituouS liquors.
61. For eOntravening rules relating to spirit.
62. For contravention of rules made undcr sectiOn IS7.
167. Punishments for olJcDCes-eondd.
63. For. contrary to such (\Ik touching at foreign port or not
declaring in writing that veI$cllO\lcbcd It foreilll polL
64. For noo-eompliancc with section ISS. 159 or 160.
65. fot failure 10 produce ccrtilicalc.
66. For muter of coanin&yusc! violating an)' conditions of general
67. For conuavcntion of the provisions of section 165.
68. For dutiable goOds entered in cargo-boal not bdn! found.
or for nol entering.
69. For failure 10 keep cargo, book correctly. etc.
70. For breach in respect of landing. carrying coastwise and
For rcfu~al to proJl.:ce docur1lcnt~.
For making false declaration. deslroying or refusing 10 produce
document. or refusing 10 answer questions.
73. For possession of smuggled goods.
74. For se:nchinB pcnon on insulf.cient grounds.
75. For Customs-officers guilty of breach of duty.
76. For Customsofficers committing or conniving at fraud.~ against
77. F<>r neglect of police-officer to give notice.
7R. F'lr obmuction 10 Cusloms-o!ficers.
7C). Fnr Custom'-ofJicer disclusing particulars learnt officially
conccrn;ng !-onds. or showing or parting with ElmplC$.
RO. For aClin,; as :lgent Wilhoul aUlbofity.
t67A. Burden of prnof.
!. I'ackages alld contents ulCludcd in co,'fiscation nf :(!ods.
Also conveyances:lrnl :lnimal~ used in removal.
Tackle. etc.. included ill confi!cation of vessels.


rower 10 ~arch on rc;uonable Suspicion.
Per~ll.~ may. before search. require 10 be taken before Magistrale or
Pow~r to Slop vessels. callS. etc.. and search for goods on reasonable
Pllwer tu issue search-warrants.
Persons reasonably suspecle!J may be arrcsted.
Pers:.:ns arrtstcd to be taken to nearest Magistrate or CustODlS-
"ersons taken. before Magistrale may be detained ur admitted to bail.
!'eTSons CSlO:aplng nlay be afterwards arrested.
254 Sea Custom:.

177. Persons in the Burma Navy. when arrested. to be secured on board
until warrant procured.
178. SciZtlre of things liable to confiscation.
179. Things seized how dealt with.
180. Procedure in respect of things seized on suspicion.
181. When seizure or arrest is made. reason in writing to be given.
ISlA. Power to detain packages containing certain publications imponed
inlo the Union of Burma.
1818. Procedure for disposal by High Court of :lflplications for release 01
puck ages so detained.
IBIC. Jurisdiction barred.
182. Adjudication of conlisc:uions and penalties.
183 Oplion 10 pay linc in lieu of confiscalion.
184. 011 confiscation. property to vest in the Stale.
185. Levy of penally for fuilurc to bring-IO.
186. Pen:l]t)' under ACl not to interfere with punishment under olheJ
18UA. Section 403. Code of Criminal Procedure. nOI opplicable.
IS7. Offences 1I0t specially provided for how tried.
ISS. Appeal from subordinate 10 Chief Customs-authority.
189. Deposit. pending appcal. of duty demanded.
190. Power to remit pen:llly or eonliscotion.
191. Review and revision.
192. Goods on which penalty incurred not to be nmovcd till p3yment
Other good~ of [wrson liable tn line or penalt) llIay be deuined.
193. Enforcemcnt of payulent of penally.


t94. Power to OpCA packages und e~a~linc goods.

195. Power 10 take samples of goods.
195A. Power 10 nlake rules for determining Whether mineral oil is suilsbl=
for use as an iIluminant.
196. Owner to pay expense incidental to compliance with CustomS-Is",
197. No compensation for loss or iojury e~cept on proof of negleel d
wilful act.
198. Notice of i>rOCeedings.
199. Wharfage.fees.
200. Duplicates of dOcuments may be granted on payment of fee.
101. Amendment of documents.
202. Cuslom-house agents.
203. Agent to produce authority if required.
Sto CUSloms.
204. Rules to be notified.
206. RemissiOn of lIuty and eomp:nutioD to owner in certain casu.
207. Saving of Rangoon Port Act.

PART 1.-
A.--Form of 8000 for Import.;Iuty.
B.-Form of Bondd Wan:house Wltrrant.
C.-Form of Bonu for the Remov:!1 of Spirit fro.n a. LiCensed Distillery.


(INOlA ACT VIII. 1878.) (1st April. 1878.)


J. In Ihis Aci. unleu there be IOmethint repugnanl in the subje:ot or Intcrprm.
COnteJlt.- 1i0ll.

(tI) Chief Cus(oms-authollly .. m~ns sueh o.1:ccr <IS Ihe Preudeat of Chief
lhe Union nla.y appoint in Ibt bebaJ( ; .1IIhlllt,.~

(b) ~ Chief Customs-ollktr" denotes tbe Chid E..-ec:utive Offiut of .. Olicf

Sca<ustoms for any port 10 which Ihis ACI applies : ~
Ie") M Cusloms<ollcetor .. includes every officer of Customs for the lime .. eu.t-
being in separale charge of a custom-house. or duly authorized o~llcd. ~
10 perform all. or any special. duties of an officer 10 in chatte:

(dJ .. Customs-port .. means any place declued under section 11 to

POrt for the shipment and landing of goods:
be ~ e..t4.....

(to) foreign pon" means any place beyond Ihe limits of the Union of
M .. Fontp
Burma: porI."
(I) vessel" includes Ilnything made (or the conveyance by water of
M .. Venet."
human !)ejngs or property:
(d .. couling vessel" denotes any vessel proceeding from "one customs ..__I,"
~ort 10 another Customs.port. whether toue hIllg at Illy
intermediate foreign port or not. or pro::eeding from or to
eU$IOms-port to or from a place ~tared to be I port
under section 12;
>6 s~ ClIst(lms.

, Ma>l,...." (II) .. muter". wben l:Kd in relalion 10 any ~uel. ~UIIS any pel'lOQ,
ucepl a pilot or Ilalbour-ma5ler. bavin, oomlAaad 01"cbartut
such veuel:

'Waret-- (I) .. warehoulinc port" means Iny CU$tOUlSporl dcc:IJred under scctioe
IDt p:lfl.- 14 10 be II warehousinc poll :

.. Wit (j) .. warehouse .. denot any place appointed or licensed under scctiol
IS or section 16.
AI~nt of Wilen any person is e~prnsly or impli~dly authorized by the OWllei'
owMrof of an)' goods to be his agenl in respecl of such good~ fOt all or any of !be
t oodlloM
purpostl of Ihis Act. and such authorization is apPloyed by Ihe Customs-
owner lor collector. such person sh:lll. for sucb purposes. be licenlcd 10 bc the OWIIer of
certalD re-
such goods.
W~slliir'l S. Anylhinc which :t III:lsler is required or empowered to do under tIlil
11#"'1 _,
wilh the exprcu or implied COMCnt of sucb IIlaSler and the appronl
A.CI m.ay.
of lhe CustomS<ollcctor. be done by a ship's :teCIIL



Atl\lOlLJI- 6. The r,esidenl or Ihe Union may apl""inl ~u("h renons:u he thinblil
oltlll ol 10 he officen of Cusloms. and 10 utn:i~e lhe ()Owa~ clIllfured. and perfllrl
..=. tlte dUlies ill1po~cd, hy lhi_~ ACI on .~uf;h ll:'iccr~ .

Dtk,.lioo 7. The President of Ihe Uniun may delegale to Ihe Chief CuctOfll5o
authority any power conferred upon hinl by seclion 6. and Ihe Chief CUl:IOlIII'
"". authority ma)' delegate 10 any olficer of Cusloms any power so dtlqated loiL

IllIR nics.

10. No Chief Customs-authority or Chief Customs.officer. and no othlf

officer of Cusloms whom such Chief authority or Chief officer deems it nccesu"
10 elCmPl on p-ounds of public duty. sh~lI be compelled 10 Rne 011 '"~ j.,
or inquest. or as an alSCiSOr.

II. The Chief Cusloms.authOrity may from time to lime. by notification

in the Gatctlc,_
Po...~r 10
(D) declare Ibe places .,-hich alone shall be ports for the shipment.nd
landin& of JOOds;

(6) declare the limiu of such ports:

(t} appoint proper places tberein 10 be whanes for the landio& and
shippin& of goods. or of partkular c1aS$eS of good5;
(d) declare the limits of any Illth wharf;
ft) alter the name of Iny such POIl QI wharf: and
m declare whalshall. for the purpo~1 of Ihil Act, be deemed 10 be
a customhoulC, and lhc limiu theleof.

12. The Chief Customs-authority may also from lime 10 time in like Po"'C' 10
lIIinnel' declare places \0 be pons for the urryillJ on of coastins-trade with ~~~c"'"
t1I${oml-portS, Of with an)' specified cUStomS-pore. and for no olber purpose. par"'. for
13. The President of the Union may from lime 10 li~ du-ec!. by """.
P...-cr 10
nctific<&tion in Ihe Guelle. that allaoods or IDy spet:ified cb.uof pods impacted clec:,!,'" Uuol
from or uported to any foreilll pon 10 or from a clUtoms'pon lball. with ::'~IWI
ll1Ch limitalions and on such InditiollS (if any) u he tbinks fit. be treated lit ~'ded
for any of tbe purposes of tbis Act as goocb imported from or exported to a ;:~::::..
customspon. as the case may be.
Uia pu

14. Tbe Chid Customsauthority may hom time to time declare. by Po"""10
notification in the Gueue. that any cUStOIllS-port shall be a warehousing pon declf"c
for Ihe purposes of this ....ct. ~L

IS. Al any wuehousilll port the Claid Customs-ollicer may. from hw~ 10
time 10 lime. appoint public warehouses wherein dUliable aoocb may be :::;.111.....
deposited without )layment of duty on lbe first importalioD tberenf. '-'n

16. At any warebousina porI the Chid CUStOlllS-oftiCC2' may. from time ~et la
to time. license priYJte warehouses whereiD dutiable &oods may be deposited ~~
as aforesaid. a-.""

E~ery application for a licence for a private ware bouse shall be iD writin&.
and shall be drawn up in such form as is from lime to time prucribed by
Cbief CUSloml~r and Ihall be signed by the Ipplicant.

'58 Sea Customs.

k "-oc.Uo,, Every licence granted under this seclion may be cuncelled on convictiOll
<If liu:"cc. of the licensee of any olfellce under this Act relating to warehouses. unleu il
is otherwise providcll in the licence. or on the expiration of one moath',
notice in writing given to the licensee by the Chief Customs-officer.

st.,\""" t", 17. The Chief CU~lom:;onker may [roin time 10 lime appoint. In or
011"",... to nen'r any cuslomspori. stations or limits at ur within which vessels arrivi11l
boo.rd an,l at or l1cf'arting from sm:h port shall bring-to for the boarding or landing 01
r.fficcrs 01 Customs. and may. unless S\::ilarale provision therefor has been
made under the Ports Act. direct at what panicular plac~ in allY such pen
vessels. not brought into port by pilols. shall anchor or moor.



Pmbibitions 18. No goods spedfied in the followingc1auscsshall be brought, whether

by land or sea. into the Union of Burma :-
(b) counterfeit coin; or coin which purports to be current coin b~
which is not of Ule eslablislled standard in weight or fineness:
(cl any obscene book. pamphlet. paper. drawing. painting. representa-
tion. figure or article:
(d) goods having applied thueto a counterfeit tratle-mark within tile
mealling of the Penal Code. or a false trade-dcscriptiOn withi,
the meaning of the Merchandise Marks Act:
. (e) goods made or produced beyond the limits of the Ullitcd Kingdom..
India or Pakistan and the Union of Burma and having applied
thereto any name or trade mark being. or purponing to be. the
name or trade_mark of any person who is a manufacturer, dealer
or nader in the United KiJlgdom. in India or Pakistall 0( ia
the Ullion of Banna unle~~--
(i) Ihe name or tr~demark i~. as to every application thereof,
accompanied by a definite indication of the goods having heeD
made or produced in a place beyond Ihe limits of the United
Kingdom. India or Pakistan and the Unioll of Burma: and
(ii) the coulltry in which that place is situated is in that indicatiOll
indicated in leiters as large and conspicuous as any letter ill
the name or \lade-mark. and in the same language .qd
character as the name or trade-mark:
In piece-goods. such as are ordinarily sold by length or by tbe picceo
(i) have not COnspicuously stamped in English numerals on eae';
piece the length thereof in standard yards. or in standard
Sta Cu!/oms.

yards and a fraction of such a yard. accordin, to tbe real

length of the piece: and
(ii) have been manufa<:tured beyond the limits of the Union of
Burma: or
(iii) hning been manufactured within those limits have been
manu(aclured beyond tbe limits of Ihe Union of Burma in
premiSoe$ which. if tbey were in the Union of Burma. would
be a faclory as defined in the Factories Act:
(tI) matches made with white phosphorus.
t9. The President of the Union may from time to time. by /IOliflcation .._ .... ,.
in the Gazrlle. prohibil or resuict the brin";n, ... or takin, by lea or by land rru!li!Mt
,,,,,1';'" iln-or
soods of an)' specified description inlo or out of tbe Union of Burma or any roxt~t\orI 0.
lpecilied p:lrl thereof, either gener:l.U)' or from Of to any specified counUy. ";r::'....
rrgion. lOr! or place be)'ond the limits of the Union of Burma. 'I: ,.

I'''. III Before detaining any such 100ds as are or may be specified
in or under section 18 or section 19, as the ease rna)' be, Of taking an)' further
'nd con(.,-
lion 01 ~oodl
prOl:eedings with a view to the confiscation thereof under this Act, the Chief wl>oK im
Customs-officer or other officer appointed b)' the Chief Customsauthority in JIO,l,lion if
this beh:df may 'equire the regulations under this section. whether lIS to
information. Soecurity. conditions or other mailers. to be complied with. and
may utisfy himSoelf in accordance with those regulatiOns that lhe goods arc
luch :u aTe prohibited to be imported.
(2) The President of the Union may make regulations. either general or
special. rr..spccting tbe detention and confiscation of goods the importation
of hich is p'ohibited. and the conditions. if any. to be fulfilled before. suc:h
detention and confiscation. and may by such rq;ulllions determine the
iafOJmalion. notkes and security to be alv<:n. and the evidence requisile for
any of the purposes of tbis section and lbe mode of Ve.rifiCltion of such
(JI Where there is on any JOOds a name whk:h il identical.ilh. or a
cololluble imitation of. the name of a place io the United Kin&40m. India or
Pakistan or lhe Union of Burma l~t name. unleu accompanied in e.quany
luee and conspicuous lellers. and in lhe tame language and character. by tbe.
-arne of the country in which such place is situale. shall be treated for tbe
purpo$Cs of sections 18 and 19 as if it were the namc of a piau ill Ibe.
United Kingdom. India or Pal:iltan or the Union of Burma.
(4) Such regulations may apply to all goods lhe importation of which is
prohibited by $Cction 18 or under SC'ctiOn 19. or different regulations may be.
made respecting different dasses of such goods or of offences in relation to
luch goods.
(S) The regulations may provide for Ihe informant reimbursing any
public Officer and the Government all expenses and damages incurred in
respecl of any detention .made On his informalion. and of any proceedings
cOnsequent on such detention.
(6) All re:,ubtioflS under this section shall be pUblished in tbe Gazelle..
260 Stfl CustOIllS.



zt. E~cept as hereinafter provided. customsduties shall be levied It

such rates as may be pn:scribed by or under any law I for the time beinlin
force. on-
(a) goods imported or exported by sea into or from any customspan
from or 10 any forcign port:
(b) opium. salt or salted fish imported by sea from any customs-pan
intO uny other customs-porl :
(c) goods brought from any foreign port to any customs-port, aDd,
withoul paymenl of duty. there transhipped for. or thence carried
to. and imported at. any other customs'port; and
(dl goods brought in bond [rom one l'usIOlllS-port 10 another.

G>Od. Zl. Exccpt as othcrwise expressly provided by any law for the time
p,<1i.lly being in force, goods whereof any article liable to duty under this Act fOflllS
cOInpo"d "t a purt or ingredient shull be churgeable with the full duty which would be
.,lklt. payable on such goods if they were entirely composed of such article, or,i1
composed of mure than one article liable to duty, then with the full duty whk~
would be payable on such goods if they were entirely composed of the auidl
charged with the highest rate of duty.

P,'wer to ZZ. The President of the Union may from time to time. by notilkatiol
~. luilt_
,,I"c,. in the Gliz~tte. fix, for the purpose of levying duties. tariffvalues of any good!
exported or imported by seu on which eustomsduties are by law imposed Bid
alter any such values fixed by any Turiff Act for the time being in force.

Gener",l U. The President of the Union may from time to time. by noti6eatiOll
I.~w.r to in the Gazette, exempt an)' goods imported into. or exported frOID, the UniOi
IrOln of Burma, or into or from an}' specitied pOrt therein. from the whole or U1
part of the customsduties levi:lble on sud] goods.

rower 10 The Chief Customs-authority may, wilh the previous saoction of tk

","Ihori.e, President of the Union. by special order in fuch cast. exempt from the payment
in "J"c1.1
cue. e._ of duty. under cirCumslances of an e"ceptLonal nature to be stated in sid
emrli"" order. any goods on which customsduties are leviable.
trom dllt).

24. The CuStoms-collector may. subject 10 any general .ules relatin8~

the landing and shipping of passengers' baggage and the passing of theSilll l
through the cuslomhouse which may be made under section 75, pass free of dUI1
any baggage in actual use. and for this purpose may determine, subject to all

, 5!he Tariff Act No. t,.X,,"<1l of 19SJ.

.$tQ CuslOms. 261
loch rules. whether any goods shall be treated as baggage in actual use. or as
goods subject to duly.

15_ If goods produced or manufactured in the Union of Burma be H<~imllO.led

imported inlo any customs-port from any foreign port. such goods shall be ,,1"1t> 01
1la bei
tolal 'h e d
utles, con d"ItLOns
" and resuictions (if any) to which goods of countrf-
the like kind and value not so produced or manufactured lire liable on the first
importation thereof:
Provided that. if such importation tates place within three years after the PrO\'iso.
exportation of such goods. and it is pro'"ed Lo the satisfaction of the Customs-
~J[ector that the property in such goods has continued in the person by whom,
Of on whose account. they were e.'lported. the goods nlay be admitted without
payment of duty.

26. Any goods produced or manufactured in the Union of Burma which F..dle-duty
hne been e.'lported therefrom. and on the exportation of which ao, drawback un
of cer_
of e.'lcise has been received. shall on being imported ioto any cusfoms-port be lain e,.. nlr~
subjected. unless the Chief Customs-officer in IIny particular caSe otherwise eoocll.
directs by sptCial order. to payment of cxcise duty at tile rate to which goods
0( the like kind and quality are liable at such POIt.

21. All goods derelict, jetsam, flotsam and wreck. brought or coming into GOOch der.
tiel ~nd
any place in the Union of Burma, shall be subject to the same duties. if any, wreck.
tn which goods of the like kind are for the time being subject on importation
at any customs-port, and shall io other respects he dealt with as if they were
imported from a foreign port. unless it be shown to the satisfactinn of the
CuStOms.collec!or that such goods are the produce or manufacture of any placfl
from which they are entitled (0 be admitted duty-free.

28. Provisions lind stores produced or manufactured in the Union of C~unl.r pro-
villor. lUld
Burma, required for usc Oil board of lIny ves~el proceeding to any foreign port, ,torel may
may be shipped free of duty, whether of customs or excise. in such quantities ali bt Ihipped
In.;: of duty.
the CuStoms-collector determines with reference to the tonnage of the vessel. the
numbers of the crew and passengers, and the length of the \"oyage on which
the veSS;1 is about 10 depart;
Provided that no rum shall ~ so shipped on any vesSel going on a voyage
of less than thirty days' probable duration.
29. On the importation inlo, or exportation from. any customs-port of
e er
any goods. whelher tiable to duty or not, the owner of such goods s hall. In \~ut. etc.,
bill of entry or shipping bill, as the case may be, Slate the real value; quantity ~lf':1':'~
and description of such goods to the best of his knowledge and belief. and shall or Ihippjri'
Subscribe a declaration of the truth of such Statement at the foot of such bill. biU.
1'1 case of doubt, the Customs-collcctor may require any such owner or any Pa:""" 10 re-
nther person in possession of any invoice, broker's note, policy of insurance or :~:':
Other document. wbereby the real value, quantity or descriptiOn of any such In''''e., de..
&oods can be ascertained. to produce the Same, anlito furnbh any information
l62 Sea Cunonu.

relatins to such value. quantity or description which it b in hil p<n'l'er to furnua.

Alld tbereupon s\lCh perlOn .hall protluce such dOCument and furnish suc:l
inform;llion :
. Provided tbal. if the owner makes and subscribes a dtll;Jaration before tbe
Cusloms<ollector. \0 the effect that he is unable. from want of foil in(OrmltioL
to IlIle the real vaillt or contents 01 any case. packlJt or parc:el of J(IOd.s. thc:I
the Cusloms<ollector shall permil him. previous to the entry thereof. (I) to Opel
sucb cue. pactale or parcel. and tIlamine the contents in presence of an offica:
of Customs. or (2) 10 deposit luch case. pachge or pan:e1 in a public wareboulr
ap;M>inted under section 15 ,,-itbout warehousing the same. pendinl tbe produttiaa
of luch information.

"R",I 30. For the purposes or this Act the real value shall be dmed.to be-
,'.I.e" dc-
,,,C(!. (a) the wholesale cash plice. less trade diiCount. for which loodsof
the like kind and quality are sold. or are cnpable of beinl sold. 11
the time and place ot importation or ellponntion. III the cue
may be. without any abalement or deduction wholever. ucept
(in the case of loods imported) of the amount of I [the salet tP
and of] llle duties payable on the importation thereof: or
(bl wh:re such price is not ascenainable. the cou at which loods III
the like kind and quality could be delivered at such p1lce,
without any abatement or deduction except al aforesaid.

31. Goods charleable with duty upon Ihe value thereof, but for wmclll
specilic value is not bed by la.... fOf the purpose of In')in& duties tbueaL
shall. without unlleCCllary delay. be uamined by an officer of Customs.. U it
appe,ars that the real value of such loads is correctly stated in tile bill of CI1ItJ

or shippinl bill.11le loads shall be assessed in accordance therewith.

. . . . . .R

bJ __.
Cazette or some local ncwapaper. and witbout unnceesnry dl:~ay. cause tbem
to be put up to public auction in wbolesale lots for casb on delivery.
If tbe Customs-col1cctor deems tbe highest offer made al slli:h sale 10 be
inadequate, he may either adjourn the sale 10 SOlne other day 10 be notified ..
aforesaid. or buy in the goods. and without unnecessary delay dispose of tbem
for lhe benefit of Government.
If tile proceeds arising from slli:h sale exceed tbe sum paid to tbe owner.
together with (in the case of goods imported) the duty to which the goods arc
liable and all charges incurred by Go'ernrntnt in conncction witb tbem. a
portion not exceeding onehalf of tbe overplus shall. at lhe discretioll of the
Chief Officer of Customs. be payable to the officer who detected the undervaluation
of Ihe goods.
Nothing in this section shall prevent tbe Chief Officer of Customs. when
be has reason to believe that any such undervaluation was solely tbe r~ult of
acduenl or error. from pcrmitling Ille owner of the goo;!s. on his application
for that purpose, to amend such enllY. on payment of :oucb i~reased rate of
duties on the excess of the amended over tbe original valuation. or on sucb
otber terms as the Chief Officer of Customs may determine.

33. If. on the first examination of any such goods under section 31, tbe
Owner thereof stiltes in writing that such goods are. in conseql:ence 01 danlage
sUS!ained before delivery of lhe bill of entry. of value less than that Slated in
such bill. lhe CuslomNollector. on being satisfied of the fact. may a!low.
abatement of duty accordingly.
The reduced duty to be levied on such goods may be asccnained by either
of the follOWing mcthods. at the option of the owner:-
(II) the real value olsueh goods may be fixe:!. on appraisement by an
officer of Customs and the duty may be assessed on Ihe valut 10
hed: or
(b) the goods may. after due notice in the Gazelle or lOme local
newspaper. be sold by public auction at sucb lime (within thiny
days from the date of delivery of tlte bill of eDuy). and at such
place. as tlte Customs-c:ollector appoints: and the duty may be
assessed on the gross amount wdized by such nle. without aDy
abatement or deduction. except (in the case. of goods imported)
of so much as represents the dutie.! payable on tbe imporlation

34. When any goods. the value of which has been fixed by law for tu Dctcrio....
puroose of levying duties thereon. have. before delivery of the bill of tntnl. ~,
tiOll oIt","l
'IIlue rood..
dcteriorated to theexlent 0 f more than onetenlh of their value, tIM! duty 011 lucb
lDOds shall. if tbe owner tbereof SO deliircs. be aucssed wJ I'ulortm.
The real value of suclt goods shall be ascertained .. provided in IIOCtioa
33. and tbe dUlY liltall be assessed thereon.
264 SeQ Cu&/oms.

Aldc,n... ' J4A. Where the Customs-tollector is salisfied tbat any goods on which
01 ciuly on uutin arc levied 00 quantity nod not on value. and which arc of a kind 10
whkh d"ty which the Pruident of thc Union has, by notification in the Gazette. declared
i.le.ied 011 that tbe provisions of this section shall apply. have before delivery of the biU
q ,anilly.
of entry deteriornted to the extent of nlore than one-tenth of their value.
he may allow an abatement of duty proportionate to the extent of locb

No ahalt 35. No abatement of duty on account of any deterioration shall be

ment 'A'hen allowed on wine, spirit or beer, or save as provided by section 34A 011
duty ille-
.Ied On any other articles on which duties are levied on quantity and not on value.
RCllricloOl1 36. Except as provided in section 94, no amendm~nt of a bill of entry or
:'e~~o~n~il shipping bill relating to goods assessed for duty on Ihe declared value. quantityor
01 enlry 0' description Ihereof shall be alloy,ed afler such goods have been removed from
aJlirpIl&: bill. the custom-house.

AII..,t;"n 01 37. The rale of duly and the tariff valuation (if any) applicable to lOy
i,npJ<1..July goods imporled sllall be the rate and valuation in force on the date on wbich
yaluation. Ihe bill of entry Ihereof is delivered to tile Customso(,;ollcctor under section 86:
Provided tllat. if such goods are warehoused under this Act, Ihe rate tOO
valuation (if any) applicable tllerelo shall be the rale and . . aluation in forccOll
tllc dale of Ihe actual removal of such goods from the warellouse in the casco(
goods delivered out of a warellouse for home consumplion, and in Ihe cas: 0(
goods delivered out of a warehouse for removal under bond to be re-warehoused
where Ihe duty is paid on socII goods without llicir being re-warelloused. the
rate and valuation (if any) in force on the date on which duty is paid.
J.p/ollf/lion._A bill of entry sllall. for the purposes of this section, be
deemed.to be delivered wilen it is firs! presented to the proper officer of Cusloms.

Alleral;on 01 38. Tite r31e of dllty and tariff,valualion (if anyl applicable to any goodl
D' Luifl'.
exported shall be Ihe rate and valualion in lorce when a shipping bill of suc.
"1",,1100. goods is delivered under section 137;
Provided Illal where the shipmenl of any goods is permiued without I
Ihipping bill or in anticipation of the delivery of a shipping bill, the tate of
duly and tariff valuation. if any. applicable shall be the rate and valuatiCll il
fon:e al the lime when shipment of the goods commences.

Pa)D1cnt at 39. When cusloms-duties or eIIarges have been shorl-Ievied through

dull.. s!lorl' inadvertence. error. collusion or misconstruction on lhe part of the offiCCls of
ffTOMOLlJly Customs, Or through misstatement as to real value. quantity or description 011
,dundcd. the part of the owner,
or \\'ben any such duty or charge. after baving been levied. bas bellL
owing to any such cause, erroneously refunded,
the person chargeable with the duty or charge 10 short-levied. or to wltODl
9uch refund has erroneously been made, shall pay tbe deficiency or repay Of
Sto C",loms. 265
wount paid to him in eXUII. on demand beill' made wilhin three monlM
frOlll the date of the lint U&eUmttlt or makin, of tbe refuad;
ud the Customs<ollettor may refuse to pus aDY coods be'onzin, to lutb
penon untillbe lI:d deficiency or Ute" be paid or repaid.

4t. No cunoms-duties or char&e:s 1hich hive been paid. Ind of which No mpd of
repayment. wholly or in part. is claimed in ConseqllGDCe of tbe lime havinl

ur.1eU sucb claim is made within three monlbl from tile date of such plymtllt.
d>arsa erro-

been paid throu,h inad,tIIence. error or misconstlllCtion. sball be returlled; le'lledor

p:I~ . .lnI
U The CUllOms-collcclOr may. if he lbintl lit. instead of requirill' Po,ower 10
;ye ertdll
payment of custOrnsdutiel and charses due (rom any mercantile firm or
publiC bo:!y. al the lime such dUliu and charge! are payable under
this Act. keep with such firm or body an accounHurrellt of luch dutieS currellt of,
dullel and
and charges. Such account sllaU be scllh:d at intervals nOI u.ceedin, one ch3r,n.
month. and such firm or body shall make. deposit or furnish security sufficient
in the opinion of the Customs-eollector to cover the amount whicb may at any
lim~ be due from then in respect of such dUlie. and charges.



42. When any goods, capable or bein, calily identified. wbicb bne been
imported by ~a into any CUSlOQlIport from an)' roreign port. and upon which
4t1liC$ of customs have been paid 01 importation. are re-e"ported by Ita hom
IlKh Custo;r.s-port to any Coreign port. Of IS provisions or noru (Ot use on
boad a shi, pret:eedin& to a (oreign port.levelleighths. or in the cast o( lilY"
b~lIion Ihe whole. of such duties sball. utept as olberwise bertinafler provided.
be repaid al dra .... back ;
Pro,,:de:lth3t. in e~l!ry such case. the goods be idutilied to the utidactiOll ceaciBoni
ollhe Customs-ool!rctor at such customs.port, and that the re-elport be made ~~af
within 1....0 yurs from the dale or imporlatiOll. as shown by the records of
Ihe cUllomhouse, or within such ulendeuterm lithe Chief Cuslomsauthority
or lhe Chief Customs-oilicer. on sufficient cause beins shown. in any case
determines ;
Provided further that the Chid Customsofficer shaH not utend Ihe telm
to a period exceeding three years.

43. When any goods. hning been charged wilh import-duty at one
(Illtoms-pon and thence eJlported to another. are re,upllrted by Ita IS afore-
laid, drawback shall b: allowed on such goods a. if the)' had been 10 re
rxPJrtcd from the Cormer port :
266 Sea Customs.

1'1O.ilO. Provided that. in every sueh case. the goods be identified to the salitfae.
tion of tbe officer in charge of the custom-house at the port of linal exPOrta.
lion. and that such linal expJrtation be made within Ihree years from the dale
on which they were lirst impurted into the Union of Burma.

l)rf,wb:l~torl 43A. (l) Notwithstanding an,1hing hercinbelore contained. the repay.

1000;, t..tt11 nlent of duty as drawback in respect of goods which have been taken into lIle
i~l" u'.
bdwn i,r between importalion and re-exportation shall h: subjecl to the provisions 01
PJlloltion aud the rules made under subsection (2).
Ii...... (2) The ,President of lhe Union may. subject to the condition of previous
publication. from time 10 lime. by notification in the Gazelle. make rules in
respect of goods which have been taken into usc between importation and reo
(a) modifying tbe amount of dUly which shall be repaid as drawback
on any such goods or class of such goods. or
(b) prOhibiting the repayment of duty as drawback on any sU(h goods
or class 01 such goorls. or
(c) varying Ihe conditions for the grant of drawback on any sU(h goods
or class 01 such goods by rcstricting the period after importt-
lion within Which the goods must be re-exported.

Dr.wb,,,t 01 44. A drawback of the whole of the customs-duties shall b:: allowed III
dul; 011
wjn. and
wine and spirit intended for the consumption of any officer of the Burllll
.pitilal",w d Navy. on boaroJ of any of Government ships in actual ser~ice. unless sllCb
lor oHic f
wine and spirit ha\'e been warehouseoJ without flayment of duty on the lint
enlry thereof.
The quantity of wine and spirit on which drawback may be so allowed iI
anyone year for the use of such Oflie<:TS shall not exceed the quantilies here-
inafter allowed for each such officer respeclively : that is to say_

~<lT t't" A \'ni,.,1 1.260

Vi"tAd",;,.1 1.050
lle.'f-Ad,,,inl l'AO
(,.~'rI,in of hI ,,,d 20ld rale 630
C;,pta;" of 3 d. ~th ,"',<I Sih ntt ". 420
C.p:~i" uf .on il.f.rior nl 210
U"tl..."nt "r <llher n"n'n~I"';"1: 0 r".cr. .!arin ...,ffi<~~.
lJnt.. Pu.... r <>r S 'r~e~" 10;
Pf;nOll. 45. Every person clearing and claiming drawback for wine or spirit. II
elll.ril1~ lLlCh
..illo or .p;,it provided in section 44. shall Slate in tile shiflping bill the name of the officer
lor dnwba<.t for whose use sucb wine or spirit is intended. and of the ship in which be
natUe and serves. as well as the place and dale of the last suppl)' for whicb drawback
r."t ~I was allowed.
oIIiee. daim.
inllame. All sueh wine and spirit shall be delivered into Ihe Charge of the propel
officers of Customs at the pan of shipment. to be !hipped u:lder 'heir tare:
and when the officer commanding Ihe ship has cerlified Ihe rcceijpt of sut:b
wine and spirit into his Charge. and any such ~l6cer of Customs has cenilitd
StO Cuswms. 261
the shipmel1t. the drawback shall be paid \0 the person entitled to receive the

46. The Customs-collector may permit the transfer of any such wine or 1',,,,,.(e, of
wineeT ""iril
spirit from one naval officer to another naval officer on board of the same or f",alon.
of any other such vessel. as pan of his aUthOrized quantity: n . .alollic...
or may permit the transhipment of any such wine or spirit from one
~essel to another for the use of the !arne naval officer:
or the re-Ianding and warehousing of any such wine or spirit for future
The Customs<ollector may also receive back the duties for any such
wine or spirit. and allow the same to be cleared for home-consumption.
47. Provisions and stores for the use of the Burma Navy or of any P""'is;OII'
officer thereof which are subject to duty may. in lil;e manner. be transferred. tI,.
transhipped or re-landed and warehoused. free of duty: N y.
and where duties ha\'e been paid on any such provisions or stores required
for shIpment. drawback of such duties. whether of customs or e"cise. shall be
allowed on receipt of an application in writing from the officer commanding
the ship for which they are intended. 01' from some other officer duly authorized
to make such application.
I 48.
49. The President of the Union may from time to time. by notification Po....... to
dedue ..lut
in the Gazelle._ g<>.>d,.
(0) declare what goods shall. for the purpose of this Chapter. be ~~;d'~"F.able,
deemed 10 be capable of being easily identified: and p",hibit
(h) prohibit Ihe payment of drawback upon the fe-exporlation of ~"::'~acl<la
goods or any specified gQ:)ds or class of goods 10 any specified tpc<ified
foreign porI. fore;~n port.

50. Notwithstanding anything hereinbefore contained. no drawback shall Whea nO

be allowed_ :Illew-'.
(a) upon goods not incl~dtd in the export manifest. or
(h) where the goods to be upoted are of less value thaD the amount
of drawback claimed. or
(d ...-here the claim is for drawback amounting. in respect of any
singh~ shipment. 10 less than five rupees, and Ihe Custom.-
collector Ihinks fit to reject il. or
(d) on salt. salted fish or opium.
51. No drawback shall be allowed unless the claim to receive sueb draw- ~~I::r-
back: be made and established at the time of reexport. b.lek.
No such payment of drawback shall be made unlil the vessel carrying the Wbao par-
goods has put oul to sea. or unless payment he demanded within six months n.ent m1de.
from the dale of entry for shipment.
,68 Sf0 CUI/Oms.

52. E\-ery pcrsllll. or his duly authorized ageut, claiming drawback 011 U)'
aoods duly exported. $ball make and subscribe a dec1:lration that wch &OOdI
have been actually ClportW. slid hnt not bn re-Ianded and lie nOC iDttuded
to be ~.landed al any customsporl : ud that sllth penon was al tbe lillle cl
entry out1\'arda aid shipmcDI. ud COIltinuts 10 be. enritled 10 drawback tberera



.."i"ut tmJ nlr)' oj Vcsstis inwords.

P...... tr lou 53. The Chid CUSlomNulhorit)' may. bYtRotilicalion in lhe Guellc, b.
plao,:u bt- a place in Iny river or port. beyond which no vessel arri\inJ sh.all pass until a
yond "'bkh
1o".~"I manifest has been deli\'cred 10 t~ pilot. officer of Cus(ums or other peUDD
,....1,. duly authorized 10 receive lhe Slmc.
DOl 10 P'~
teod WlIU

Doli,.,. 0( If, in any river or port wherein a place hu been 6Jeil by the Chid CUslOl!lt'
ilnt authority under tbis sc:lioo. the maSler of any vessel ilrrh'ing lemains outside
....:n Yea.'
a_hots 1>0._ or below the place so lUed, web masler shall. lle'~lIhcless. within I""enl/-Iox
low ptx., 110
boul1 after the \"esscl anchors. deliver a manife:stlo tbe pilol. ol1icer of CuslO;lS
or OIlier pe1'500 authorized 10 receive tbe saint.

O'tih...... 54. If all)' vcssclarrivCli at any cusloms-port in which a place Iw not bca
:".:'~ so lUed. llle master of such \'use1 shall. within t"'cnty-four hOllrs aftn stell
~... \"Usel hll aacbored within the IImils oilltc poll. delj\'u a manifest 10 the piloL
1leuI1I01oa...... officer of Customs 01 olher pcnoQ authorized to receive the same.

~~... 55. Emy m:utifest shall be signed by tltt master. and shall sp:if1 aD
......;"'t. JOOds imported in such velStl. showing separately all goods (if an)') intelldcd to
be landed. transhifopd or taken On 10 another port. and all ihip's stores
intended fOr consumption in port or on the homeward vO)'a&e, and sbII
contain such furtller particulars, and be made out in such form_ as the clLicf
CUSlol1!s-officer may from time to lime direct.
::"1II'~:i~t The Customscollector shall per,nit the ma,ter to amend aoy obvioUI
mulI,,1. error in Ihe manifest. or to supply any omission which in lhe opinion of
luch Collector results frOm accidenl or ina:lvertence, by hlrnlsbing an
amended or lupplementar)' manifeit_
and may. if he thinh!6t. levy thereon such fee as the Chief CLIStomt-
olIicer frolD time 10 time directs.
.&~pt IS herein provided. no imporl manifest shall be alllended
Sea Customs. ".
56. The person r;eiYing a manifest under section 53 or 54 shall Duly 01 .
countersign the . same .and enter thereon sllch particulars as the Chief Customs, <:dYing
pl!rIOll te-
offi cer f rom tlllle 10 lime direclS in this behalf. ma"ifeeL

57. No vessel arriving in any customs.port shall be allowed to break Bulk nolto
be broken
bulk until a manifest has been delivered as hereinbefore provided: nor until .,,'il manl
a copy of such manifest. together with an application for entry of sueh vessel 1..,1, elc.,
inwards, has been presented by the muter to the Customs-collcetor. and an In~ I'colel
order has been given thereon for such entry. enl~'Cd tn

58. The master shall. if required so to do b}' the Cusloms-collcclor at Muler, if

.e'iaire<t, In
tile lime of presenting such application. deliver to the Customs-collector the d.li>er bill of
bill of lading or a copy thereof for every part of the cargo laden on board. lldinr, etc.,
IoClIIlOlll ...
and any porl-clearance. docket or other paper granted in respect of such cnlketor,
ICSSe! lit lhe place from which she is stated to have come. and shall answer ."d an.we.
all such questions relating to the vessel, cargo. crew and voyage as are put to
him by such officer.
The Cusloms-colleclor may. if any requisition or question made or put
by him under this section is not complied Wilh or answered. refuse to grant
such application.

511. Notwithstanding anything contained in section 57, the Customs S,ptC!.1 ~.

, to recelpl
collector may grant. prior ' f0h t e manl'fest, an d to t he entry ' dS balk.
lnwar "..u:e.tiDjl

ef the veS$el. a special pa~s permitting bulk to be broken.

Thc granting of sueh pass shall be subje<:t to such rules as may from
time to lime be made by the Chief Customsauthority.

60. Notwithstanding anything contained in section 53. 54. 57 or 5S.the Manilal.

CU$toms,col1e<:tor may accept fro.n the ship's asent. in lieu of the master, ~~:aJ~
delivery of the manifest Or of any other document required by those sectiolls l~ip'I"cnt.
10 be delivcred by the master.

Em,y ofllwQ,d~. pO'N:i~Q'Qnu and O~pQflure ailltsuis.

61. No \essel shall take on board any part of her U:POlt cargo, until a 0",,""'
written a:Jplication for entry of such vessel outward~, subscribed by the master ~a~~,c:.j.be
of such vessel, has been made to the Customs-collcctor. or before lUI order obWmed bo-
has been given thereon by such officer for such entry. ~~:~
Every application made under this section shall specify the name. tonllale pe<I..
and national character of the vesscl. lhe name of tbe maslcr and the Dame of
every place for which cargo is to be shipped.

62. No vessel. whether laden or in ballast, shall depart from any ewtolDl- Nn-.lto
port until a"porHlearance has beCI) granted by the Customs-coUector or otOO d(pmWlIll-

officer duly'authorized to grant the same. c1e:rralloClr.

270 S~a CUJ/orns.

No pilot to And no pilot shall take charge of any vessel proeeeding to sea, unl.
take (harp
0,,"",<1 rro-
the master of such vessel prOliuces a port-cleaunce.
cdln~ I~

~... wlth",,1
r>rodurtion of

Applicolloo 63. Every application for port-elearance shall be made by tbe masler at
I",. rort
d.:lBII,., least twenty-lour hours before the inten!Jed !Jeparture of the vessel_

~""t 00 The master shall at the time of applying for port-elearance-

,wlying lor
porkl..,_ (Ol) deliver to the CUSIomHollector a manifest in duplicate. in std
..,c, to d.li form as may from time to time be prescribed b)' the Chief
"et doc"_
menlo and Customs-olf.cer. signed by sech maUer, s~ccifying all goods 10
n.w be exported in the \essel and showing separately all goods atHI
stor~s ent~r~d in th: import manif~st. and nOI landed or
consumcd on board or transhipped:
(b) deliver to the Customs-collector such shipping bills or otbef
documents as such Cusloms-coJ!eclor acting under the geoeral
instructions of such Chief Customs-officer requires; and
(r) answer to the proper officcr or Customs such questions to\ll;biDj
the depanure and de.1inotion of the vessel as arc delnandcd rI.
The provisions of section 55 relating to the amendment 01 impll(t
manifests shall. mutmis //Ill/andis. apply also to export manifests delivCl"cd
under this section.

POWOT to 64. The Customs-eollector may refuse port.clearance to any vessel

TOf I( port_
<lea,.,..,. until-
(II) the provisions of sectiOn 63 arc complied with;
(b) all pari-dues and other charges and penalties due by sucb vesse.l.
or by the Owner or master thereof. and all dulies payable II
respect of any goods shipped therein. hau~ heen duly paid. or
tbeir payment secured by such guarantee. or by deposit als d
rate. as such Customs-col!ector directs;
(c) the ship's agent (if any) delivers 10 the Customs-collectOr I
declaration in writing to the elfect that he will be liable for an,
penalty imposed under section 167. No_ 17. and furnisbel
security for the discharge of the same;
(d) the ship's agent (if any) delivers to the CustomHol1ector I
declaration in writing 10 Ihe effect that sllch agent is answtl"lb1C
fOf. the discharge of all claims for damage or short deli~'crJ
whICh nlay be established by the owner of any goods comptlted
in the import cargo in respect 01 such goods.
A ship's agent delivering a declaration under clause (c) of this !(lCtiOi
shal.l be liable to all penalties which might he imposed on the master uaM
sechon t67. No. 17. and a ship's agent delivering a declarlltion under c1.UJC
StlI CIUfOm.s. Z11
(I) of tbis loCCUOII sball be boUDd to disch'f)e aU claims referred to in sucb

65. When tbe Customs<olkctor is satisfied thai the provisions of Grat"

SlICtioll 63. and if ntCl:5Slry of clauses (b) IDd (r) Ind (d) of !CCliol 64. bve ~J.Ip.
beca complied witb. be Sh3l1vaDI I polt~lutlnce to the master. and shiU
retull It tbe same time 10 such muttt Ollt copy of the manifesl dul)'
COlIIlkrsil"ed b)' the proper officer of Customs.

". Not..ithstanding an)'thinl cOlltlined ill sectiOILS 64 IDd 65. the G:...loI
ClISlOmH'olicctor rna)' (subjeet 10 such rules II the Cbid CustomI-authority ~U1 , 011
llliy from time 10 time prescribe) Irantl porHlearance 10 lhe master wben """":rol
IIle sbip's agent furnishes such securily II the Customs-coUeclOl' deems .hip', a~Oilt.
lullkient for duly deliyering. within five da)'1 from the dlte of such Irillt,
lht: manifest and other documents specified in section 63.



Illi\'ing III luch port. .._...

67. The CuslomHoliector at an)' customsport rna)' at Ill)' time depute P....." to
It his discretion one or more officers of Customs to bolird any yesltl in or .".,.,.

bou. tblpt.
Every officer of Cvstoms so 5tllt shill remain 01 board of sucb \'esse1 DrIl, oI.x"
by dl)' and b)' night unleu or until Ibe CustolDH'ollector othen;isc orders.

61. Wbeneyer an officer of Ctllito/Us is so deputed on boud of tI)' ~ "lie

YUSeI. the mwer of stlCh ~el !hall be boUDd to receive 00 board soch :::::"'10
oleer, and one senolnt of such officer. and to prOTide locb officer ud lCfVant ~~
wilb suitable sllelter and accommodation. and litewise with a dee .Uowaoce ::
or fresh wattt. and "'jlb tbe means of cookillS 011 board.
D __
". E~ery olF.cer of Customs so deputed shaU have (tee ac:ceq 10 _'0

C\'Cl'y part of the \'Csse\. and milY fasten down any Ilatchway or enuance b;oIef. .
10 Ille bold and mad: any goods before landing. and loci: up. real. mart .,;<_10
or otllelwiu secure any goods on board of such ~elSeL
01 11lip,:nrf

If ~ny box. place or closed receptacle in any luch vessel be locked. and Power to
the key be ....itbheld. sucb officer shall report Ihe same to the: Customs- :;,~~
CollCCtor......ho may thereupon iuue to the officer on board. or to 18)' olher opelli.alc of
officer under bis authority. I wriuen order to 5earcb. loeb.
On production of such order. the officer bearing the same may require
that Iny such boA. pllce or closed receptacle be opened in his presence; ud.
If it be not opened. upon his relluilitiOn, 1st: mly break open the same.
272 Sea Custom.f.

Gooch not
70. Unless with the \\ rilten pcrmiuion of the CUSlomso<:ollector or iI
accordance with a general permission granted under seclion 74. nogoodsotber
than passengers' baggage, or ballast urgently r.(juiced to be shipped for !he
or w~tt. vessel's safety, shall be shipped or walerborne to be shipped or discharged
""'ne tlc.pt
in p.-rson<:e from any ,"csscl in any cusloms-port, e~cept in the pr~ncc of an ol6cc:r
nI officer.
of Customs.

Period 11. When an officer of CllstO:nS is deputed under section 67 to remaia

~lIow.d for on board a vessclthc lonnage of which docs nOI e~ceed sill hundred taos. s
and .hip- period of thirty working days. reckoned from the date on which he boards
me"t 01 such vessel. or such additional period as the Customs-eollector diIcclJ,
shall be allowed for the discharge of import-cargO and the shipmcol ~
export-<:argo on board of soch vessel.
One additional day shall, in like manner. bc allowed for every fifty tom
in excess of six huudred.
No charge shall be made for thc services of a single officer of Customs
for such ~lIowcd number of working days, or for the services of several SIlC~
officers (if available) for respc:c:ive periods 110t cxceeding in the aggreglte
such allowed number of working days.

cOo,.....".",. If the period occupIed m the dl:;charge and shipment of cargo be iJ

~,,~'teedl"l: excess of thmy working days. together with the additional period (if al.'.1
allowed under this section. the vessel shall be charged wiih the expensc Ii:
thc officer of CUStomS at a rale Ii0t exceeding live rupees per die:n (SundaY'
and holidays e"ceptcdl for such e"coss period.

Allnw,n,. In calculoling any period allowed. or any chaT!~e mode under this !cctiOIl,
(or f'"'in~. the period (if any) during which a \eJ.sel. afler the completion of thedi:;chatg,
,1 i. l:lid 0 f'Import-cargo. an d"-f 'h
"'" Ole commcnclng t e s h'Ipmcnl 0 f export-cargo. '"
IS 1
"p. up by the withdrawal of the officer of CUStoms. upon application from tl
mastcr. shall be deducted.

Good. "'" 71. Except wilh the wrillen permission of the Customs-collector. DO
~c~en~,nded. goods, other than passengers' baggage, shall in any cuStomsport be discharged
s",,:<l:\ysO!" from any vessel. or be shipped or waterborne to be shippcd._
wilbc?"I. (/.I) on any Sunday or on any holiday or day on which the discharzc
~;'~~~,. or shipping of CHgO. as the case may be. is prohibited by til
wilhin ~ ..d Chief Customs-authority:
lIoun. (b) on any day, except betwccn such hours as such authority ffOlD
time to time appoints by notification in the Gazette.

Good. nnl IQ 73. No goods shall io any customsport be landed at any place ot.bCf
be .hipped.
flC., ~1p1 than a wharf or other place duly appointed for that purpose. and
11 ...h........ unless wilh the written permission of the Customscollec:o,-. or wbtO
a general permission has been granltd urKier section 74, no goods shall io oJ
customs_pori be shipped or water-borne to be shipped from any place otbd
than a wharf or other place dul)' appointed for that purpose.
Stn Cus/nms. 273
74. Notwithstanding anythi"B cootained in section 70 or 73. tilt Chid Power k>
\..uSIOllls-aul horu~
A. .l11ay. b ' ' ' ' 'In lie
'Y llOlI,,,,all0Q I Gazetle. gIve
. BcncraI "
pcrmlSSIOll UmlplfrOl
IMiou 70
lor roods 10 be ~hippcd or walcr-borne 10 be shipped in an~ cll$loms-port ,.,,,,n.
from all 01 any places nQt duly appoinkd as wharyes. and withQut the presellU
or aUlbority of an officer of Customs.

75. The Cllicf Cusloms-authorit) may fronl time to time make cules Pov.'ff 10
fOt the landing and shipping of passenBcrs' bauale and the passiAg of the ~:~d~:,1tf
Slillt lhrourll tile customhouse, and for thc landinl. shipping and cteari"g of b.~ an.
pucel1 forwarded by Goverllment or Olller malls, or by other relular pack~. IIW I.
ud passcnaer-ycsscls.

Wilen any baggage or parccls is at are made oycr to aD officer 01 Lartdtnr-

Customs lor the purpose of bei"g landcd. II fee of sucll amount IS lhe Chief r....
eullolnHlutllOrily from time to time directs sllall be clwlrlCll.ble tbe~on. III
tolnpensalion lor lhe e~pense lind trouble incuned in landing and depositina
the same in tlK: cuslom-housc.

76. Wilen any goods are watcr-borne: for the purpose of beina. landed Bo.,I_.
from any vessel and warehoused or cleared lor home consumption, Of of
being shipped for c~porlalion on board of any ycssel, there shall be SCIlI.
With each boalload or othc[ separate lJespaleh. a boat-note specifyiog lbe
number 01 packagcs 110 senl and the marks and numbe~ or otber descriPtiOfl
Each boat-note for goods to be landed shall be signed by an officer of
the vessel. anl1 likewiliC by the officeT of Customs 01'1 board. if any sucb
o!6cer be on board. Dnd shall be delivered on arrival 10 aDy officer of
CIlstoQlli authoriud to receiye the same.
Each boat-note for goods to be shipped shall be si&ned by the proper
ollicu of CU$loms. and. if an officer or CIISloms is on board of Ihe yessel on
which IIlcb goods arc 10 be shipped. shall be delivered to such officer. Ir
1(1 such officer be OD board. eyery such boatnole shall be delivered to the
"Uler of Ihe \'esse!. OT 10 un officer ol tbe veuel appointed by bim to roeeive iI.
The officer 01 Cusloms who receives any boat-Qole of loods lan<led.
and Ihe officer of Cusloms. mlSler or orber ollicer. IS die case may be.
wbo receiyes any bOllt-nOte of goods sllipped, sball silll the same aDd oote
lb.reon sllth particulars as Ihe Chief Cusloms-oflicer may from lime to lime
The Chief Customs-authority may from time to time. by noti6catioQ
io the Gazelle, suspend ille operalion of Illis section ht any customs-port or
Pall thereof.
T1. All goods \lIaler-borne lor lbe purpll$CI of beilll lauded or shipped
_hall be landed or shipped without any unncecua'y delay.
lOOt t. bt

SttJ CN$foms.

71. E.\I:~pl in Clses of imminent danger. no f;OOds di$Chargcd illo Or

loaded in In)' boat for the purpose of being Iindell or shipped sbaU b:
transhipped into any olher boat without tilt: prrmis.sion of an o~er III

"""' "
pltl-ll ,JI

""....... nO
19. 111(: Chid Customs-authority Illay declare wilh regard 10 lIIJ
customs-pol"(. by nOliliC1tion in the G:lzctle.thal. a(I'H a dale therein spceilitd.
boat nOl duly licensed and registered shall be allowed 10 ply I1S
boat for the landingllld shipping of nlcrchandi5e wiibin the limits of SlQ
:1 ClIp


~ol In Iny port ..ilh Teprd to which slM:ll notificalion hl5 beto imJal.
~~ the Chief Officer of Cuslonn or other officer whom Ihc Chid CustO.lll5-luthoriIy
tion or appoints in this behalf may. subjecllo such rules and on payment 0( IIlrl
nrp-bolts. fees I I the Chief Customsauthority from time 10 lil11~ prCicribes by
notil1catiOfl in the Gaulle. issue licences for and register cargo-boali, SLdI
offi<:er may also, subject to rules so preuribed, cancel any licence so ,$I'd.

Po:"'fl' ~ 10. The Customs-collector nHlY. whene\'er he Ihillk5 fit. require t~t
:0"':: loods stowed in bulk, and broughl by sn Ot intended
lor exportation, Wl
..d ~ be weigbcd or measured on bo3rd ship before landlR8 or after shipmenl. NIl

: hoard
llIay Icyy duty Kcordinglo lhe r($ull of sl:ch wtighinl 01'" mC3suremenl

afkf ......




DlsdurJ:t of WlM'n an ord~r for entry inwards ot: any \'csul which h:li uri'd
e.to ~y

in any Costoms-port or a ~cial pass permitting sl,lcll vuul 10 breat but
has been ginn. lhe discharge of the cargo of such vcS)e1 Inay be proeccdcd

" ...
12. Exocpt IS otherwise pro\'ided in this Act, no goods shall be
allO'f,'ed to kue any such eskl, unless lhe,' inc enlered in Ihe iii'"
enton'... manifesr of such veuel, or in an amended or supplementary lI1uld
""""'. received undu section 55.

ProcedllfC ,3. If the owner of any goods (except such as huve been sho",n in
~oc:':: or imponmanifcsl IS not 10 be landel.l) does nOl land such loads within l~
..Mod period as is specified in Ihe bill of ladinll of sueh ,oads. or. jf no period-
:1~1!lDe $0 specified. within such number of workiR8 dayl. not ~xteedinl fifteen, ~
tbe eotry of the vessel importinl the ume. IS lhe CllIef Cusloms-&II~itI
from time to lime appoints by lIOtifieation in tbe GaUlle. or
Sea CUlfOmJ,. 275

if the cargo of any vessel. with the exception of only a small quanlity
of goods. has been di~charged previously to the expiratioll of the period so
spccilicd or appointed. as the case lI1ay be._
Ihe maSler of such vessel or. On his application. tile proper officer of
Cusloms. may Ihen carry such goods to the custom-house. there to remain
for entry.
Tile Customs-colleclor shall thereupon take charge of. and grant receipts
for. such goods:
and if notice in writing has been given by the maSler that Ihe goods
arc to remain subject to a lien for freight. primage. general average'-or olher
charges of a staled amount. the Customscollector shall hold such goods until
he receives nOlice in writing that the said charges are paid.

84. AI any time after Ihe arrival of any vessel the Customscollector Pow.... 10
rnn)'. with lhe ConStnt of the master of such vessel. cause any small package tand ,=11
or parcel of gooJs to be carried to Ihe custom-house, there to remain for
entry. in charge of the officers or Customs. during lhe remainder of the
working days allowed under this ACl for the landing of such package or
If any package or pareel so carried to the custom-house remains unclaimed Nolle. re-
pcltnl( un-
On the expiration of the number of working days so allowed for its landing, claimed
or at the time of Ihe clearance out....ards of the vessel from ....hich il .... as _,d.
landed. the master may give such nOlice as is provided in section 83, and lhe
officer in charge of the custom-house shaH thereupon hold such package or
parcel as provided in that section.

85. Notwithstanding anything contained in sections 83 and 84. the Powcr to

Customs-e"lIector ill any cusloms-port 10 which the Chief Customs-authority, im .... diate
by nOlification in the Gazelle. declares this section to be applicable, may dixbarCt.
permit lhe IlI<lSler of :lny \essel. immediately on receipt of an orJer under
seCtion 51 or a ~pcci:ll pass under secCion 59. to discharge the cargo ot such
vessel or any portion thereof into the custody of the ship's agenlS. if willing
to receive the Slime, for ihe purpose of landing lhe same forth....itb__
(a) al the cuslom-house or any specified landing-place or ....harf; or
(b) al any landing-place or ....harf belonging 10 any Pori Commissioners,
Pori Trust or other public body or company.
Any ship's agent so receiving such cargo or portion shall be bound tf?
di!charge all claims for damage or short delivery which may be established
in respect of the same by the owner thereof. and shall be entitled 10 recover
from such owner his Charges for service rendered, but not for commission or
the like, where any agent for the landing of such cargo or portion has bCCD
previously appointed by the owner and such appointment is unrevoked.
The Customs-eollector shall take charge of all gols discharged und.
clause (a) of this section, and olherwise proceed in relalion thereto as pIOi<le4
in seclions 83 Ind.88,
". Sell ClIsfoms.

A public body or company at whose landing place or whar' any gOO<b

Bre discharged unlkr claus<: (b) of Ihis secl'on shall nOI permit Ihe saine la
be remo\cd wilhout an oruer in writing from Ihe Cusloms-collcclor.

Entry'''' 16. The owner 01 any goods imported shall. on the landing tbereof
boom ron or
.. ,~,1\0Il ... from lhe importing ship, make enlry of such goods for homc consumption
.....(ho..i,,'. warehousing by delivering to the Customs-colle<:tor a bill of enuy Ihereof ia
duplicate. in sucll form and containing ~Ilch particulars. in addilion to tbe
particulan specified in ~clion 29. as may. from time to time. be prescribed
b}' the Chief Cusloms-(lfficer.

The palticulars of such enlry shall correspond wilh Ihe parliculars ginD
of Ihe same goods in the nlaAifesl of the ship.

AllfSm(,~ 17. On Ihe delivery of such bill the duty (if ::.ny) leviable on such goods
01doll.bl. shall be assessed, and llie owner of such goods may thcn proceed to clear tile
same for home consumption. or warehouse Ihcm. ~ubject to Ihe provisiool
hereinafter conlained.

Pr""""ullI 81. If any goods are nOI entered and cleared for home consumption or
1,,(.... 01 warehouscd wilhin four monlhs from Ihe date of enlry of the vessel. sucb &oods
1,:00d0 not
<lUTed or m.y. after due notice to tile owner. if his address can be ascertained, and in tk
wanhouoed Gazelte. be sold by public auclion. and Illc proceeds thereof shall be applied.
Ill.. nrSI.IO the paymenl of freight. primage and general average, if Ihe goods are

'nl.1." held by the Customs-eollector subjcclto such charges under nOlice given under
section 83. 34 or 85. ne~t 10 Ihe payment of the duties which would be leviable
on such goods if the)' were then cleared lor home consumption, and next to lhe
payment of the olher charges (if any) p~yable to the Customscollector in lClJlIlCI
of lhe same.

The surplus. if any. shall be paid to the owner of lite goods. on IIi!
application for the same: Provided that sucli application be made within Ole
year from the sale of the goods. or that sufficienl cause be shown fnr aot
making il within such period.

Pow... 10

[f any goods of which Ihe Customs.collector has taken charge UJldcr
section 83, 84 or 85 be of a perishable nature. the Customs.colle<:lor may al IIY
lime direct the sale thereof. and shall apply the proceeds in like nlanDer:

Provided that. where any goods liable to be sold under Ihis section ate
arms. ammunition or military stores. they may be sold or olhcrwin disposed of
at such place (whether within or without the Union of Burma). and ills~
manner. as the Chief Customs-authority 011Y. with the concurrence of
President of tbe Uoion, direcl :

Provided also th.t nOlhing in tbis section .hall autborize the removtl flr
home consumption of any dutiable .goods withollt payment of duties tbereo"


'9. When the owner of aDy BOOdI elltered for borne conlumptiOIl. and ~10l'
(if such goods be liable to dutY)aMWC:d under section 87. has paid the import- Itomc.eorr
duty (if an)') alstssed On such goods and Iny charzes payable under this Act in ,ulJllltian.
respect of the same, Ihe Customs-olf.cer mlY mate an order dearinl the
same. and such order shall be suff:cient authority for the remoYal of such goodt
by lite owner.



VJI~ Admi.uiOll oj Good! into" WQuhouu.

90. When any dUliable goods ha'e beta entered for warebollSin, and Aw'bIU
Issessed under seelion 87. the owner at such Joods may apply for leave to :.a.::.~.
deposit the same in any warehouse appointed or liaIsed under this AcL

91. Every such application shall be in .....ritinl signed by Ihe applicant...~ of

and stlal! be in suctl fornl a8 is from time to time prescribed by the Chicf ~pp1,~
Customsa utllority.

92. Whcn an~' such application has been made in tcI~oet or any W""'houIla&
,ood,. Ihe Owner of the goods to whicb it relates sba.ll cxecute a bond. bon<L
biJKIing himself. in II penalty of Iwice Ihc amount of duly lMeIICd uodu
'tion 87 on such l:oods.-
(<I) to observe all rulcs flmcribed by tbis Act in respcctof luch gooda:
(b) 10 ray. on demand. all duties. renl and charges claimable OD
accounl of such loads unde' thil Acl. tOietber witb inttteft on the
same from lhe date of demand al luch rate DOl uc:ccdillg Ii:x per
cent pcr Innum IS il fo' lhe time beill. hed by !be Chid
Customs-autbOrity ; IDd
(c) 10 discharle all penalties incurred (or .,iolalion of the pnnoilioa. of
Ihis Act in respect of SlI(h goods.
Every such bond shall be in the form marked A hereto anDexed. or, ..... heD F_ 01
'och form is inapplicMble or inluffidenl. in such otber form as il from lime to '-d.
time prcscribed by the Chid Customsauthority.
and shall relate to the cargo or portion of the cargo of one velscl only.
U. When the proyilions of sections 91 and 92 hne been complied wilh ............,
in respect of Iny gooda, luch goodl shall be forwarded in cbat&c of aD ofIiccr of ~=:.
Cuslomllo the warehouse iD whicb they uc to be depolilcd.
Z78 $('Q CIUIOml.

A piSS Ihall be sent wilh the CoodJ lpecifyin: the name of the importiQa
velStl aId 01 the bolder. the marks. numben Ind COnteAU of each packqc,
IDd tile Y.-lrehDuS( Of pllce in the warehouse wherein they Irc to be dtpOlitcd.

Ileipl of M. On receipt of the goods.lhc pus shall be examined by the wlrelloue-

pld:1 it tecper. al'ld sblll be returned to the Customs-colleclor.
No pickage. butt. cask or hogshcad shall be lIdmined into any warehowe
uDless it bUfilhe marks and numbers spccif;ed in, and otherwise correspolllb
willi. the pall for its admiuion.
II the goo~s be found 10 correspont! wilh (lie pass. Ihe w.lrehouse.keeper
shall certify to Ihal effect on (lie p~lI. ami lhe warehousing of such goods sball
be deemed 10 have been COillpJ,etcd.
If Ihe Ccods do nOl so correspond, Ihe fact shall be reported by tbc
wlrebouse-keeper 10( Ihe ordcrs of the Cllstoms-eolleclor. and lhe ::oods lhall
either be rctvrned to lhe cu510m-hOIlSC in c'l:lrge of an officer of ClotSlOlll5.lI'
kepi in deposil pendinl such ardell, 1$ the w... reholotsc-L-ceper t!eeml .lI!OIl
If the quantity or \"llue of any g<llJo<b has been errOJItously stated i. tht
bill of enlry, Ibe Crl'Of may be rcctifiej al iny ti:l:e before lhe ....-irehollSinCIt
the loods is completed. ind nOt sub$equently.

95. E.lcept as pJO\'ided in seclion tOO. all ;Ids shall be w;.>rehollSCll i.

the packages, bUill, (ash or hogslleads in ",hlCh they have been imported.
WorT."I!" K. Whellev~r any goods are lodged in 01 public wlirehouse or I
..I",n ~oodl licensed private warehouse, the wareho~se'kccpcr shall Jclhcr a Willran! sig"ed
...ewa.. by him as such 10 the person lodging Ihe goojs.
Form of Such warranl shall be in Ille [olin B htleto annexed. lint! shaH be
..."",t. trandcr<lble by enJOnlCment; and lhe ent!"lSec ~hall be enlilled to recei\'Ctbc
goods specified in such .... urant on Ihe 5<lOle terms ;15 tholC on wbicb Ibt
pcrscn who originally lodged the Coeds ..... ould have been cnlilled to recdY!: tbc
""'. The Chic( Custon,,-aulhorily may, by notifICation in lhe Guette, UClltpt
wt ud piled fish from the OfICration of Ihis section, and may in lib
mannCl" C31ncel such exemption.


....e ' - .
t'7. The Customs-(:ollccloc. or any officer deputed by him for a
purpose, shall have acceu to iny priute warehouse licensed under Ihi' Act.

te. The Customs-(:olJcctor, Olayal any lime by order in wriling direct

Pow"" 10
1'0_ "",,k. that any Cood' or packages lodged in IIny warehouse shall be opened. weigbed
It" Indgocl
In ... ,~I_ or olheN.isc uarnined; ant!. after &OIlJS have been 50 Cl[)Cocd or elllmined.
10 be <>pmed may CIUse lhe Illnle 10 be sealeJ or II\tHhJ in s>JCh IIll1.lIl1er liS he lhi"ks 61.

IfICI tn_
Wilen Iny g~ have been 10 seaied llllJ marLed alter examination. t/lf1
lball GOI be again opened withoul Ihe permission of the CuslOms-(:oJleetnr
Sm Customs. 279

snd. when any such &ood5 have been opened with 5uch permtllion. tbe
patkagel shall. if be thinu 61. be al~iD aealed or marted aa; before.

ft. Any owner or loods lodged in .i. wlrehouse shall, al any time within
tile hours of bushcu, ha.e acceaa to his loods ill pusence of In officer of
Cl&Slums. and an ollker of Cu\~o.ns shall, u;:;,In application for the pllfpolC
being made in wriling to the Customs-colloclor, be deputed to accompany
such owner.
When an officer of Customs is specially employed to accompany 5ueh
owner. a IU'U su,1icient to meet the expense thereby incurred shall, if lhe
Customs-cullector so require, be paid by such owner to the Customs-collcc:lor.
snd such sum shall. if the Customs-<:ollllCtor 10 direcl, be paid in advance.

110. With the unction of lhe Customs<olIcc:tor. and after such notice
li~en. and under such rules and conditions as lbe Chid Customsautbority *,,1 willi .....
(rom time to time prescribes. aDy owner of &oods may. either before or after .~-
warehou~ng the :Inle._ .....
(,,) sort. Sep;arate. JlKk and repack the loads. Ind make such Iiteritions
therein as may be nCCC:5lary for the preservation. sale. shipment
or disposal thereof hueh lnods to be repacked in the packages
in \ll'hich they were imported. or in such Glher Packaics as the
CUSIOnl$-(:ollector permits' :
{I., fill up any casks or wine, spirit or beer from any caskl of the iaOle
sccureJ in the same warehouse :
(e) mix IIny wines or spirit o( the Silme sort secured in the slme
warehouse, erasing from the casks all import brands, unless tbe
whole of the wine or spiril JO mixed be of the same brand:
(d) boulc-off wine or spirit from any cults :
(.., take such samples or goods 15 may be allowed by the Cusloms
collcCtor with or ",;thout entry for home consumption. IDd
wilh or wilhout payment of dUly. elcept $\.'Ch as rna)' eventually
become payable on I deficiene), o( tbe orilinal quantity.

Afltr any such IOOJs ha'ie been so separltcd and repacked in proper or
appro.cd packages. the Customs-collector nlay. at the request of the OWDCf of
such loads, eaule or permit any rdosed. dlmlccd or surplus coods rtmainiol
after such scpara:ioll or rcpackinl (or. It the like request. an)' coodJ
which may not be worth Ihe duly) to be destroyed, and may remit the
duty payable thereon.

101. If goods bl: looJged in a public warehouse, the owllcr shall ply
monthly. On receiving a bill or wrillen uemand for the samc from the Custom..
eOlleclOr or other officer deputed by bim in Ihal behalf. rent and warebouse-
d~s al such rate~ a~ the Chid Customs-officer nlay fix.
A table of tbe rales of reI,' and warcboJsedues 50 bed shIU be pIaeM
ill ~ conspicuous pari of sucb warebou5e.
280 Sea CuSIOms,

If any bill for rent or warehouse-dues presented unller Ihis sectioa iJ

not discharged within len days from the date of presentation. the CUSloIllI
collette! may. in the discharge of such demand (lily tran~fer or assilm-
men! o[ the goods notwithstandinc) cause \0 be sold by public illClilll,
after due notice in the Gazette. such sufficient portion of the goods
may select.
Oul of lhe proceeds of such sale, the Customs-collector shall In
satidy the demand for the discharge of which the sale was ordered IlDd
shall then pay over the surplus (if any) to the owner of the goods:
Provided that the application for soch surplus be made within ODt
year from the date of the sale of the goods Of that sufficient cause be sIlo"l
for not making it within such period.

Goods nol 10 10Z. No warehoused goods sllall be taken out of any warehouse, CllCCpl
~~oa~ on clearance for home consunlp\ion or shipment. or for removal to lDOther
UCq>1 ~I warehouse, or as otherwise provided by this Act.
I"o-i<kd by
thi. AGI.
Period lor 103. Any goods warehoused may be left in the warehOllSC in which the)'
IlIhkh 1:...0<11 are deposited. or in any warehouse to which lhe)' may in manncr llereinaflCt'
m~y rerroa:f1
"'uthnuocd provided be remo~ed, till lhe expiry of Ihru )'ears afler the date of lhe bond
undtr bond. e~ecuted in relation to such goods under seCli(ln 92. The owner of any goods
remaining in a warehouse on the expiry of sueh ()eried shall clear the samcfcl
home consumption or shipment in manner hereinafter provided:
Goods in Provided that when the licence for any private warehouse is cancelled,
prh'''te and the Customs-collector gives nOlice of such cancelmenl to the owner of llIY
on ~~n,'el_ goods deposited in such warehouu, such owner shall in manner hereindlCt'
IIlio" 01 provided, and within seven days from the date on which such notice is giua,
remove such goods to another warehouse or dear them (or home consumptiol
or shipment,

0llile Remuval 01 Goods lrol/l am: Ware/lOus" 10 1lIlOlller.

Po":.T to 104. Any owner of goods warehoused under this Act rna)', III any time

.cmO't within three )'ears from the dale of the bilnd execuled in rcspect of lUt"h
0flC war. goods under section n, and wilh tile permission of the Chief Customs-o!6cu,
~llOlhcr in and on such condillons and after giving such security lif any) as such offiat
IIIllQt 1'OTt. directs. remove goods from one warellouse to anOlher warehouse in the
same port,
When any owner desires so to remo~t any goods, he shall apply for
permission to do so in such form as the Chid Customs-ollker from tim~ 10
time precribes.

lOS. Any owner of goods warehoused ~t allY warehousing port mlY

honl lime 10 time, within the said period or three )ean, remO~'e the same b1
sea or by inland carriage, in order to be re-warehoused at any othilt
warebousing port.
When an)' owner desires 50 to rcmo,c Iny &oods (or SLK:h purpose. he ProcedllJCo
'Mil apply \0 the Chid CWiloms-officer, ltating the particulars of the SoodllO
be rCRlo~d. and the ftlmc of the pon to which iI is intended tbat lhcy shall
be moved. together .....ith such other pankularl. and in such manner Ind
form. as the Chid CIlS10ms-ofticcr from time 10 time prescribes.

lOCi. When j)elmiliSiOll is &ranted for the removal of Iny loods from one 1;rasmiS-
....rehousing pori to another under IIlion lOS. an account containinl the ~ 01
panicubll thereof shall be tr.lIllllittcd by the proper officer of the port ~0DlII to
of removal to the proper officer of the pon of deslilalioD: ;:::e:
and the person requiring the removal sball before such removal enler BolIdfor
into a bond. with one sulficient lurety. in Ilum equal .tleaSl 10 the dUly d.,srrlnl
. u ~
chareeable on such goods. for tbe due amval and fe-warehousing thereof _rchou.llnt.
at the port of (Iestination within such IJme as the Chief Custonls-offieer direcu.
Such bond may be taken by tbe proper officer either at Ihe port of
renlOval or at the port of destination as btst suits the conveniente of tbe

If such bond is taken allhe pori of deslination. a cnlificale thercof,

Igncd by Ihe proper off.eH of lIeh pon. IlaU. at the time of the removal
of such good~. be produced to lhe pro;ICr Olf.cH at the pori of removal: and
sllCh bond ~hall not be discharged unless such goods arc produced to the proper
officer. and duty re-warehoused al the port of dCStinluiou wilhin the time
~1I0",l'd for such removal. Of arc otherwise aocounled for 10 the ulisfaction
of such officer; nor unlil the full duty due upon any deficiellCY of such goods.
not so ;K'COunl~ [or. ba~ been paid.

107. 1 he Chief Cusloms-offic:r may permit any pcr50ll desirous (l{ RaDo.er
renlOvlng .... uehousc:d goods 10 entu .mlo I genera I bo- . b IUC b 'urenes.
uu. Wit . .., ala"
into a
in such amount. and undu II.lCh eondil:ons. as the Chief ClUioms-officer C-.l~
approve. for Ih~ remo\:lJ. from lime 10 time. of any goods from one
wlrehous.: 10 another. either in Ihe SiDle or in diller.:nt porI. and for
the due ll.rival and re-.",uehousing of such goods :11 the pon of deaination
within such time as such officer directs.

101. Upon the arrival of warehoused loads at the port of destinatiOn, "
the)' shall hc enlered and warehoused in like manncr as goods lie entered
and werehoused on the !irst importation thereof, and under the laws and be ."bjt
.... "....
"'" M


rules. in so far as s~ch Jaws and rules arc applicable, which reglliate tbe entr), 10~1IlC b
and warehousing of weh lastmentioned goods.
" ,ooci.
109. Every bond ex(cuted under section 92 in respect of an)' goodJ _1;00 92
Ihill. unlu.s Ihe Chid Officer of Cu~toms in an)' else dums :I fresh bond 10 "",l;n...
to be nCC(SSlry. continu( in force. nOlwithstanding the subscquenllemoval of IJllOf'"" ,,01-
loch goods 10 another wuehouse 01 warehousing port. "'lllotMl4iIl'
282 S~a Customs.

Cll'fl,"nc~ lor 110m, COl/sump/ion or Shipment,

CkmnQl 01

MOOlb I...
~""", c<lIl'
no. Any owner of goods warehoused may, at any lime within tbree
years from the dale of the bond e}l~cul~d un::!:r 5CCIioo 92 in respe>:l of
such :;oods. clear such goods for home cOllsumption by paying (Q) the dUly
assessed on such Soo'15 under sectiOn 87. or, where Ihe duty on such goods
is al!ucd under the provisions hereinafter contained. such altered duty: and
(b) all rent. penalties. inlerest and olher charges payable to the CUSlolll5-
collector in respect of such goods.

Clem~ce 01 111. Any owner of goods warehoused rna)'. at any time within !ttree years
wm lor from the dale of the bond ue<:uled under section 92 in respect of such goods
.blplDcnl to
lorcign port. clear such goods for shipment to a foreign port on payment of all rent,
penalties. interest a~1 other charges payable a$ afore~aid an:! witoout payment
of imporHluty on the Slme:

Provided tiM the Pre$idcnt of th: Union m~y prohibit the shipment foe
c\poltation 10 any ~pccjlied foreign port of warehoused goods in respect 01
whjc!) payment of drawl)a:k or (ransh(pm~nt ha~ b~cn pr.:Jhibiled under

seclion 49 or 134 respecli\"cly.
Ctea.an<:c 01 liZ. PrO"isions and Slores warehoused at th~ lim,: of impJrtalion may.
ahiPIIIUla1 l\"ithi~ Ih~
said period of three y~afS. be shipp~d wi~hout payment 01 duty for
p'O"(i,ioIU. use on board of any \e;sel proc~eding to :1 (",reign perL
ok. .,.,
ttedinC 10

,~" 113. Application to clear goo~s fmlll any warehouse for home consump'
I". "ellrlrnc" tion orfor shipmrnl shall be madc in ~uch form as the Chid Cuslom!-offiCcJ
from time to lime pr~cribcs .

Applkll;on Su~h appiicatillll ~hall ,mlinarily be made to the Cuslums-eollcctor at

Wh"R1<> bo;
lI~dc. least twenty.fuur houn bdore it i~ intended so to clcar such goo:!s.

ment 01

114. If any good~ upon which dutie~ arc leviable ad wJlomn or on ,
tariff "ahlation rraivc dam~ge through unavoidai:Jle accident ,ftu
gooda ",h.n they have been cntrr~d for II/arello~sing and assess~d under section 87. and
before Ihey are cleared for ho;ne ~onsumption. they shall. if the owner
so dcs;les. be re,uS(ssed for duty aceorJing 10 lhe:r actual value. and a new
bon,] for Ihe same may. al the option of Ihe Oil/ncr, be executed for the
unc~flired term of warehousing.

~m\.. 115. If. alter an; goods cntHed fOT warehousing have been a$SCSSCd
::'"11:' 01 undtr $Cction 81. any alteration ;; mad~ in till duty le"iable upon siJcb
. duly~lll";fl"_ goods or in 11K tari~-va\uatioll (if any) allplicJble therelO. such goodS sbJU
vlllllltiOn. be reassessed in ~ceordal1ee with such alteration.
SeQ Customs. 283
116. If it appear at tbe time of clearing any wine, spirit. b(er or salt AlloWl'na:
from any I'.arebouse for han e consumItion that thele exists a deficiency not i.fcuce'
wi"", lPirlt,
otherwise ac<:ouoted. for to lhe satidaction of Ihe Cu.tonu-eollector. an boa' or NIL
allowance on account of uliage and wastage shall be made in adjustin& the
duties thereon. as follows (namely):-
(u) upon wine. spirit and beer in nsk to an exlent not exceeding the
rates specified below. or such other rates as may. from time 10
time, be prescribed in this behalf by the Chief Cusloms
autbo(jtyand notified in the Gazette:

t'OI" any I',re nol CIIcced;n~ (, mOllth., %1 rer ,clll.

nC<ltng 6 month nII not ct<etdin~ 1Z " 5 "
,2 II " 71 "
" l~ " % )'CI.., 10
" 2 JUri J J2
(b) in the case of salt warehoused in a publil: warehouse, only the
amount actually cleared shan be I:hargcd with customsduties:
(c) in the case of salt warehollsed in a private warehouse. wastage
shall be allowed at such rate as may be: pre.;c,ibed from lime to
lime by Ihe Chief Customs,authority and notified in the Gazette.

117. When any wine, spirit, beer or Jalt lodged in a warehou~ is ..... rther
fopnd to be deficient at the time of the delivery therefrom. and such deficiency .11"""'nc.,
is proved to be due so:c1y to ullage or wnlage. the Chief Cusloms-officer
may Ilirecl. in rcstect of any stch arlicle, that allowance be: made in any
~pcdal CaSt for a 'ate of ullage or wastage exceeding tlult contemplated in
ICCtion 116.

01 tile FUf/eilufe IlIlJ Discharge 0/ the ~ond.

118. II any wnrl:housed goods arc removed from tbe warehouse in lIgoodul'c
COntravention. a f section
. I02 ; or improperly
if any such goods have not been [emoved froo, the warehou~ at the
e~piralion of the time during which such goods are permitted by section 103
allowed til
to remain in sUl:h walehouse : or ;::;~~
if any goods in res~ecl of which a bond has been executed under a:tioo /il:eel, 01'
92 Ind which hi\ve not been cleared (or home consuDlption OJ shipment. or ~"l":.!~0I'
remo~d under this AI:I, are los. or destroyed otherwise than IS provided in takoa I I
Itl:tiop 100 or as me.ntioned in Stl:lion 122. or arc not aIXounted for to the 'lII r a.
sat.iduclion of tbe ClIStomKollector : or
if any such goods have been taken under section 100 II umplel withollt
payment of dUly:
the CuSioms-oolkctor may lbereupon demand. and the owner of I~ch ~
loads shall forthwith .pay, tbe full amount of duty chargeable on aocounl of :It::::
5\lCb goods. together Wllh all reDI. penahies. interest and other charles payab:,e . .
to tbe Cu&!OIlUi.eollcetor o. ac:count of the AIDe.
284 Sea Customs.

I1ll. U any owner fails to pay any sum so demanded. the CuSIOlIll.
on failu:to collector may forthwith either proceed upon lhe bond executed under sectiOn
d, 92. or cause SuCh portion as he thinks fit of the goods (if any) in the wareboulC
on account or which the amount is due 10 be detained Wilh a view 10 tbe
recover)' of the demand;
alld i[ the demand be not discharged within ten days from Ihe date of
such detention (due notice thereof being given \0 the owner). Ihe goods 10
detained may be sold by public auction duly advertised in lhe Gazette.
The IlCt proceeds of any sale so made of goods so delained shall be written
of[ upon the bond in discharge thereof to the amount received. and if any
surplus be obtained from such sale. beyond lhe amount of lhe demalld, such
surplus shall be paid to the owner of the goods: Provided that applicatioo rOt
the same be made wilhin one year from Ihe sale, or lhat sufficient cause be
shown (or nOl making the applicalion within such period.
No transfer or assignment of the goods shall prevent the Customs-
colleCtOr from proceeding against such goods in lhe manner above provided
for any amount due thereon.

NolllI~ 110. When any warehoused goods arc luken out of any warehouse. the
,no.,l ~I
Customs,olrector shall cau~e lhe facl 10 be noted on the back o[ the bond.
Every nOle SO m:lde shall ~pecify the quamity and description 0(
such goods. lhe purposes for which lhey ha\'e b<:en removed, the dale or
removal. the name of Ihe person removing lhem. lhe number and dale of
the shipping bill under which lhey Illlve been lakcn away if removed for
eXl"Ortation by lea or of the bill of tmry if rflllo"td for home consunlplien.
and the amount of dUly paid (if aoy).

Ill. A register shall be kept of all bonds entercd inlO for custOrns-dulies
on warelmused goods. and enlry ~hall be made in such register of all partieulm
required by s~clion I~O 10 be spfcilied.
c>"".\laij'~l When such regislCT shows lhalthe whole nf the goods covered by uy
and rc!urn
01 bond
bond ha\'e been cleartd for home consumption or shipmen!. or olherwise duly
accounted [or, and when all amoullts due on :.lCCOunl of such goods have beeD
paid. the Cusloms-eollcc\or shall cancel such bond as discharged in full, and
sball on demand deli\er it. so cancelled. to the person who has e~ecutcd or
who is entitled 10 receive it.

M iscel/tllle..Jus.

~l::'~- HZ. If any goods in r~pect of which a bond has been executed under
on ware- section 92 and which have not been cleared for home consumption ar6
::r;dC~' lost or destroyed by unavoidable accident or delay. lhe Chief Customs-officcf
lro)ed. may in his discretion remit the dUlies due tllcrcon :
Provided thaI. if any such goods be so lost Of destroyed in a priVl!C
warebouse. nOliee thereof be given to the CustOllls-eolleclor Within fortyei&bt
bours afler tbe discovery of such loss or destruelion.
Sea CU!/onll. 285
t2J. The warehousckctpcr in rcspc<:1 of goods lodged in a public !(upon>i.
warehouse. and the licensee in respect of goods lodgf."d in a private warehouse. ~~l::h~"f'
shall be responsible for tbe:~ due reception therein and delivery therefrom. keeper.
and for their safe eusllxly while deposited tberein. accordinlllo the quantity.
weight or gauge reported by lhe Custom-house officer who bas asscsscd such
goods. allowance being made. if necessary. for ullage and waslage as provided
in sections 116 and 111:
Provided thai no owner of goods shall be entitled to claim from the C<lInI""'u.-
lim lor 1011
Customscollector. or from any keeper of a public warehouse. compensation for or ;DjU",.
any loss or damage occurring to such goods while they are being passed into or
/lui of such warehouse. or while they remain therein. unless it be proved that
,uch loss or damage was occasioned by the wilful act or neglect of Ihe
warehouse.keeper or of an officer of Customs.

Public ware-
114. Every public warehollse shall be under the lock and key of a hao,.e to be
~'arebouse-keeper appointed by the Chief Officer of Customs. locked.

US. The Chief Customsofficer may from time to time determine in what p"",.."to
decide wh{,e
division of any public warehouse. and in what manner. and on whal terms. any Soocll may
goods may be deposited. and what sort of goods may be deposited in an~ such be dcpoliled
in public
warehouse. wirchoulf.
udon wb~1

E.~nlel 01
U'. The expenses of carriage. packing and stowage of goods on their OUTlale.
reception into or relno"al from a public warehouse shall. if paid by the p"kinl,
Customs~ollector or by the warehou$Ckeeper, be chargeable on the good5 rio. tot.
"nd be defrayed by. and recoverable from. the owner. in the manner provided -~.
in sa:tion 119.




128. In the POltS of Rangoon. Moulmein. Akyab. and iuch other pom Polo'erlo
as the Chief Customsauthority m'y froRl time to time. by notification in lbe .hipmen!
Gazelle. direCI in this behalf. the CuStoms~ollector may. on application by .,!bOlt
the ownel of any goods imponed into such pon. and specially and distincl1y plyme,~
manifested at the lime of imponation as for transhipment 10 lOme other odYl:J.
customs or foreign poll. granl leave to tranship the same witbout payment
01 the duty (if any) leviable at the port of uanshipment. and without Iny
security or bond for tbe due arrival and enlry of the ,oods al the port of
.Sea Cusloms.
'" In anycustomsport olher than 3 port in whit:! the preceding clause may
for I;IC time lJ~ing be in force. \!IC Customscollt:Ctor may. on application by
the owner of <loy gouds so i;upofled :lnd manifested, grant leave for tranShip_
ment .....ithout payment of the dUly (if any) leviabk at such port : Provided
that. where the goods so transhipped arc dutiable, and arc to be removed to
some olher customs-pori. the applicant shall enter into a bond. wilh sucb
security as may be required 01 him. in a sum equal al kast to the duty
chargeable on such goods. for the due arrival and enlry thereof at the pon of
destination within such time as such Cusloms~ol1eetor direClS.

pmnlend. 11:9. An officer of Customs shall. in every case. be deputed free of

nCe 011':111. charge \0 superintend the removal of transhipp~d goods from venel to vewL

Suhlidlary 130. Th~ powers conferred on the Customs-colleclor by section 128 shall
",1,-, ;>11" be elcrcised, and the transhipment shall be performed. Subject to such rules
~,. as may from lime to time be made by the Chief Cu.~torns-authority.
No rules made under this section shall come into 10lce until after the upiry
of ~UC:l reasonable lime from Ihe date of the public.dion of the sa~IC as tbe
Chief CustOms-authority IllUY in each case appoint in this behalf.

Entry and Ill. All goods lJanshipped under the second clause of section 128 for
waMhoullnj( removal 10 a customsport shall. on their arrival at such port. be entered ia
on uri.a!
of ~oodl like manner us goods arc enlered on the first importation thereof, and UDder
tf:ln,hiPl'ld the laws and rules. in so far as such laws and rules can be made applicabk,
ondor 1.
lion 118, which regulate the ellHy of such last-mentioned goods.
cla.ot 2.

r .....'hip 132. If twO or more vessels belonging wholly or in parttn the same
pro' owner b
lIItnt 01
e at any customs-port :It 1 e same lime. any provisions and stores .10
.toresl,o", use or ordinarily ship~ for USc on board lIlay. at the discretion of the
another.' ustoms-co II eClor. be trans .Ipped f ronl One such vessel to any olher sue
IallleOWnfr vessel withOut payment of import-duty.
wlUlGul fIIy
1Il,n! rl

IJJ. A lranshipmtnl.f~e on any goods Of clQU of goods transhipped
under this Act mny be levied at such rates. on cactI bait or pachge, or

according to weight. mtUufement, quantity or number, and under such rules.
as the Chief Cusloms-authority tIIay from time to time, by notilication in the
Gazette. prescribe for each port.

prolIibil 134. The Presid:nt of the Union may from time to time. by noti!\catioa
Iralllt.ip- in the Gazelle. prohibit, at any specified port or at all pons, th~ transhipmCll!
"'till. of any specified class of goods. gentarally or when destined for any spo;i6cd
ports, or prescribe any special mode of transhipping any s[)C<:ified claSS. of
Stll CIlStO/1lJ. 287
135. EAccpl II provilltd in this Acl. no lcods shall be tran5hipped No loodIlo
al all)' pori or place in the Unioa of BUrmB. be lnlllbip-
rftI u<ept
at prgrioklL


136. Except flith the written perminion 01 the CUSlomKollcctor. no No 1(o0oi, 10

goods. other tllan paucllie' ballale. or ~lIast uraently required for a belhlppcd,
nssel"s safety. shall be shipped or water-borne 10 be shipp! in any vessel :-;,.~
in a customs-port unlil in order has b11 obtained under section 61 for enlry wankal
outwards of such veucl ft_L
When such order has been oblained. the export-e:argo ofsuch vessel
mal' be shipped. subject to the provisions neu hereinafter conlained.

1J7. No goods. excepl pauenllers' baggasc. shall be shipped or ",aler- CIeataDce

borllC 10 be shipped lor uportation untiL ::~"p-
Ill) Ibe owner bas delivered 10 tbe Customs-<:oUcctor. or other proper
officer. a shipping bill of stICh &oods in dupliclle. in stICh form
and containing such paniculars in Iddition to those specified ill
section 29 as may IrOlL1 lime to time be prescribelJ by tile
Chid Cllstoms-otrlCcr ;
(b) such owner hali paid the dulies (if any) pa)'lble on stlCb
aoods ; and
(co) such bill hn heeD passed by the ClISlomKOllcctot:
Provided that lhe Chief Customs-officer mal'. in Ihe case of any cultoms-
port or .... harf. by nOliflCation in the Gazette. and subjcct to such restrictions
and coooitions. if lIny. as he thinks lit, exempt gooch 01 any specified goods
or class 01 goods or an)' specified person or class 01 persollf from all or any of
lbe provisiou of tbis section.
138. Before an} warehoU$Cd zoods or loads subject to Clcisc-dutics. or .... ~
&COds enlitled to drawback of customs-duties onCJIportation, or &oOOs exportable ::::":"-
only under particular rules or restrictions, are permitted to be exported. the beI._
owner shall. if required $0 to do. give security by bond in such sum. not portaUan..
e~ceeding twice the duty leviable on luch goodl. as the CUitoml-Colleetor
directs. wilh one sufficieot sllrely. tbal sucb &00111 shall be duly sbipped.
npotted and landed al IlK place for which tbey are entered outwlrds, or shall
be OIbcr"wi.sc accounted for to tbe satisflC1iOll of s\llCb ollicu.

139. When goods arc cleared lor shipment on a shipping b!lI prClC~tcd ~=
aftu port<lcarance has been granted. the CUSloms<ollcctor may. If he tblnb IlOOdIcle:areol

Cbarge 1101 excecdinl- '

(4) in the case of goods liable to duties 00 hed tarilJ-valuatiou. ooe cnelc4.
lit. le~y. in addilion to any duty to .... bich such goods are ordinarily lilble. B rtblpDaIl

per cent. 00 the laritr-l'lIllue ;

288 Sea Customs.

(b) in thecasc of all other goods, one per cent. On the mllrket-value,

Nothing in this section shall apply to any shipment of treasure or opium.

Nolkto1 140. If any goods mentioned in a ~hipping bill or manifeSI be not shipped,
"",,~hlp. or be shipped and arterwards re-landed. the o..... ner shal\. before the e~piratioD
,nenlOf( reo- of five clear \\'orking days after the vessel on which such goods were intended
IIOOlni. Illd
Jet"", 01 to be shipped. or from which they were re-Ianded, has left the pori, give
dUly 11Itf~
information of such short-shipment or re-lallding to the Customs-collector,
Upon an applicatioll being made to the Customs-collector. any duty levied
upon goods not shipped. or upon gOOds sllipped and afterwards re-landed,
shall be refunded to the person on whose behalf such duty was paid: Provided
that no such refund shall be allowed unless information has been given III
above required_

Goochre- 141. II, after lIaving cleared from any customs-port. any vessel. without
bndedOT ha\'ing discharged her cargo. returns to such port. or puts into any other
\~o':~~c~1 customs-port. any owner of goods in such vessel. if he desircs to land or
reln'u;n\( 10 tranship the same or any portion thereol for re-export. may, with the consent
:::'i~/'l- of lhe master. apply to the Cusloms-collector in that behalf.
InOllttrro<t. The Customs-collector. if he grants the application. shall thereupon send
an officer of Customs to watch the vessel. and to tuke charge of such goods
during such relanding or transhipmenl.
Such goods shall not be allowed to be transhipped or re-exported free
01 duty by reason of the prcvious stltkment of duty at the time of firll
export. unless they arc lodged and remain. until the timc of rc-export. under
the custody of an off.cn of Customs. in D place appoinled by the Customs'
collector, or Dre transhipped under such custody.
All e~penscs attending such custody shall be borne by the owner.

VOSltI reo 142. In either of lhe cases memioned in section 141. the mastcr of the
In'nint. to vessel may enler such vessel inwards. and any owner of goods therein may.
Cflttr and with the consent of the master. land the saule IIllder the rules herein conta.illed
land 'oodl for tile importalion of goods_
un<ltr im_
In every such case, any export-duty levied shall be refunded to. aDd
IIny amount paid in drawback shall be recovered from. such owncr.

~ ...
Landin, nI
CI"I0 duliuil
143. The Customs-collector may. on application by the master of Iny
vessel which is obliged before completing her \'oyage to pill into any custOlllS"
pon for repllirs. permit him to land the cargo. or any portion thereof. aad
to place it in tile custody of an officer of Customs during such repairs. and to
re-ship and export the same free 01 duty.
All expenscs attending such custody shall be borne by the maSler.
S,a ClUIOIII1. ".


1::,r1'O"(1/;on oj Spiri, IIndn &nd lor Ext:i~dllt,.

144. The Chief CuJtoms-OIutborit)' mOl)' from time to time make rules Rak.,or
pl'esibinS Ihe cOndition on which spirit mOlouh.C1ured in the Union of 'eo:": , '
"1"'11 .....
Bunna may be removed from an)' licensed distiller), for exportation without dlfhllC"ll'
POIymcnt of utise-duty. ~ec:::,,:.:;~
The penon so removins any such spitit shill execute I bond wilh one ,..... porta.
or more surctin. in the form marked C bereto Innued, or (when such form Uoa.
is inapplicable or insufficient) in suchlother form as the said authority from
I1me to time prescribes. conditiOned that luch duty lhall be paid on all such
spi,it IS is_
(u) not expolled within four monlhs from the date of the bond. or
(b) exported to a customsport. unless either the payment of excise'
duty as provided by this Chapter in respect thereof at the port
of deslination or the delivery of the spirit into a warehouse
appointed in this behalf by the Chid Customs-Iulhority hlvins
authority at that port il within Sil months from tbe date of the
bonll pro\ed to the satisfaction of the proper ol5cer.
The Chief Offil;er ~of Custonu of the pon of exportation mOlY. on
IlIfitient cause shown, e:teod for I further term not exceedina four months
tilt period allowed for the exportltion of Iny such spirit, or fO the produe:tioll
of slICh proof that duty has bun SO ~id or the spirit SO delivered.

145. Spirit intended for uponltion under bond for the excise-duty u"",ltobc
lull. e.'\cepi when provision il made by an)' enlCtment for tbe time beins in
lorce lor its beins intermediately deposited ia a licensed warehouse. be taken
flOlll the: diuiller)' direct 10 the: customhouse. under pa~ to be &tloted for
L>I< ut


I>c>IIIe .lICIu
tbt purpose b)' tbe officers of ocise.

146. Spirit brought to lhe CUSlomhouse for exportanon u""Cl

. _> bond f r c~""", oad
0 fI'O'ia,ct
tile utise.duty may. pre,ious 10 shipment. be aluacd and proved b.y an ~lficer lIP";!.
of CUStoms. and the quantity of spirit for which credit is to be &lven In the
lCltkmenl of any bond may be determined in the same manner.

147. Exciseduty shall be recoverable previous to shipment upon the ,t<O\ed
Ucess (if any) of the: quantity of spirit passed from a distillery over the ~M'
quantity ascertained by gauge and proof 31 the custom.bouse, less an allowance ~""I <y
I" .ridl
lor ullale and wastage II such rates II ITe from time to time prei(;ribed by tho gnd<;\' toaa4.
Cbief Cunom.-a uthority and ootified in the Guette.

Sea CustonJs.
DIlly'"' 148. Notwithstanding ,anything in the Burma Taril'f Act,l spirit
.pitll u- cxpolted under bond for CXClse-dUty from any customs-port to any other
porlt<l ~nd<r CUSlo:::sporl shall be charge d at t he pon 0 f 'lnlporla "Ion II "h
boDd ,.om l ' dIlly at
~ne8UI .."a tbe olllinary rate to which the spirit 01 the like kind and strength is liable at
:'o~~';,.. such pori;
Pro~ided that the Chief Customs-authority may authorize the impon of
such spirit without the payment of that duty at the port of importation whn
tbe spirit is to be ddivered into a ....arehouse appointed by the Chier CustOIll5-
authority in this behalf. and the excise-duly thereon is 10 be paid on tbe
removal of the spirit from a warehouse so appointed.

R....ont lor 149. Spirit brought to the custom-house or 10 a warehouse licensed

1"0.1 co"- under any enactment for the time being in force for exportation under bond
""n'!>lion or
Iriril in for the exci$e-duty may. on payment of such duty. be removed for local
it:n<l<d lor consumption under passes to be granted for that purpose by the officers 01
tlpO:IThti nn
Credit for every such payment shall be given in discharge of the bolld
to which it relates.
Drawback 01 Exciu-dll/"j on Export 01 Spirit.

Il<:owb"k III ISO. A drawback of excise-duty paid on spirit manufactured in tbe

u<i... d"l) Union of Burma and exported to an)' foreign pori under th provisions 01
"'I""l.d. section 138 shall be allowed by the Customs<on~ctor at the port of
Provided that the exportation be made within one year from the date of
payment of such excisc-duty. and that the spirit. when brought to the custom-
hoUse. be ateompanied by a JXlSS in which such payment is certified.
Such dra.vback shall be regulated by the strength and quantity of sucb
spirit as ascenained b)' gauge arw.! proor by an officer of CustOms.
This section applies. so far as it can be made applicable, also to
fermented liquor made in the Union of Burma from malt and so exported.

Diff ~ti~l 151. Notwitbstanding anything in the Burma Tariff Aet.l if spiril
dnlylo b<
h\itd in manufactured in the Union of Burma upon \.hich exeise-dut) has been paid is
cerlai.. <:l.... exponed from one customs-port to another. and the rate of local excise.duty
at the port or importation is higher than that already paid upon such spirit, I
differential duty shall be charged thereon, at such rate as the President of tile
Unioo may, by notification in the Gazette, from time to time prescribe:
Provided that Ihe Chief Customs-authority may authorize the import of
sucb spirit without the payment of the differenlial duly at the pori of impotll-
lion ll,hCII the spirit is to be delivered into a .....arehouse: appointed . by till
Chief Custollls-authority in this behalf. and the differential duty is to be
paid on the removal of the spirit from 11 ..... arehousc so appoint~.
I N",v the Tariff Ild, No. LXXn of 19SJ.
151. Rumlhrub. eordiaJ and otber such liquor prepared ill a IiceJlled R~"... hrU,
dillillcry under lb~ Il:pcrvisicll of tbe sun"e)'Ot or o~ ill clwle of the ott., 110_
distillery Ihall be c~ witb ncisc-duly under Ihil Act &CCOrdiq to :a:d~.
the quantity of spirit used ill its prcpU1tioa II Iscerailled by Iuc:b
surveyor or officer.
The provisions of Ibis Act respectina spirit, except sllth II rellte 10 Pr<I\I.Jon.
puge and proof. shall apply to llIth liquor, .......d;n.
ISJ. No du.wblct shall be aUowaI for any lPiril on which dUlY bas been e-lit.,..
paid. !lOr shall Ibe duty due on 111 spirit Dder boad be Icmintd. upleu the ~*::;.;":'
spirit is shipped from the custom-bouse. nd iD vessel wbereoll lJl olliea' of ... 01 thtJ
Customs lIu been appointed to superintend tb receipt of uport-earlo. OIl .pi.il

154. No spirit shipped for uportlliOll IIu.Il be -landed witbout I R.-Iand

special )non from an olficer of &eise.. ia Idditiol to u1 permluioll of aD =:U:::.
aliccr of C\l5tOml ..'hicb llU.y be required by tile law for tbe time brinK in
155. Wilen. by any law for tbe time being in force. a special duty is Pow.. to
impcl5cd on denalured spirit. the President of lbe Union mlY make rules for ~~':~.
utertainill and determininl what spiril imported inlo Ibe Untan of Burma i~l"ltl .
wll be der:med to be denauued spirit for lbe: pvrposes of liucb law. aDd for :,~ril
Clusin& sucb spirit 10 be denaluled. if .eceswy. by ofIieen of ao.enuDul It _<'<I
1M e:tpense of Ihe petSOO importiol lhe AJDe, before (be custonlli-dutiCJ : : : :__
l(Viable thercon are lc~icd. ''''''rtlon.
In the absence of any sueh rules. or if any dispute IriliCs as to their Do(IIIOO
applicability, tbe Cbief Customs-officer shall decide what spirit is subject only ;;t~:'o:Olhl
to the said Spel;ial duty. and such deci$ion shall be inal. ::='111


156. E:tccptll hereinafter pro~ided. DOthing in Chapters vn. IX. X and ,?,.pltra

sections 136. 139 lDd 141 to 143. illClusi~e. ollhis Act shall apply to coutin,' ~~.::~x..
ytsseb or 19 ........tl imported Of uported jn sQ(h vC&Jd< ):Ill ","~.

,,-... 10
157. The Pruidenl 01 the Union may, from time 10 time. mate "ICl
QOIlS4tent ..itb tile prOridODS o( this Cbap(eT-
(.) e~teoding &Sl)' provision of the Chapters &Sld wctions mentioned ill
5CCtioa 156. with or without modification. to lIlyeoasting'nssels
or to an)' soo<b imported or uponed. in such \'es5CIs;
(Ill exempting any such vessels or goods hom any of the otlxt
provisions of tbis Act ucqll those rontailled in this Chapter:
(c) prescriblng the conditiolls on "'hith goods. or any specified ctau
of goods. rna)' be (I) carried. in a couting,vusel. whelbcl
5hipped al a foreil-" poet. or at a customs' port. or at a place
declared under section 12 10 be a pon: (2) shipped in a coasting'
yend before all dutiabk goods and goods brought in sllth
vessel from a forcign port ha,'oC been unladen;
(d) prOhibiting lhe COnycyance of any specified clus of goodl
generally. or 10 or belween specified ports. in a coasling,vessel.

Co.ull,,~. 158. Before any coastingvessel departs hom Ihe port of lading. or. wilen
~ ..t."IO
deli_m.or. there are more ports 01 lading lhan om~. liM: first porI of lading. the master
Ictl.,od shall fill in. sign ~nd deliver 10 the Customs"'l;ol1celor a manifest io
,aI. "",I. dupliClle.cont~ining a true specificalion of all goods 10 be carried in such veuel.
lo.i.... Ic:I' in ,11th form. and accompanied by such shipping bills or other documeots.
~f'CIr101 as may from lime to time be prescribed by the Chid CUJ{oms-"ulbority.

If lhe Customs-eolleetor sees 110 objection to the departure of Ihe vessel.

he 11Ia1i relain lite duplicate and relUU the origin"l manifest. dated and sipled
by h;lI;I. together with its aa:ornjU,nimenlS : and such mallifesl shall be the;
port<kaUIlCi' of the VC'uel. un\C$S. under the tenerll orders of tbe Chief
Customs authority. I Kpat'lte porHkarance be prescribed.
DtIj'etJ .. 159. Within hr.-enty-four bourl after the arrival of any coaslinS-vesscl It
lilY cuSlOIlWport.....hetbu illtermediale or 611,,1. and belon any aoocb are
*"".... Ibcre discharr-cd. the manifcr.t. together wilh the: other do!;U1llCIlI, rderred to
in 5CClioll t58. lhall be lkliyered to lhe C~sloms"'l;ollC(:tor."ho sh,,11 nolle 011
the mloifest the: datc of deli\ery.
If the ve;sel has touched al any forei~. porI bet"'cen such pon of arri.a\
and her last prKeding customs-port of dep~rtllre. Ibe m"Ster ,hall apPend to
the maoife,t "deelarllion to that effect. "nd 1ha.1I "Iso indicate on tbe
manifest the ponions (if an)') of the carr-o Iherein described .... hich have bll
ditch&r&ed. and subjoin thereto a trllC specification of all goods shipped at
luch port.
If the cllstoms-port of arrival be all inlermedi"te port. anu a portiOo
only of the cargo is to be dischargcd thereat. the muter shall likeo.r.iu SO
deliver all extracl frOm the nlanifest ,ironed by him. relating to sllCh portioo.
and tbe Customs-eolleetor shall. after verifying slIch extract. return to him the
origlnal manifesl"nd all documents accomp~n)'ing it except tho-.e (datinl to
SIICIt pouion.
St/2 CUJtOltls. 293
If in any cue the carlo ICtuaJly on board any coasting-vessel on bel
arrival at any CUStOIlll-port dClCl 001. owinl to IhoIt-sbipmelll. re-Iandin, or
olber cause. correspond with tlk specificatioa thereof in the manifest returned
10 the maSler under the ~Dd clause ol section 158. sllth mISter shall, before
deliyery of .ucb ml..l1ifest under thi. sectioa. IlOte lhereon tne particulu. of
the dift"ereDCe.

The Custom."COllector. when utisfied _itb the manifcsa LlId olber

dlxumenu. shall grant ao Older to bInt bult.

16(1. Before any coasting-vessel depllts from &Oy customs-port at which Ocputll.c
she hu touched during her yoyage. lhe muter sball rc-deliver tlw: orilina! mc4iate p.>rt.
manifest 10 tnc Customs-.co11ector. after indiCltinl tbc:reon Ihe portiOn.
(if any) 01 the cargo therein described .....hich have been discbarged, and
subjoining the:eto a true specilieation of a11S00ds shipped at such porI. He
shall also deliver a duplicate. signed by him. 01 the specilication so subjoined.
If the Customs-collcctor sees no objection to Ibe departure of the vellel.
he sha11 proceed as prescribed in tbc second clauIC o( section 158.

Hit The Customs-c.ollector may. for sufficicnl reason, refuse port I'o-<cr 10
clearance 10 IIny waslins-vessel declared to be bound to. or about to touch ,q"'" boo,d
before po:1-
at, any customs-port, unless the owncr or master lives a bond, with sucb ,'oar,"."
leCurilyas the CuSloms"COllector dums Iiul!icierll, for the prodllClioo 1.0 Ibe ~r.pleli.

Cll$loms-colleclor 01 a ccrtificate (rom the proper officer of the port to whicb

such veDCI is said to be bound of her arrival al such port within a rUSOI1ablc
time to be pru;:ribcd in each cuc by the Customs<ollector.

lite discharrc o( carlO from :IllY couting-\'cur:L .....

161. When permISSion bas been grant.cd by the Custorxu-.collector for Dio<hlrte 0

(D) ilthe vessel bas not touched al Iny intcmcdiate fotden pOrt ill
the course of her voyage. and has DOt 011 board any dntiable
roods, Ihe carlO may be fortbwith landed and removed by tbe
owner ""itbout entry thereof at the custom-bouse aDd <:IearlDU
for home consumption. but lubject 10 such general cbeck and
control as tbe Cbief ClUtoms-ol!icer may from time to time by
rules prescribe:

(b) i( the velscl has so touched at any such port or bas 011 board ally
suth goods. such velsel shall be subject 10 all tltc provisionl of
Cltapter VII 01 tbis Act relatins to vessels arriving and such
goodl. and until sucb JOOds have been duly diiCharSed all othli
JOOds on board shali be subject 10 the proviaioa. of Cbaptar
IX of this Act relatina to aoods imported.

.... If,...
10. U IA)' of the IQOds on board of l.IIy coastiDa-veael be subject to
allY excise-dut)". they lball Dot be unladen witbout tbe pcrmiaioD of the

proper officer of Excise.
.lItoOOll rn-

Gnal_ 164. NotwithstaDdioaanythina hereinbefore contained_ the Chid Customs-

,..-at.. ot officer llIay galll or IUlhorite the Customs-eol!cetor to gl.Ot I lueral pus.
..,onI ~. OIl In)' collditiOlls which the Cbief Custonu-officer thinks expedient for the:
ladilll and clearance, Ilid for the elltl)' and unlldina. of an)' coutina steam-
vessel 1.1 lIll)' ports of despatch or destillation. or at any illlermediate ports at
"'bleh she touches for tbe purpose of receiving goods or PustnilU.

Such pass shan be valid thrOll&bout the Union of Burma. or for such
portl only as ml)' be specified therein.

An)' such iteneral pass may be revoked by order of the Chief Custom,.
olllcer by whom the grant thereof was made or authorized by nOliee in writina
Ullder tbe hand of the Chief Customs-officer delivered to the master or to lhe
owner of such stcam-vcuel, or to any of the crew on board.

1'5. The Chief Cusloms-authority ma)' direct that the mltller of lJI)'

~ co.stinl"vesscl which is square-riged or propelled by steam shall keep. or

CIIlSC 10 be kept. I tarco-book:. stltillg the name of the muler, tlle vessel. Ute
pon to which she belongs. and lhe port to which on caoch voyage she is bouad.
At every port of Iadiq such muter shall etltet. or CtUSC to be tattled.
in SUl:h book the Ilallle of such porI and all ac:count of all goods there taka
Oil board of such vessel. with I deKriplioll of the packages. IDd the qu.a.n1ities
I.lld dCSlCriptions of tbe JOOds. COlltailled Iheuill or stO'A'ed loose. and die
names of the respective shi~rs a.d COIlIicneu. in SO far II such puliclllan:
are hown to him.
AI ""cry pori of discharlC or Ul)' SlJCh goodsauch master sball enler. or
callie to be entered. ill sllCh boo!: the rC$pCtlive days on which such JOOds or
UJ of them arc delivered out of such v~\.
The rcspcetiVii limes of departllTC from e..ery port of Iadinl. and III
arrivil at every port of discballe. shall in like manner he duly Ctltered.
EvCl:Y slltb mISter ,hall. on demand, produce his cargo-book for the
inspection of aoy officer of ClIsloma. and such officer shall be at liberty to mate
&DY note or remark Iherein.
The Chid ClI$toffis-authorily may. in the case of any vessel the mastet
whereof lwu been directed to keep. clrlo-boot under this ICClion. dispotIIC
with the mUlifesl required under ICCtions ISS. 159 Ind 160.
$nJ CIII'oms. ,"
166. Any duly em(lO'\o"uod alicer of Custom. may go on board of any POftJ to
coasting-vessel il any port at pllte in the UDioG of Burma. and may at any ='~U:"!
ptl'iod of I voyage semb all)' such vmel and examine aD goods all. board. coutme
ud all goods then 1adillt or UDlIdiBg. lIId may dcmud the productioo of any _II.
documeDt which ou&bt to be on board of any such veue1.
The Customs-collector may further require that any such dol:umcnt
belOIllioS 10 any coutios\'cssel then in port .hall be braulht to him for


167. The offences mentioned in the first column of the followinlscbedule P..,ilhmmll
wII be punishable 10 the eJlttllt mentioned ill the thUd column of the ume for oIrc-.
.nIb reference to such offences respectively:_

Oll'tJlCft. ._..
lla.:llaa of
...w.a 01

1.-c""lr.I'cnj"JllIlY rille ",~de .Ddu tbi .lCl Ceotral Pea~ky ..... ao:tedloll ift
h,.,.jred ,.~
I.-If &111 ~ be In..:cd <If abJppcd. or 11 I.d! t<l<ld_ Ihall bo lbbl,. to
il .... ,t1ClJlpl bo: nude to Lattd Of Ihip a01 cOD!i""'\ioIl.
100.11, or
il an~ ~"""'" bl b.on~bl inl<> ."y blY,
,ivcr,creek '" arm 0( the In, Jor tbo pur
~...., or Mi". ""ded 0, .hi~ped,
at ~"y porI o. place wlllck. at tke dale 01
_h In<llng, ahil'fl"nt. :ut."'pl ... brilli'
i"l. io 001 a ('01'1 lor tM IMldial and
lhir,r.,."t oIloocl>.
I.-II In, po:<-. ahip or Iaad I ............ aid \.
the lIll""eo,1 0. Ia.,ijat: 01 load<. ...
Ge~ _h "..- Wll IlIIiabk flO J
.....11" llOI uc.tdiot: _
t-iallh bop ... eOftCftl, ... Pow;",I,
pt"lIlit ... pro::..,.
10 110;,. tlfill ... a.-
do<>uud "'r-o.
cw,,",. u, (oado UdPl'd ... laDded. Of
lllle.lcd 10 til IhIpped 01' landed. con-
irat, In >he p<ori ...... 01 lbio Act. 01'
if a~' __ be loud 10 !la.,,.
ktoo 001 11
10.:.> 01 atlJ "CSt1 liable 10 ao:.eatl
.., .~ol of tb _ _ i..ioIO 01 an at""",
_ Nn. 01 lhis _llao. ..hllit 'lOtb
"nad ia ....itblo anr bar i.,...
elm or
arm 01 1M Ita "~K:h II .... a port fo. IIll:
stllpm.ltnt lid Ialulint of I~"
4._11 an, "_I, which lou been .... ilbiD the It
Ii""" 01 .ny 110'1 In Ih. Union or Bo""a
witl> callO on bo"d. b. JfI,..wJ,d. found
itl :l.llypoo1, bay, ,lVII, ~I..k or ."n 01 Ihi
K:l i. tb< Unloo 01 Ihllml. Ii~hl ." in
b>.U..I, and Ill"" ma" bit aMble 10
:I. d. ,lCCO<IlI1 '" tho cldto""",,,1 whe.e
I\ICla waMllawfllll, <lia.bJ..ed h"ar,o.
$H Custonu.

!M:ction of
Itli. Act to
OJmuI. which 01
f~nc:~ l\u

S.-1fP~ e<lOGs ar~ put. ",ilho.ll the ;...,lhorH)' II aoclll:oodlwll bcllablc IoQlla.
of UN:: ~ Officer oIl,.'''.....al, G., boJ,'d lie<.:tlio"........ lhe ..... r Oll
vi an, IIIJ'te3mtr (W rilal,~"",,,1 from "nr)' .uc::> t".c.st,,_ or
.n)' lea""" ~nlCl .,,,,ald.bound. or
lIlIIly ~oo6I:ue pul. witllO'~1 _1l1l111Ilo,Ily,
riIGl-.ca1C1 ahlll be llabl. 10
a ~'lI;llt, IWIC cllCer..:ill, Olll
0111 of :m, IUl< .teamer ..... pl........ - I lor
lbc: pur.- of bt:i"C J>IIl on board of aay
Ih ...... nd "'roet-

...,h ...d OIIlwaf'4bo""t1, or

if allY loodo 011 .. hkh d'....bMk hu mil
an"lo<I .. ~ I'Ml. w'thoul au aUlho.h"
on bo:ud of uy Iu,lttamtr Of pilot-
"elstl for !he ""'rose 01 beinll nland,d,

6.-11 any veJI~1 a"i.inl( at, Or d~parling from. 11 Ihe n, kr of I~cl, vna.el .han
Iny tll,tomlport falll, wb~" 10 r~'1"i,ed be lIab!t 10 ptn~JI, ud:
..ntltr IoeGlion 17, to brine-IO:ll1 .ny ...eh n"""llinlC n~ thou~
Italioll IS hu b., ~1'P<lInted by tb~ rupe....
Chid C",loms.offi(:,.,. lor the boa.dln!!:
0' bnding 01 a" nftioer 01 CUlton".

1.-1f ;<.Ily ......,1 :uri.In, ~t a"y e.l>tom.. porl, the n>:lSler 01 luch .,t'llfl IIttII
allet ""vinl:: COllie 10 ill 11'_' II'-'t of be liable to a f'ft!aU, MI
ll>ohq or .aJadill~. rtlllUV. frOID ....h
place, nt:"f'I ,,'illl tn., aut!'lo,ity 01 Iht I neecdioC fi~" ",""'.ed rurrtl
alld Ihe .......,1. if not ,",1m II.
eo..."".alor.ohtaillCd it! aa:onbllCt ..ilh .....11 not hoi allo... td 10 trll r
lilt! 1I"",ilio.. 'M Ih~ .....1. Ad, Of olher ...tillhc ""plly h paMl
b .. f.1 a,II"-;ly. to,...,,,other "'an 01
moorinC or ... t.:odial!:....
lIanJP ._1 1101 brOllll.bt i.to ron by a pilot 11
N not andlo<td CO' ~ ia xcor4tace
..Ilh ..... dilmio" '" the Cl'Ikf C""tom..
~utdu.mioe 17,

"-If any 1:'>oM. Ih" i ..porIatiOll 0' urortall... I. a 19 sOld! tpiODdl l/1an be "Ihl.. Ie
01 .hidl I. for tbr ti hdufl: prolli\>;led coaMcaI ..... :
.n,. rnaoro conoerntd
or rntrictftl ~ nd<1' CIu.",.. IV of
Ih \d, be itn_led inlo Of ~lp:orIiKI
fn:n" I~ Uni.. 01 " _ a <'OII1l.r,lo l..coh
lII<:h oIIcn .ltall be ' 'hIe.r
a t>et>.h)' mI uooedi".c Ibr'"
rrohIbiliooa or rflhiction. or t i _ tht ...1"" ollhe """",
IIny alt~m(t be- ''''1010 ;'llfIOrl or .,......1 CO' not tll:C'<ifnl _
. ., ....:11 coodt, .... tI,o..,""" n.,-..
if an,llOCh I""'" be- f""lId In an,. J'KU!!:t
prod..rtd to a,,~ n/lic.rr'" CUdo.... ;lI"""-
blnlne no lOCh good.. or
If an. u ... h ~00l<!1, or any dlltt.:ob1~ j.,'oedt. lw
fn""d ..lth..r ""Ime ur alt"r ll"dl"e or
.hipMllt In ha." betn co"eultd ;n Iny
m:ln,er 01\ bnard of any \"t'litl within the
limits <Ii Ill)' in the Union'" tlllrtna.O'
it any 1:00<1., the "Iporlalilln of ,,'IIi<;t> II pro-
hibil6d or restrickd :\I afore",id, be
hrlltlllbl 10 any wllarlla order 10 be pul
on b<>iI,d of any w......1 f....... "".laUon
onnInt". to ... ('h proIIibitlclI Of rn
S"d_ of
uu. M' 10
,_ .....
whldl of


9.-If. IlPOn an ~pplicatiOll 10 PQ.I an)' cllOdo Iud! pc..- ahan be liable 10
UtI'o:&Jth the c:aSI..... ~. any JCf_ pmall,. not duedllli one
- ' """ilt the owner 01 ....... loMl. :uld ''-'lalld ."peN.
QOt h,-i.C 1"0"" .ad a'lltoc:icllt aoll.hor-
ity from ,1M: ow ....., .cbocrlbn or au"",
any.Ioc, m~"t ''''"tilll: 10 .11' r.ooa. OIl
behal, of ,""ell .............
0._1f any 11<>0'11. 0<' I"" MI')' of which f.... r" 42 43 locb WOOd", tOlltlh ... wllh . y
Upo>I't d.iWbxll: hu bun paid, _. 11<01 ~_l ...cd h. 10 """"wlnl
d"ly t ....... ted. or ~re "nshlf'PCd OT .t. or .('-lond;ftII. Ihem, Ihan btl
Ilnded "I any CUllom'-p,lrl lnO( havlnll llable to conftv:atlon :
boen duly re.bnded nr di~ha'lI:cd uncle. and the: n,lc. ol Ih. \"~ICI
lh proyitiona of this A<1l. from which ."el1 !foodllrc 10
u,,"J,lppecl 0' .e-llnded, .nd
.n~ pers"" b)" whom or by
whole orde01 or ,".snl ""ch
llo dl are .n unshlppc<! or
Tc-'-nded, or who aids or II
cOOlC01"nf4 I" ludl unlblprinJ(
or fe.landi .... , shall be " .. ble
10 a pe::n.Jly nDil CloCHdi".
" thr IllnCl lbe . .Iu. of locb

lI.-lf llIly wine. lpi.it, pro..;,iOllS 0, llOre< ~

~ lack.. 0.. hcurtl 01 Ihe '-"''''1 ""
44 1048 I
loods, '" not ._dinl -