ACT No. XIII 01 1982 AN A CT 10 IeV)! ('xci.1e d"", on mom 1,I~ukm ,~".,,., lUMm lH<,,/ in Malra.

I assent.

(L,S.)

A GAl1lA aAMIMIV.

PrtSidenl

lhh October, 1982

ACT No. XIII 01 1982

AN A CT 10 IeV)! ('xci.1e d"", on mom 1,I~ukm ,~".,,., lUMm lH<,,/

in Malra.

BE IT ENACfED by the President. by and with lite advice and

" )fiscal of the House of Representatives, in Ihi!; pre!ICnl Parlia melll

assembled. and by Ihe authori ty of the samc. As follows:_

I. This Act may be ciled as the Colour Television Recei vers Shon ,j.1e.

le~ctse

Duly) Act, 1982.

In Ihi, Act, unless Ihe CQnle~t ~herwise requires -

" MiniSTer" means the Minister rnponsiblc for CUSloms;

"Comptroller" mean!; the CompllQller of Customs and

inclu des any officer or employee of hili department ha ving an

express or implied authority to ael for li>e Comptroller;

wreceiver" mean~ any apparatus aSKmbled in Mall ..... bK:b is

IlSC:d or is capable of being used for the reception of visual images

in colour and -'OUnd Iransmi l1ed f.,.. di=t =eption by tile ~ral

public.

J. (l) There .hall be charged and levied by the Comptroller on L •• ~ 01 d"'~.

accou nt of the Govunmenl the excise duly (herei nafter referred 10 as

··duty"> shown hereunder in respect of receivers which are assembled

in Maltl

4i) for tw~nty-si~ ilKh re~ivers (66.04 em)

£ 130

per =ei~r

fo r t .. ·enty-t .... o inch =eivers (SS.SS cml

£112

(iil

per receiver

(2) The duty sha ll be charged IInd levied on tbe fi rst disposal

of the recciver under any tille and shall be pIIid by the person 'cquiring

the receiver.

(3) No duty shall be pIly<lble On the dispor.al of receiver!

" .. hich are e~ported wi thou t first hein, used in Malta.

(4) T he duty pIlid on m:ei.·ers ,,·hich Ire disposed of in

favour of ~rliOru entit led under any law to import goods without the

llaymeot of import dUly shall he refunded; refund shaH be effected in

50ch manMr as the Min ister may by regulation direct.

(5) A penon who is licensed uolkr the provisions 01 5<>ctiotl S

of this Aet to assemble receivers shaH not dispose in Malta !If .IIY pIlrts

used in the a~sembly of such receiver!.

(6) If a recei.·er in respect of whk ll duty has been refunded

in accordance witll the provisions of subsection (4) of this section is

disposed of in fav<XI r of a person who is not entitled under any bw 10

import goods wit hout the payment !If import duty. duty ~IwIH be charged

and levied on such receiver as follows

lil where the receiver wu acqui red by the perliOl\ disposing

of it less tllan tWO years before its di.~1. at the rate speci fied in

s u~tiOll (1) of this section;

fill " .. here the receive~ W'JS acquired by such penon not less

than twO years berore its diSpolIal. a t hal f the rate specified in suh-

section m of this IIttt;Ofl.

( Se<:tion 4 )

COI.OlJR n :L EVI SIIlN R EC .. :IV t:RS (.: XCISE D lTf l') ACT, 1912

Na me of pe rson making (he enlry

Ad<I~

E~cise

Quan tjlY (in Icuf rs) and deKription

Quantity

DUlY

,

,m

tin fi gures)

of ~olour televi! ion receivers

Total amount of ~xcist dUly p;lyab le o n tllis entry L, ...... , ... .. ..

I declare tbe above pa rticulars to be 111>".

" , .................. 19 .. .. ... .•

Da ted this ........ ... day of .............. .

Passed by (he House of RepresenlPtjve5 a( Siuing No. SO of the 4th October. 1982.

D M'II HL M ICAL L I;I'

Srn'flker

C. MI FSU D

Cltr~· I() the House of RepreuIl/Q(i, 'l's

tIJ Il-KonttuUur għandu f'~m il.(j,"CJ1l jitlob u jiabor id.

dazju tas-sisa (hawnhekk i1jed 'il qudd~m imsejjaħ "dlltju") muri hawn

taħt dwar ri6evituri li huma immuntati rMalta

(i) għal ri6evi lUri s ilta u gfK>xrin pulzier ...

,(] JO kull

(66.04 cm)

ri6evitur

,(] 12 kull

(iil għal ritevituri tnejn u gllouin pulzier ...

(55.88 em)

ri6evitur

(21 ld.ua1.ju għandu jintalab u jin,p.bar ma' l-<:wwcl trasferi·

ment tar-ri6evitur laħt kwalunkwe titolu u għandu jitħallu mill-persnna

li takkwista r·ri6evitur.

(3) Ebda dazju ma ii tħall~1i fuq il-traliferiment ta' ri6evituri

li jkunu esportati minghajr ma qabel jintulaw r Mal ta ,

14) Id-dazj u mllallas fuq ric%vituri li jil u tru(uiti lil persuni

li jkollhom jedd taħt ~i liġi li jimpoftaw oUcni mingħajr il-lllas ta'

imporlllzzjoni jitħalla, lura; il-ħlas IUI1l għandu jsir b'dak il-mod ti

l-Ministru jista' b'regolamenti }ordna,

tS) PeL5una li taħt id..J ispos izzjoni ta' l .... r t i~Qll1 S ta' dan

l-All ~Jndħa \ibnU! bie~ timmonta rio!cvituri m'gIIandhie~ tinras[c-

riui f'Malta xi p!l rlijiel li ji~ wtati n-immuDlar la' dawk i ..... ic%vituri.

(6) Jekk ri6evilur li fuqu jkun t ħallas lura d.&zju . tond id-

di'posizzjonijiel tlHuba rtikolu (4) ta' dan l.artikolu ji&i trasferit lil

persuna li ma jkQUb ie~ jedd taħt xi li&i li timpQfta OUctti mingJlajr

il-ħla, ta' dazju, gIIandu )intabb u jin~bar dazju fuq dak ir-ria:vitu r

kif jc;;

m meta r_.ia:vit ur ikun ġie akkwistat mi!l,persuna li tittra. -

feri:uih inqas min n ~ntejn qabel ma tittrasferix " ih , ir-rala speċi';­

kata fis·subartikolu (l) ta' dDn l .... rtikolu;

(ii) meta r-ri~evitur ikun &ie akk wistat minn dik il-pen;una

mhu.~ inqas minn $Cnltj" qabel ma tittra$l'eri:uib, nofs k_rata

sp«i fikata fis-suba'likolu (I) ta' dan klrtikol u.

4, /I) Il-ħlas tad..Jazju jew ;1-111;1$ lura ta' dak id..Jazju tif prov- Mod lrif ji!:i

.,"

dut fiJ.subartitolu (4) 13' I. rtikolu 3 ta' dan I.Att Gllandu jiti muri bi muri l _ ħla. tad-

pp nc. li titwa ħllal pcrmanenlement mar-ritcvilu,.

Il-pjanta speċifikula fiHlIbarti~olu (I) w' d~1l I .... rtikolu

(2)

tigi provduta mill-Kontrullur, u għ andh a litwal\l\al b'dak il-

sħ.mdha

mod u f'dak il_post kif hu jistR' jordna.

(3) Il-pjan~i għandhom jit",.allħlu fil-presenn tal-Kootrullur.

Id..Jriujjiet gl\all-aUcndcnu tal-Kon trollur għandhom jkunu bir-rati $pe-

G.1'<. 486 .. · I_

ti fikati fir-Regolament i ta d-Dwana, 1951

191 )

Itda ma jitl\allas ebda dritt għal kull anend(n7.a bllal dik waqt

il_l\inijiet tax-xogħol I3d-Dipartiment tad-Dwana.

(4) 1I-lIlas tad..Jazju gllandu }sir n-Uffi~tju tad-Dwana jew

f'dat il-post l-ieħor li j~i stabbilit mill-Kontrullur.

(5) Għall _fini ta \.ħl us tu' dazju persuna li takkwista ritevit ur

għandha ti kk onscnja lill-Kontrullu. dikjarazzjoni fil.forma murija

n-Isk eda li linsab ma' da n l-All . 11 b'tant kopji kif F.i stabbilit mill-

Kontrullu r.

Bla ħ5ara gllad4isposizzjonijiet ta' kull li.i oħra li teħ-

Liċ=.> ....

5_

(I)

t;q il-llru& ta' xi laDZ3 olira ebda pet:\una ma għandha tim monla ]'!I>tmmUn""

riOcv1turi r Malta mingħajr liOcnzQ maħru~ mill_Ministru,

'-"un

(2) Kull lia:nla mallrup taħt is-subartikolu (l) ta' dan l·

artikolu għandha tinklud i l-ind irizz ta l-postijiet kollha lejn jitmexxa x-

xogħol tad4etcntur ta l·lia:n~a ki' ukoll kull kondizzjonijiet li I·Ministru

jidħi.lu xieraq li jimponi minn tmien għal f mitn.

(3) Kull lana maħrup tallt iwuba.tikolu ili ta' dan

l-artikolu tkun valida sa l·31 ta' Dia:mbru li j~i wara d-data ta l-llrug

t~gllhl .

(4) Għandu jitħallas lllall-llruġ ta' lia:1llli taħt dan Htrt ikol u

dak id..Jr'l! li l-M inistru, warn t onsultDujoni mal-Ministru rcsponsabbli

rħa ll..finanzi. jista' jippreskrivi.

m I1·Ministru jista' mingħajr ma ia&ħli ebda miun; jilTifjuta

li johroa liten~ li jista' nr:ull tmkn jirrevoka klllllib:nza li Ikun Rlgħet

ħar1el.

Li~nz.a

mallru,ta tallI d an 1""";1::01,, ma ll::un~ 1"11$'

<6)

feribbli.

m IJ_Kontrul1ur 11 kull uffi~jal tal. Pul izija ji~la' rkun lIin

,.

jidħol

rkul1 post imsemmi fil·li«nza mlll ruġ \a l\ l l-artikolu S ta' dan

l-Att I3bHe:< jitgura li d..Jisposiu:jonijict ta' dan I·Att 11 ta ' kull regola-

meot; magħmula biHabha tiegbu jkunu qed jiku mllana. Il·Kontrollu ,

jew dak l.utrotjal tal.Pulirlja jkollu _tglla li jaqbad 11 joll",* kull

~I. kl ieb jew dokument li. fil-Cduna tiegħu. jista' jkun meħtieġ $8..

biex bill issir prova ta' \.., .... tjoni jew ta' attentat la: e vatjoni ta' dazju

imp<>st b'dan 1-AlI ;ew ta l·ksur la' xi waħda mid-dispo:sizzjonijiet ta'

dan I.A!!.

(2) Bla hsara ghad..:l i~pO:Sizzjonijiet ta' kull liġi oħra li tim.

poni piena ogħ la, kull persuna li xjenlemenl tfixkel. timpedini je ....

iddewwem lil xi uffi~jal n-ctekuujoni tad4 mirijiet jew taHctgħat tie-

għu taħt dan l-ertikolu jew taħt xi regolamenti magħmula biwaħħa ta'

dan I·AIl tista' teħel i1llieni provduti fi""ubartiko]u ()) ta' dan

l~rtikolu.

(J) Kull uffI~jal ikun obbligat li jromm is-sigriet dwar kull

ma ;sir jat fil-qadi ta' dmirijietu. u n:at ta' kootravvenz}oni, bla ħsara

glial kull azzjoni ghad-danni li għalihom ikun suttelt. jehel. meta Jin.

sta b !lati, prlġuncri;" g!lal tmien ta' mhux itjed minn tliet xhur je ....

multa ta' mhux itjed minn mitt lin je .... dik iknulta u priiunerija

flimkien,

Il.M inistru jista' jagħmel regolamenti sa.bie~ jiti 4unl it·

7,

tad4 isposizzjonijiet ta ' dan I.Att u biu jitwettqu aħjar id·

tħaris

d isposiajonijiet tiegħu, u b'mod partikOlari -

(I) biex tiġi prellkritta l·formula li għandha tintuta f'kull

a pp1ika17.;OOi ghal1i6:nza li tinħareA: taħt l-enit olu S ta' dan I·Att

(bI biex jiġu stabbiliti d-drittijiet li għandhom jitħa llsu għall.

ħru; ta' kull li6enza bħal d ik;

tC! bie~ tiġi emeodata l-formula murija n·lskeda li tinsab

ma ' dan l-Att;

(d) bie~ jintammu rt:COrIh minn persuni li jkollhom liOenu

bie~ jimmuntaw riOevituri jew minn persuni li jinnegoxjaw fdawk

ir·ri~viluri: u

le) biex jitħallu lura d-duju taH15a li għalih jirreferi s.sub-

arti kolu (4) ta ' l~rtikolu 3 ta' dan I·Att.

n) The payment of duty or the refund of such duty as is

provided in subsc\;lion (4) of s«ticl1 J of this Act shaH be indica ted by

a tag permanenlly affixed to the rt'CCiver.

(21 The t.g ipecll~d in sub<ection tLl of Ihis 5C(tion shall be

s upplied by the Comptroller. and shall be afli~ed in sucll manner and at

.uth place as he may direct.

(3) Tags shall be affixed in lhe presence of the Comptroller.

The charges for Ihe attendance of the Comptroller shall be made a t the

rates specified in the Cu§toms RegUlations. 1951

Provided that nO charge shall be made for any such attendance

during the working hour~ of the Cu§tonls Department.

(4) Payment of duty shall be effected at the Custom House

or at such other place as may be appoinled by tbe Comptrcller.

\~) For the purpt".lSO: of effecting payment of dUly a pel"tOn

acquiring a receiver shull del iver to the Comptroller an entry in the form

shown in the Sct.edulc 10 this Act . and in as many copies as the

Comptroller may detennine .

.5. \ I) Without prejudice to lhe provisions of .ny OIlier law

requiring the issue of any other licence no person shal1 SSK:m ble in Malla

!«ei'·cn " 'ithout a licence iSSued by the Minister.

(2) Any licence issued under subseclion (1) c f lhis section

shall include the address of all (he premi5eS ",!>ere the I»IsiDe$S of tile

licenke is carried cut as well as a ny cond itions which lhe Minister may

from time 10 time deem fit to impose.

0 ) Any licence i$sucd under subsection (I) of th is section

shall be valid until tile 31st day of Doxemb<:r ne,n following the day of

ilS issue.

(4) There ,b~lJ be paid fo r the issue of a licence under tbis

section such fee 1.$ tile Minister, after consuhalion with tile M inister

responsible for finance. may prescribe.

(5) Tbe Minister may without assigning any re35On. refuse

the issue of a lico:nee a nd may at any tilnC' Il'voke any licence whieh may

have been iMued.

The licence issued under this &eetion Ihall not be IllInsfer-

(6)

able,

, . (\) If 11u.1I be lawful for lhe Comptroller or auy Police officer

any tilnC' I ny premises covered by a licence issued under Compttot."

10 enter al

seclion 5 o f this ACI for the purpose of ascertaining that IIle provisions ~ ~

of tbis Act or of any regu lations made then:under arc being complied

with. ~ Comptroller or luch Police offICer shaU have power to seize

and carry away any article. boot or document tllal may . in his opinion.

be ~ry for tbe purpose of proving !be evasioo or attempt al cvuioo

o f tile duty imposed by this Act or the infringement of any provisions of

thi~ Act.

i l) Without prejudice to the provisions o f any other law im-

flO'ing a heavier pDnishm<:nl. a ny person who wilfully obstructs. impedes

or delay, any orfico:r in the execution o f his duties or powers under this

scc;tioo or under any regulatiOJlll made under this Act shall be liable 10

IlK: punishm<:nt' provided for in su~tion (3) of Ihis Section.

(3) Every officer Ihall be bound to secrecy in reprd to

matters coming to his knowledge in the performance of his d uties. and

;n ca51' of contl'llvenlion he shall. wilhout prejudice 10 any action for

damages to wh ich he may be subject. be liable. on toPviction, to impri·

sonment for a term not ex<.:ttding three months or to • fi!KO (mlllla) not

uceeding onc hundred pound s or to both suc h impri~nrncnt and fine.

The Minister may ma ke regulations for enforcing lbe provi-

sions of this Act and for the better carryiog oul of its provisions . and in

pa rticular -

(a ) for prescribing the form 10 be used in a ny application for

a licence issued under section 5 of this Act;

(b) for establislllng tIK: foes to be paid in TClipcct of the issue

of Iny such licence;

(c) for amending Ihe form set DUI in Ihe Schedule herelo;

Id) for the keeping of records by persoll5lic:cnsed to assemble

receivers or by perwns who deal in 5uch receivers: and

(e) for the refund of excisc dUly to which slIl:>:S«tion (4) of

section 3 o f this Act refeT$.

Any perSOD who fails 10 pay the dUly due under this Acl or ;s

wilfully COOttrocd ;n the evasion of sucb duty or makes any declantioo

10 the Comptroller which is false in any material particular or faiil to

abide by the provisiotU of section5 4 and 5 of Ihi5 Act or of any regula-

lions made undff section 7 of th is Act slu.U be Builty of an o ffence under

Ibis Act and shall 00 conviction be liable to a fine equivalent to twice

the dUly eodangered. The forfeiture 01 lhe receivers 5hall follow upon

such conviclion_

Any person who -

,.

(I)

(a) forges a d ie u!iCd by the Go-.·ernmenl or under its autho-

rity. for making the tags referred 10 in Seclion 4 of thi, ACI: or

,b) knowingly makes with such f01"gcd die un imprenion

upon any material : Or

(c) knowi ngly sells Or exposes for sale or ullers or uses Mny

forged die or any impress ion made therewilh: or

(d) knowi ngly and with out lawful excuse .the proof whereof

sha ll lie on the acc used) has in his pos!C~!ion nny forged die or

imp~ion mad e Iherewith.

shall be 8uilly o f an offence and shall be liable 0" conviction to impri.

!onment for a term of nOI less Ihan one yea r and not cxcud in8 four

years.

Il) The same punisho1enl shall he awarded to any person

who fraudulently makes use of a ny 8('nninc d ie 01" commits any of the

aclS rontemplaled in subsection (I) of this section wil h regard to impres-

SioM fmudulently made wilh a genuine instrument.

(I) Saving Ihe provisiOllli of the Criminal Code with respect

10 the

prostclllioo and punishmenl of the o ffences contemplated in

= tiOll 9. all prottedings under the provisions of Il\i, Act shall be take n

in the name and on behalf of Ihe Comptroll« before the Court o f

Ma,tnra les o f J udicial Police sitting as a Court of Criminal Jud icltu re.

in V. l1ella (){ in Gozo. and the provisions of the Criminal Code re lali~

10 lhe procedure before su~h Court and to lhe .ward . nd elleculio!l o f

lhe punishmenlS la id down in IIIlI Cooe 51\811 Ipply in the else of such

proce<:dings.

(2) Any procttdill$S under Ihe pro~isions of Ihis Act sllall be

su bject 10 appeal in like manner a. provided for in lhe said Code for

ap~ls from Ibe decisions of the said Court.

(3) E~ery offence uDder Ihis Act ~ball be deemed to be n

crime wi~h;n Ihe m~aning of Ihe Criminal Code and shan be dealt witl\

as such.

(4) N Olwith.~andiDg the provisions of Ihe Criminll Code, !.he

Attorney General shall al .... ays ha"e a rigl\l of apJICal 10 the Court o f

Cri minal Appeal from any judgemenl given by thc Courl o f r.bgisll'ltes

of Judici" l Poke in respect of criminall'roceedinllS adsins out of Ihe

provisions of Ih is Ordinance.

The provisions of this Acl shu lL be in add itio n 10 aud no l in

derogation of any o f the provision s conta ined in the CU~lom s Ordinance

and the Import iJuties A~t. 1976.

lJ3

A