RULE 167.
- Document type
- Rule
- Dated
- Category
- CENTRAL EXCISE RULES, 1944
Payment of rent and warehouse dues.
RULE 167. Payment of rent and warehouse dues
-(1) The owner of goods lodged in a public warehouse shall pay monthly, on receiving a bill or written demand for the same from the proper officer, rent and warehouse dues at such rates as the Commissioner may fix.
(2) A table of rates of rent and warehouse dues so fixed shall be placed in a conspicuous part of the warehouse.
(3) If any bill for rent or warehouse dues presented under this rule is not discharged within ten days from the date of presentation, the proper officer may, in the discharge of such demand, cause to be sold by public auction after due notice in the Official Gazette, or in such other manner as the Central Board of Excise and Customs may in any particular case direct, such sufficient portion of the goods as he may select.
(4) Out of the net proceeds of such sale, the proper officer shall first satisfy the demand for the discharge of which the sale was ordered and shall then pay over the surplus (if any) to the owner of the goods:
Provided that application for such surplus be made within one year from the date of sale of the goods or that sufficient cause be shown for not making it within such period.