Num. 7. 289

SUPPLEMENT
TO THE
NEW ZEALAND GAZETTE
OF
THURSDAY, FEBRUARY 2, 1928.
Published by Authority.

WELLINGTON, THURSDAY, FEBRUARY 2, 1928.

Regulations under the Motor-spirits Taxation Act, 1927, relating
to Applications for Refund of Duty paid in respect of Motor-
spirit consumed.

CHARLES FERGUSSON, Governor-General.
ORDER IN COUNCIL.
At the Government Buildings at Wellington, this 28th day of
January, 1928.
Present :
THE RIGHT HONOURABLE J. G. COATES, P.C., PRESIDING IN
COUNCIL.

IN pursuance and exercise of the powers conferred on him
by section eleven of the Motor-spirits Taxation Act,
1927, and of every other power and authority in anywise
enabling him in this behalf, His Excellency the Governor-
General of the Dominion of New Zealand, acting by and
with the advice and consent of the Executive Council of
the said Dominion, doth hereby make the following regulations,
relating to refunds in respect of motor-spirits used for any
purpose other than as fuel for a motor-vehicle in respect
of which an annual license fee is payable under the Motor-
vehicles Act, 1924.

REGULATIONS.

1. EVERY application for a refund under section 8 of the Motor-
   spirits Taxation Act, 1927, shall be in writing in the form
   set out in the Schedule hereto.

2. Every such application shall be addressed to the Regis-
   trar of Motor-vehicles, and shall be delivered by hand or
   post to the Deputy Registrar of Motor-vehicles whose office
   is nearest to the applicant’s place of business or residence.

3. Every such application shall be signed by the consumer
   in the presence of a Justice of the Peace, Postmaster, solicitor,
   or notary public, who shall attest such signature by adding
   his own signature thereto :
   Provided that the Registrar of Motor-vehicles, in any case
   in which it is represented to him that a qualified person to
   attest such signature is not conveniently available, may
   accept the attestation of any other reputable person, or may,
   on such conditions as he thinks fit, dispense with attestation
   of the consumer’s signature.

4. Except in special cases and by permission of the Regis-
   trar of Motor-vehicles every such application shall be made
   in respect of motor-spirits consumed during one of the quarterly
   periods ending respectively on the last days of March, June,
   September, and December in each year, and not more than
   one such application shall be made by any person in respect
   of motor-spirits consumed during any one of the said quarterly
   periods.

5. Every application dated not later than the day following
   the expiration of any quarterly period, and delivered to a
   Deputy Registrar of Motor-vehicles not later than one week
   after the expiration of any quarterly period, and relating to
   motor-spirits consumed within such quarterly period, shall
   for the purposes of these regulations be deemed to be made
   within ninety days after the date of consumption of such
   motor-spirits.

6. Every such application shall have attached thereto—
   (a) An invoice or corresponding document relating to the
   purchase of all motor-spirit to which the application
   relates :
   (b) If any such motor-spirit has been paid for, a receipt
   for the payment made therefor :
   (c) If any such motor-spirit has not been paid for at the
   date of the application, a statement of account
   showing the liability of the applicant for the pur-
   chase-price :
   Provided that if any such motor-spirit has not been
   paid for at the date of the application, the Registrar
   of Motor-vehicles may upon any subsequent appli-
   cation by the same consumer require further evidence
   as to payment or as to continued liability for the
   purchase-price :
   Provided also that in any case the Registrar of
   Motor-vehicles may require or accept such further
   or other evidence as he thinks proper relating to the
   purchase of any motor-spirit.

7. The Registrar of Motor-vehicles may, if in his opinion an
   application has not been made in proper form or the parti-
   culars provided are insufficient, withhold the payment of
   any refund until such application has been made in proper
   form to his satisfaction, or until all the particulars which he
   required have been supplied.

8. Payment of refunds when approved shall be obtainable
   from the Postmaster of the post-office at which the applicant
   requests payment to be made if it is a money-order and savings-
   bank office, otherwise from the Postmaster of the money-
   order and savings-bank office nearest or most convenient
   thereto.