MAY 3] THE NEW ZEALAND GAZETTE 625

Price Order No. 1239 (Sugar)

PURSUANT to the Control of Prices Act, 1947, the Price Tribunal, acting with the authority of the Minister of Industries and Commerce, hereby makes the following Price Order :—

PRELIMINARY

1. (1) This Order may be cited as Price Order No. 1239.
   (2) This Order shall come into force on the 4th day of May, 1951.

2. (1) Price Order No. 1196* is hereby revoked.
   (2) The revocation of the said Order shall not affect the liability of any person for any offence in relation thereto committed before the coming into force of this Order.

3. (1) In this Order—
   “The company” means The Colonial Sugar Refining Company, Limited :
   (2) References in this Order to metropolitan areas shall be deemed to be references to the metropolitan areas described in the Second Schedule hereto.

APPLICATION OF THIS ORDER

4. This Order applies only with respect to sugar manufactured by the company and sold by way of retail for consumption in New Zealand.

FIXING MAXIMUM RETAIL PRICES OF SUGAR TO WHICH THIS ORDER APPLIES

5. (1) Subject to the provisions of this clause, the maximum price that may be charged or received by any retail storekeeper carrying on business in any of the Metropolitan Areas of Auckland, Christchurch, Dunedin, or Wellington, or in any of the cities or boroughs of Gisborne, Greymouth, Hastings, Invercargill, Napier, Nelson, New Plymouth, Oamaru, Timaru, Wanganui, or Westport for any sugar to which this Order applies shall be the appropriate price fixed in the First Schedule hereto.

   (2) Subject to the provisions of this clause, the maximum price that may be charged or received by any retail storekeeper carrying on business elsewhere than in one of the places specified in the last preceding subclause shall be the appropriate price fixed by that subclause increased by the appropriate proportion of any transport-costs incurred by the retail storekeeper in respect of the transport of the sugar from the premises of the distributor to the premises of storekeeper: Provided that nothing in this subclause shall be construed to authorize the addition of any amount in excess of the appropriate proportion of the transport-costs that would have been incurred if the sugar had been purchased from a distributor in such one of the places specified in the last preceding subclause that is nearest or most convenient of access to the premises of the retail storekeeper, and been conveyed to the storekeeper by the most economical route normally available at a cost not exceeding the cost that would have been incurred if delivery had been effected by a common carrier at current rates.

   (3) Where delivery of any sugar is effected otherwise than over the counter or where the sale is not for cash, the maximum price of that sugar shall be the appropriate maximum price fixed by the foregoing provisions of this clause increased by ¼d. per pound, provided that where both such conditions apply the appropriate maximum price shall not be increased by more than ¼d. per pound.

   (4) If in respect of any lot of sugar sold by a retail storekeeper the maximum price calculated in accordance with the foregoing provisions of this clause is not an exact number of pence or halfpence, the maximum price of the lot shall be calculated to the next upward halfpenny.

PROVISION FOR SPECIAL PRICES

6. Notwithstanding anything to the contrary in the foregoing provisions of this Order, and subject to such conditions, if any, as it thinks fit, the Tribunal, on application by any retail storekeeper, may authorize special maximum prices in respect of any sugar to which this Order applies where special circumstances exist or for any reason extraordinary charges (transport or otherwise) are incurred by the retail storekeeper. Any authority given by the Tribunal under this clause may apply with respect to a specified lot or consignment of sugar, or may relate generally to all sugar to which this Order applies sold by the retail storekeeper while the approval remains in force.

FIRST SCHEDULE

FIXING MAXIMUM PRICES THAT MAY BE CHARGED BY A RETAIL STOREKEEPER (SUBJECT TO THE PROVISIONS OF CLAUSE 5)

When Sold at Auckland, Christchurch, Dunedin, Gisborne, Greymouth, Hastings, Invercargill, Napier, Nelson, New Plymouth, Oamaru, Timaru, Wanganui, Wellington, and Westport : At the Rate of—

Per Pound.

Raw sugar .. .. .. 7½d.
Brewers’ crystals .. .. 7½d.
Caster .. .. .. 8½d.
No. 1 .. .. .. 7½d.
No. 1a .. .. .. 7½d.
No. 2 .. .. .. 7½d.
No. 3 .. .. .. 7½d.
Boil out .. .. .. 7½d.

• Gazette, 30th November, 1950, Vol. III, page 2049.

SECOND SCHEDULE

DEFINITION OF METROPOLITAN AREAS

Dated at Wellington, this 3rd day of May, 1951.

The Seal of the Price Tribunal was affixed hereto in the presence of—

[L.S.] P. B. MARSHALL, President.
G. LAURENCE, Member.

Price Order No. 1242 (Raw-leaf Tobacco)

PURSUANT to the Control of Prices Act, 1947, the Price Tribunal, acting with the authority of the Minister of Industries and Commerce, hereby makes the following Price Order :—

1. This Order may be cited as Price Order No. 1242, and shall come into force on the 4th day of May, 1951.

2. In this Order—
   “Flue-cured leaf” means leaf that has been treated in the kiln for at least three successive days immediately after picking for the purpose of yellowing, fixing colour, drying, and drying mid-ribs :
   “Air-dried leaf” means leaf other than flue-cured leaf.

APPLICATION OF THIS ORDER

3. This Order applies with respect to all raw-leaf tobacco grown in New Zealand during the 1950-51 season: Provided that the Tribunal may, in any case where it considers it proper so to do and subject to such conditions (if any) as it thinks fit, exempt any such tobacco from the operation of this Order.

FIXING AVERAGE PRICES OF RAW-LEAF TOBACCO TO WHICH THIS ORDER APPLIES

4. (1) The average price to be paid by any tobacco manufacturer for raw-leaf tobacco to which this Order applies shall be not less than—
   (a) For flue-cured leaf: 3s. per pound.
   (b) For air-dried leaf: 2s. 9d. per pound.

   (2) For the purposes of this clause the weight of any raw-leaf tobacco shall be deemed to be its weight at the time and place of delivery by the grower to the manufacturer or to his agent in the district in which it is grown: Provided, however, that in any case where the grower and the manufacturer or his agent agree that the moisture-content of the leaf in any lot of tobacco is excessive, then for the purposes of calculating the value of the lot the weight of the lot shall be deemed to be reduced by a reasonable amount to make allowance for the excessive moisture.

5. This Order shall be read subject to the provisions of the Board of Trade (Raw Tobacco Price) Regulations 1943*.

Dated at Wellington, this 3rd day of May, 1951.

The Seal of the Price Tribunal was affixed hereto in the presence of—

[L.S.] P. B. MARSHALL, President.
G. LAURENCE, Member.

• Statutory Regulations 1943, Serial number 1942/59, page 124.

Notice to Make Returns of Income Under the Land and Income Tax Act, 1923, and Amendments

NOTICE is hereby given that returns of income for the year ended 31st March, 1951, are required from :—

(a) All companies, all persons in business (including farming), and all trustees, executors, and administrators, irrespective of whether a profit or a loss has been made; and

(b) All other persons who derived, during the year, income from salary, wages, interest, rent, annuity, dividend, or other sources, where the total income so derived exceeded £200.

Such returns are required to be delivered or forwarded to the branch office of the Land and Income Tax Department where the taxpayer’s records are filed,—

(a) Not later than 1st June, 1951, where returns are for a year ended on any day falling in the period 1st October, 1950, to 31st March, 1951, inclusive; and