The Date Gardens in Iraq of the Sheikhs of Koweit [Kuwait] and Mohammerah. Scope of undertakings given by HM Government in 1914. Case for the opinion of the Law Officers of the Crown and Opinion thereon T W H Inskip and F B Merriman, Law Officers' Department, 29 Mar 1933. inc The date gardens in Iraq of the Sheikhs of Koweit and Mohammerah. Historical summary [undated] [‎7v] (14/70)

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Article 12.
Persons who pay the istihlak tax as provided under Article 11
above shall be authorised to deduct the istihlak tax from the sale
proceeds of produce at the rate specified in this law, and shall b&
indemnified against any claim for any amount deducted in accord
ance with the provisions of this law.
Article 13.
The authorities concerned shall receive the istihlak tax on land
produce against printed receipts with serial numbers in the follow
ing manner :—
(a) Tax on land produce stored in places of istihlak
determined under Article 4 {a) shall be collected within such
period as specified in Instructions.
{h) Tax on transported land produce may be collected
at any Railway Station or Port.
(c) Tax on land produce exported abroad from. Iraq
shall be collected at the Customs Offices before exportation;
if istihlak tax has not already been collected thereon.
Article 14.
In case payment of the istihlak tax is refused, the authorities
concerned shall dispose of such quantity of produce as is sufficient
to meet payment of the tax demanded.
Article 15.
The authorities concerned, with a view to scrutinizing the
accuracy of transactions, may weigh the produce subject to payment
of consumption tax and compare the types and quantities thereof
with books and other documents, and mav also audit and examine
.such books as are maintained by owners of places of istihlak.
Article 16.
This law shall not apply to land produce subject to consumption
tax which have been produced during the years preceding the date
of its coming into force; provided that
(1) Every owner of place of istihlak submits to the autho
rities concerned a statement, on a date to be specified by Regu
lation, showing types and quantities of land produce stored
in his premises.
(2) Every person who owns land produce stored outside
places of istihlak and intended for sale submits a statement,
showing types and quantities of such produce and the places
where stored, to the authorities concerned within a period to
be specified by Regulation :
This in case the produce subject to istihlak tax and
owned by each person exceed 50 tons, otherwise such pro
duce must be transported to places of consumption or Customs
Offices within such period as specified by Regulations.
All produce regarding which a statement is not submitted and
also produce which is not transported to Customs Offices or places
of istihlak within the specified period shall be ineligible to the
exemption provided for under this Article. In which case the
istihlak tax shall be collected when it is brought to places of istihlak.
Article 17.
1. The sale, purchase and storage of produce subject to
istihlak duty is hereby prohibited in any place other than the places
of consumption within the centres of consumption determined under
Article 4 above. The running of places of consumption outside