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] [‎8r] (15/70)

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centres of consumption for the purpose of selling produce to con
sumers is also prohibited. There is nothing in this Article to prevent
any person from removing, selling to other than consumers, any pro
duce of his stocked in his own stores situated outside the centres of
consumption. By consumers are meant persons who buy the pro
duce liable to istihlak tax with the object of consuming it directly
without sending it to any place of istihlak or export and by non-
consumers are meant persons who buy the produce for commerce
and with the intention of sending it to a place of istihlak or export.
2. Produce shall be considered contraband if sold, purchased
or stored contrary to the first clause of this Article, and the authori
ties concerned shall seize such produce.
Article 18.
Whoever in contravention of this law or any Regulations,
Ministerial Instructions or permit issued thereunder :—
{a) Conducts a place of consumption;
{h) Smuggles taxable land produce, stocks, stores, or
transports same, to places other than those specified, with
the intention of sale, contrary to the provisions of
Article 17, or
(c) Receives or retains contraband land produce knowing
or having reason to believe the same to be contraband
commits an offence against this law and shall, for every such offence,
be punished by the authorities concerned with fine equivalent to
half the value of the produce in respect of which the offence i^
committed. Every fine imposed under this Article shall be in addi
tion to the tax imposable under this law and the place of istihlak
run without permit, shall be closed down.
Article 19.
If seizure of contraband produce is ordered by the authorities
concerned, then they shall notify the offender, in writing in accord
ance with the usual procedure within a period not exceeding 10 days,
requiring immediate payment of the fine and istihlak tax, and
thereafter :—
(1) If the offender does not forthwith pay the fine and in
addition thereto the istihlak tax within 10 days from the
date of service of the notification or give such security for pay
ment as the authorities concerned shall consider satisfactory,
then the order issued for the collection of the fine shall be final.
The authorities concerned shall sell the contraband produce
by public auction and recover, from the sale proceeds thereof,
the fine together with the istihlak tax and any other expenses,
incurred on the sale transaction.
(2) If the offender, within 10 days from the date on
which he was notified to pay the fine and istihlak tax, applies
to the authorities concerned that his case be referred to a
Criminal Court, the said authorities shall do so within a
period not exceeding 15 days from the date of such appli
cation and shall postpone all actions in connection with the
sale of the produce; pending issue of Court decree in this
respect.
(3) If the offender pays or gives security accepted as
satisfactory by the authorities concerned then the seized pro
duce shall be released, or, if he is not satisfied with the order
issued by the authorities concerned, then he may apply within
10 days from the date of making the payment or giving tho
security to the authorities concerned for the submission of.
his case to a Criminal Court.
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