the said amendment are in transit to an importer, manufacturer or a class of dealer so specified, shall be deemed to form part of the stocks of the importer, manufacturer or dealer, as
the case may be, notwithstanding terms to the contrary in any contract relating to the sale or
delivery of such goods.
(5) If the Minister has specified any goods in any amendment to a Schedule for the
purposes of subsection (3), every importer, manufacturer or dealer specified in such amendment shall, in respect of any goods so specified —
(a) forthwith take stock of all such goods which have not been delivered from his
stocks at the time when the amendment was published, and make a clear and
accurate record of imported, excisable and sales duty goods separately;
(b) within ten days of the date on which such amendment was published, deliver to
the controller a sworn statement giving separately the description and quantity
of all such imported, excisable and sales duty goods which were in his stocks at
that time, and any other information which the Commissioner may require from
him; and
(c) on or before the last working day of the month following the month in which the
amendment was published, pay to the controller the amount of duty payable by
him under subsection (3) in respect of such goods.
(6) If the Minister specifies in any amendment to a Schedule for the purposes of subsection (3) that any goods so specified shall be liable to the duties so specified if they have
not been delivered from the stocks of a wholesale dealer at the time of such amendment,
subsection (4) shall apply to the stocks of such wholesale dealer and of any retail dealer
conducting his business on the same premises:
Provided that the Commissioner may, on production by such wholesale dealer of such
evidence as he may require, exclude from the stocks or the liability for duty of such wholesale dealer for the purposes of subsection (3) —
(a) stocks of a class or kind which are sold by such retail dealer only; and
(b) such proportion of the total duty payable by such wholesale dealer as is represented by the proportion of retail sales to total sales of such goods during the
period of three months immediately preceding the date of such amendment,
such proportion to be calculated on the basis of quantities of each commodity
concerned.
Contract price may be varied to extent of alteration in duty.
59. (1) If any duty on any goods is imposed or increased, directly or indirectly, by an
amendment in any manner of any Schedule, and such goods, in pursuance of a contract
made before such duty or increased duty became payable, are thereafter delivered to and
accepted by the purchaser, the seller of such goods may, in the absence of agreement to the