3. Tax to be payable by manufacturers of cigarettes, cigars, beedies cigarette substitutes of pipe tobacco

The tobacco tax shall be payable by each person who carries on business as a manufacturer of cigarettes or cigars, beedies, cigarette substitutes or pipe tobacco. The amount of the tax shall be computed by reference to the number of cigarettes, cigars, beedies, cigarette substitutes and kilograms of pipe tobacco manufactured at, and removed from, the factory at which such manufacture is carried on; and the amount of the tax payable upon the total quantity of cigarettes, cigars, beedies, cigarette substitutes or kilograms of pipe tobacco so removed from a factory in any week shall be paid as provided in this Act not later than the end of the next succeeding week.

Subject to the provisions of this Act, a person shall not cause or permit any cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco to be removed from any factory at which cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco are or is manufactured unless and until the tobacco tax payable thereon has been duly paid in accordance with the provisions of this Act.

Where any quantity of tobacco leaf is delivered at a factory or any quantity of cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco is to be removed from a factory, it shall be the duty of the person in charge of the factory, within a period of forty eight hours after the time of such delivery or forty eight hours prior to the time of such removal, as the case may be, to furnish to the Commissioner General of Excise or to any officer designated by the Commissioner General of Excise for the purpose, a declaration signed by such person specifying the quantity of tobacco leaf so delivered or the quantity of cigarettes, cigars, beedies, cigarette substitutes or pipe tobacco proposed to be so removed, as the case may be.

Every declaration referred to in subsection (3) shall be in such form as may be approved or provided for the purpose by the Commissioner General of Excise.