''2. In this Act. “ silver works ” means any place where silver is extracted from ore. 3 3. (/) There shall be collected at every silver works on all silver produced in such works, which is issued out of the premises of such works on and after the 17th day of March. 1930. a duly at the rate of three annas on each ounce. (2) If any duty payable under sub-section (/) is not paid within the time fixed by a notice issued in accordance with any rules made in this behalf under this Act. it shall be deemed to be an arrear. and the authority to which such duty is payable may. in lieu thereof, recover any sum not exceeding double the amount of the duty unpaid which such authority may in its discretion think it reasonable to require. (3) Any arrear of duty, or any sum recoverable in lieu thereof under sub-section (2). shall be recoverable as an arrear of income-tax in any manner prescribed in section 46 of the Burma Income-tax Act. 4. (/) No person shall issue any.silver out of the premises of any silver works except in accordance with the provisions of rules made under section 6 regulating such issue, or. until such rules are made, in accordance with the general or special orders of the President of the Union. (2) Whoever contravenes any such rule or order shall be punishable with fine which may extend to one thousand rupees or to a sum double the amount of the duty on any silver issued in contravention of such rule or order, whichever is greater. 5. The President of the Union may, by notification in the Gazette, declare that any of the provisions of the Sea Customs Act relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and the procedure relating to offences and appeals, shall, with such modifications and alterations as he may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duty on silver imposed by section 3....''