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aforesaid agorot amount appeal apply appointed approval Article Assessing Officer assessment list authorised authority bill byelaws certificate Chapter charge chargeable income collector of customs Commissioner committee council court customs officer decision deduction deemed delivered dividend document drawee drawer driving licence dunams election employee entry excise duty exempt export fees holder immovable property includes indorser intoxicating liquors Israel Israel Police kibbutz Knesset Kovetz Ha-Takkanot land liable to imprisonment LSI vol manufacturer mayor means of conveyance methylated spirits Minister of Finance municipal area municipality notice notrim offence Ordinance owner paid particular partner partnership payable payment penalty period person police officer port pounds premises prescribed prison officer profits promissory note provisions of section purpose railway reasonable registered registrar regulations Reshumot respect Schedule Sefer Ha-Chukkim ship specified subsection therein thereof tion tobacco trade mark undertaking unless vehicle vessel