905
19. The new section 87 of Ordinance 9 of 1911, (enacted by clanse 20 of the Bill) differs from the previous section 87 in making it necessary for every person to give correct details of any particulars, returns, etc. which he supplies under the Ordinance, at his peril of being guilty of an offence unless he can prove both absence of knowledge of the incorrectness and absence of negligence condueing to it. This amendment is very necessary because the present section 87 which lays on the prosecution the onus of proving guilty knowledge, enables a party supplying in- correct particulars, returns, etc., to escape liability too easily.
20. Clause 21 of the Bill inserts a new section giving an useful power to the Superintendent or a revenue officer of obtaining information, similar to the power in section 168 of the English Customs Consolidation Act, 1876.
It also inserts a new section based on section 18 of the Opium Ordinance, 1923, to prevent the improper posses- sion of labels wrappers or marks of the Superintendent of Imports and Exports which have already been used and to prevent the possession of fraudulent imitations of such labels wrappers or marks.
21. Clause 22 of the Bill effects amendments in section 89 of Ordinance 9 of 1911, so as to make it similar to section 59 of the Tobacco Ordinance 1916, but with the additional option given to the magistrate similar to that which is given i him by section 39 (3) of the Opium Ordinance, 30 of 1923, of imposing, if he thinks fit, a fine not exceeding two thousand dollars in lieu of a fine not exceeding ten times the duty.
The reason for this latter addition is that there are many serious offences, such as keeping an illicit still, or manufacturing bogus bran ly from smaggle 1 spirits of wine in which very little liquor may be seized.
22. Clause 23 of the Bill enables the Governor in Council to make regulations in regard to the "manufacture possession and sale of denatured spirits", in addition to the other matters enumerated in section 95 of Ordinance 9 of 1911.
23. Clauses 24 and 25 remove all reference to eating house licences from the Schedule. They are to be dealt with by another department under another Ordinance.
24. Clause 26 of the Bill amends the Third Schedule to the principal Ordinance by inserting therein the form of ship to ship removal permit already referred to in paragraph 10.
November, 1928.
C. G. ALABASTER,
Attorney General.