THE HONG KONG GOVERNMENT GAZETTE, DECEMBER 18, 1931. 851
(3) The person in charge of a general bonded ware- house and the licensee of any licensed brewery or distillery shall be liable to the Superintendent for the payment of any duties payable in respect of the liquors warehoused therein, and shall prevent the removal of dutiable liquors and denatured spirits therefrom except in accordance with the provisions of section 56.
55.-(1) No person shall have in his possession or Possession under his control any
dutiable liquors unless of dutiable (a) he is expressly authorized to do so by or under liquors,etc. this Ordinance and (b) he has discharged all the obligations with respect to the liquors in question imposed upon him by or under this Ordinance.
were
(2) No person shall have in his possession or under his control any intoxicating liquors which imported, manufactured or prepared contrary to the provisions of this Ordinance or which came into his possession or control contrary to the provisions of this Ordinance.
(3) No person shall, on his own account or on behalf of another person, sell or offer for sale or buy or offer to buy any dutiable liquors which are stored else- where than in a general bonded warehouse, licensed brewery or distillery or in the ship in which they were imported. or on the licensed premises of the holder of a distillery or brewery licence.
(4) It shall be no defence to any charge under sub- section (1) or (2) that the possession or control of the accused was a joint possession or control.
remove
56.-(1) No person shall
any dutiable Removal. liquors or denatured spirits from any general bonded warehouse, licensed brewery or distillery except for export under an export permit, without a permit from the Superintendent in Form No. 2 in the Third Third Schedule, and except in accordance with the condi- Schedule.
Form No. 2. tions in such permit contained.
(2) Such permit shall be issued by the Superinten- dent upon receipt of a requisition filled in in duplicate in Form No. 2 in the Third Schedule: Provided always that the Superintendent shall refuse to issue a permit-
(a) for the removal of any such liqours except in closed cases or vessels each containing not less than two gallons or the reputed equivalent of two gallons;
(b) if such liquors are to be removed for pur- poses other than export to any place other than a general bonded warehouse, except upon payment of the duty thereon.
57. If it shall appear at any time that there is a Deficiency of
dutiable
deficiency in any general bonded warehouse, licensed liquors in a brewery or distillery in the quantity of dutiable liquors bonded or which ought to be found stored therein, the person licensed in charge or the licensee as the case may be, shall warehouse. be liable to pay to the Superintendent the duty leviable upon such deficiency, and shall in the absence of proof to the contrary be presumed to have illegally removed such liquors: Provided always that such person in charge or such licensee shall not be held liable for any deficiency which he may prove to have been caused by leakage or breakage or other accident.