42
CAP. 109]
Dutiable Commodities
[1989 Ed.
(1B) For the purposes of subsection (1), any adulterated liquor found in licensed premises shall be presumed until the contrary is proved, to be in the possession of the licensee for the purpose of sale. (Added 34 of 1976 s. 7)
(2) In the case of any conviction under this section the magistrate may order that any liquor to which the conviction relates and any similar liquor, whether the same be proved to have been adulterated or not, which was on the defendant's premises or in his possession or under his control at the time of the commission of the offence, or which has been seized under this Ordinance, shall be forfeited:
Provided that no such liquor shall be forfeited if it is proved to the satisfaction of the magistrate by the defendant, or by any person into whose possession such liquor may have come, that the same has not been adulterated or was not for sale.
(3) Any liquor forfeited under this section shall be disposed of as the Commissioner directs. (Amended L.N. 294 of 1982)
62. (Repealed 66 of 1986 s. 27)
63. (Repealed 16 of 1989 s. 4)
64. Denatured spirits to be dutiable goods until certified to the contrary
(1) All the provisions of this Ordinance relating to dutiable goods shall apply to any denatured spirits unless and until the Government Chemist has certified in writing in each case that such spirits are denatured spirits, and upon the issue of such certificate the liquor to which it relates shall be deemed to be not dutiable. (Amended 3 of 1970 s. 28)
(2) Any fee prescribed by the Governor in Council for such certificate may be proportionate to the duty which would have been payable had the liquor not been denatured: but no such fee (except a minimum fee) shall exceed one-tenth of the duty.
PART IV
TOBACCO
65. Definition of tobacco
In the application of this Ordinance to tobacco-
"Chinese prepared tobacco" (Suk Yin ) is tobacco prepared in the traditional Chinese manner from tobacco leaf grown in China, and comprises 7 main types, namely