24

This reduced the section to an absurdity in

the case where the only element of illegality

bazo the non-payment of duty.

(c) The section provided that every person who,

contrary to the provisions of the Ordinance,

had in his possession any intoxicating liquors which have been illegally made should be guilty

of an offence, but it is not contrary to the

provisions of the Ordinance to be in possession

of intoxicating liquors which have been ille-

-gally made.

(a) On the other hand, it was unnecessary for the

section to declare it to be an offence to be

in possession of any intoxicating liquors con-

-trary to the provisions of the Ordinance.

Even if the mere prohibition were not enough

section 89 makes it clear that contravention

of any prohibition is an offence.

3. Section E of this Ordinance replaces section 86 of the

principal Ordinance by a new section 86 which contains the

following provisions :

(a) On any charge of possession of dutiable

li-

-quors contrary to the provisions of the Ordi-

-nance it is to be presumed that the liquors

were dutiable, i.e., that the duty had not

been paid, but the accused can avoid liability

by proving beyond a reasonable doubt either

(i) that the duty had in fact been paid or (ii)

that he had good and sufficient reason to

believe that it had been paid.

(b)

Share This Page