Contracti for sale of duty-paid
goods when duties are altered or repealed.
Execption
and distress. against licensees. 15 & 16 Geo, 6 & 1 Eliz. 2.
c. 44, s. 253.
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(2) If when assessing duty under the provisions of subsection (1) it is not possible to ascertain the exact quantity, nature or value of the goods concerned, the Director may assess duty on the basis of the best evidence available or where such evidence does not exist or is not con- sidered to be correct he may decide on the quantity and nature of the goods or he may fix a value which shall be deemed to be the value of the goods for the purposes of calculation of duty.
(3) Any person who is aggrieved by a decision of the Director made under subsection (2) may appeal by way of petition to the Governor in Council.
30. (1) When any new duty is imposed and when any duty is increased and any duty-paid goods are delivered on or after the day on which the new or increased duty takes effect, in pursuance of a contract made before that day, and the seller has paid such new or increased duty, he may in the absence of any agreement to the contrary recover as an addition to the contract price a sum equal to the amount paid by him in respect of the goods on account of the new duty or the increase of duty, as the case may be.
(2) When any duty is repealed or decreased and any duty-paid goods are delivered on or after the day on which the duty ceases or the decrease in duty takes effect, in pursuance of a contract made before that day, the buyer, in the absence of any agreement to the contrary, may, if the seller has had in respect of those goods the benefit of the repeal or decrease in the duty, deduct from the contract price a sum equal to the amount of the duty or the decrease of duty, as the case may be.
(3) When any addition to or deduction from the contract price may be made under this section on account of any new or repealed duty, such sum as may be agreed upon, or in default of agreement as may be determined by the Director, as representing in the case of a new duty any expenses incurred and in the case of a repealed duty any expenses saved may be included in the addition to or deduction from the contract price and may be recovered or deducted accordingly.
(4) This section shall apply although the goods have undergone some process of manufacture since the duty was paid.
31. (1) Where any sum is owing by any person licensed under the provisions of this Ordinance or any regulation made thereunder in respect of any duty or of any penalty incurred by him under this Ordin- ance or any regulations made thereunder, all goods on which duty is liable to be paid, whether or not that duty has been paid, and all materials for manufacturing or producing any such goods and all apparatus, equipment, machinery, tools, vessels and utensils for, or for preparing any such materials for, such manufacture or product or by which the trade in respect of which the duty is imposed is carried on which are in the possession, custody or control of that licensee or of
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any agent of his or of any other person on his behalf or which, whether or not still in such custody or possession, were in such custody or possession-
(a) at the time when the duty was charged or became chargeable
or at any time while it was owing; or
(b) at the time of the commission of the offence for which the
penalty was incurred,
shall be liable to be taken in execution in default of the payment of that sum.
(2) Notwithstanding anything in subsection (1), where the Director or other officer authorized under section 26 has taken account of and charged any goods chargeable with duty, and those goods are in the ordinary course of trade sold for full and valuable consideration to a bona fide purchaser and delivered into his possession before the issue of any warrant or process for distress or seizure of the goods, those goods shall not be liable to be seized under subsection (7):
Provided that, where any goods have been so scized, the burden of proof that the goods are by virtue of this subsection not liable to be so seized shall lie upon the person claiming that they are not so liable.
(3) Where any duty payable by a licensee remains unpaid after the time within which it is payable, the Director may authorize in writing any person to distrain anything liable to be taken in execution under this section and to sell anything so distrained by public auction after giving seven days' notice of the sale:
Provided that where the licensec is a distiller, brewer, or manufac. turer, he may, subject in the case of a distiller to the requirements of this Ordinance or any regulations made thereunder as to permits for the removal of spirita, at any time before the date appointed for the sale, remove the whole or part of any product or materials for his manufacture which may have been so distrained upon paying to the Director in or towards payment of the duty the true value of those products or materials.
(4) Any notice required by subsection (3) shall be given by the Director in writing to any person, who to his knowledge was at the time of seizure the licensee or the agent or servant of the licensee, and shall be deemed to have been duly served on the person concerned-
(a) if delivered to him personally; or
(b) if addressed to him and left or forwarded by registered post to him at his usual or last known place of abode or business. (5) Where such notice cannot be served as provided in subsection (4) then a notice that anything has been seized in default of any payment in accordance with the provisions of subsection (1) shall be exhibited in a place available to the public at the office of the Director for a