184586-1931-Supplementary-Bills-read-a-first-time--Liquors — Page 17

Power to distrain for arrears of duty on spirits dis- tilled in the Colony.

Ordinance not to apply to distillation for medical purposes. Ordinance.

No. 9 of

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1236

(6) In calculating the duty chargeable on spirits an allowance shall be made for any deficiency oc- casioned by natural waste, subject to the following provisions-

(a) The allowance shall not exceed one and a half per cent. on the spirits removed from the receiver to the store.

(b) If the deficiency exceeds three per cent, on the spirits so removed no allowance whatso- ever shall be made.

(7) Notwithstanding the provisions of sub-sections (1) to (6), the distiller shall pay to the Superintendent within three days of the close of each weekly period, or within such other period as may be prescribed by the Superintendent, the duty payable on all spirit duly tested and passed for delivery out of the licensed premises by the inspecting revenue officer during the previous week. Such payment shall be in part or whole discharge, as the case may be, of the amount chargeable under sub-section (1).

(8) No duty shall be payable in the case of the under-mentioned classes of spirit:-

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(a) on spirit duly denatured on the licensed pre- mises to the satisfaction of the Superinten- dent;

(b) on spirit duly exported from the Colony after having been duly tested and passed by the inspecting revenue officer;

(c) on spirit destroyed in the presence of the

inspecting revenue officer;

(d) on spirit warehoused or removed to store,

while still remaining therein.

60.-(1) If any duty payable by a distiller, as ascertained by the Superintendent, remains unpaid after the time at which it is payable, the Superinten- dent may, by warrant signed by him, empower any person to distrain all spirits, and all materials for distilling spirits, and all vessels and utensils, belong- ing to the distiller, or in any premises in the use or possession of the distiller, or of any person on his behalf or in trust for him, and also all spirits ware- housed in the name of the distiller, and to sell the same by public auction, giving six days previous notice of the sale.

(2) The proceeds of sale shall be applied in or towards payment of the costs and expenses of the distress and sale, and in or towards payment of the duties due from the distiller, or in respect of any spirits so warehoused and distrained and sold, and the surplus, if any shall be paid to the distiller.

(3) In the event of any spirits being so distrained the distiller may, at any time before the day appoint- ed for the sale thereof, remove under permit the whole or any part thereof on paying the Superinten- dent, the true value of the spirits so removed, or such part thereof as may be sufficient to cover the total amount of duty due and the costs and expenses of the distress and proposed sale.

(4) Permits for such removal shall on application be granted as if the distress had not been made.

61. Nothing in this Ordinance contained shall apply to any distillation by a medical practitioner or by a person registered under the Pharmacy and Poisons Ordinance, 1916, which is proved to be for genuine medicinal or scientific purposes, or to any distillation of essential oils.