DUTIABLE COMMODITIES.
No. 36 of 1931.
1961
or on any premises at which his principal is licensed to sell the liquor, or at any place indicated in the permission aforesaid.
(3) This section shall apply notwithstanding that the liquor is the property of the Government of the United Kingdom or of this Colony or forms part of the estate of a bankrupt or deceased person or is sold by order of the court.
be dutiable
74.-(1) All the provisions of this Ordinance relating to Denatured dutiable goods shall apply to any denatured spirits unless and until the Monopoly Analyst certifies in writing in each case that such spirits are non-dutiable, and upon the issue of such certificate the liquor to which it relates shall be deemed to be duty-paid goods.
(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 III-TOBACCO.
75. In the application of this Ordinance to tobacco-
(a) "Tobacco" includes all tobacco, whether manufactured or not;
(b) "Adulterated tobacco" means tobacco mixed or treated with any substance except water, the essential oils commonly used for scenting or flavouring tobacco, and alkaline salts, in prescribed quantities.
goods until Monopoly Analyst certifies
to the contrary.
Definition of tobacco.
76. Except for purposes of decoration only, or under and in accordance with such licence, and subject to such conditions and restrictions, as may be prescribed by regulations, no person shall grow or cultivate the tobacco plant.
77.—(1) No person shall import, manufacture, sell, supply or deal in adulterated tobacco.
(2) No person shall be convicted under sub-section (1) if he shows to the satisfaction of the magistrate that the tobacco in respect of which he is charged was not intended for sale or that he did not know or could not with reasonable diligence have known that the tobacco was adulterated.
Page 35
Page 36
DUTIABLE COMMODITIES.
No. 36 of 1931.
1961
or on any premises at which his principal is licensed to sell the liquor, or at any place indicated in the permission aforesaid.
(3) This section shall apply notwithstanding that the liquor is the property of the Government of the United Kingdom or of this Colony or forms part of the estate of a bankruptor deceased person or is sold by order of the court.
be dutiable
74.-(1) All the provisions of this Ordinance relating to Denatured dutiable goods shall apply to any denatured spirits unless and spirits to until the Monopoly Analyst certifies in writing in each case that such spirits are non-dutiable, and upon the issue of such certificate the liquor to which it relates shall be deemed to be duty-paid goods.
(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 III-TOBACCO.
75. In the application of this Ordinance to tobacco- (a) "Tobacco" includes all tobacco, whether manufactured or not;
(b) "Adulterated tobacco" means, tobacco mixed or treated with any substance except water, the essential oils commonly used for scenting or flavouring tobacco, and alkaline salts, in prescribed quantities.
goods until Monopoly Analyst certifies
to the contrary.
Definition of tobacco.
76. Except for purposes of decoration only, or under and Restriction. in accordance with such licence, and subject to such conditions on tobacco
growing. and restrictions, as may be prescribed by regulations, no person. shall grow or cultivate the tobacco plant.
77.—(1) No person shall import, manufacture, sell, supply Manu- or deal in adulterated tobacco.
facture, .etc., of
adulterated
(2) No person shall be convicted under sub-section (1) if tobacco. he shows to the satisfaction of the magistrate that the tobacco in respect of which he is charged was not intended for sale or that he did not know or could not with reasonable diligence have known that the tobacco was adulterated.
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