CAP. 109]
Dutiable Commodities.
[8. 65 cont.]
Distilling, etc. adulterated liquor.
Duty on spirit distilled in
this Colony.
37 of 1950, Schedule.
excuse have in his possession, custody or control any fermenting or fermented material.
(b) without lawful authority or
[64]
66. (1) Any person who imports, distils, makes, sells, supplies or deals in any adulterated liquor shall be guilty of an offence and shall, if such adulterated liquor is proved to the satisfaction of a magistrate to be injurious to health, be liable on a second conviction to imprisonment for six months, in addition to any other penalty to which he may be liable under this Ordinance.
(2) No person shall be convicted under this section if he shows to the satisfaction of the magistrate that the liquor in respect of which he is charged was not intended for sale or that he did not know or could not with reasonable diligence [65] have known that the liquor was adulterated.
67. (1) The duty on spirits made in a distillery is to be charged in respect of the wort or wash, the low wines and the feints and spirits made in the distillery and shall be payable according to such of those modes of charge as produces the greatest amount of duty.
(2) In respect of the wort or wash the duty is to be charged in respect of the quantity of fermentable material used in the preparation thereof, the method of ascertaining the duty so chargeable being as follows. A bulk sample of not less than one catty shall be drawn by a revenue officer from each consignment of fermentable material received by the licensee on his licensed premises and shall be fermented by the Government Chemist or any other analyst in the employment of the Government, with ferment obtained from the same distillery, for the maximum period allowed for the material and ferment in question by the regulations relating to distilleries in force for the time being and shall on the completion of the fermentation be distilled by such analyst who shall determine the amount of absolute alcohol produced. From the amount of absolute alcohol so determined the analyst shall calculate the number of gallons of spirit containing twenty-five per cent of alcohol by weight which one picul of such fermentable material is found capable of producing. From the amount so determined a deduction shall be made of ten per cent from the 1st day of November
248
CAP. 109]
Dutiable Commodities.
[8. 65 cont.]
Distilling, etc. adulterated liquor.
Duty on spirit distilled in
this Colony.
37 of 1950, Schedule.
excuse have in his possession, custody or control any fermenting or fermented material.
(b) without lawful authority or
[64]
66. (1) Any person who imports, distils, makes, sells, supplies or deals in any adulterated liquor shall be guilty of an offence and shall, if such adulterated liquor is proved to the satisfaction of a magistrate to be injurious to health, be liable on a second conviction to imprisonment for six months, in addition to any other penalty to which he may be liable under this Ordinance.
(2) No person shall be convicted under this section if he shows to the satisfaction of the magistrate that the liquor in respect of which he is charged was not intended for sale or that he did not know or could not with reasonable diligence [65] have known that the liquor was adulterated.
67. (1) The duty on spirits made in a distillery is to be charged in respect of the wort or wash, the low wines and the feints and spirits made in the distillery and shall be payable according to such of those modes of charge as produces the greatest amount of duty.
(2) In respect of the wort or wash the duty is to be charged in respect of the quantity of fermentable material used in the preparation thereof, the method of ascertaining the duty so chargeable being as follows. A bulk sample of not less than one catty shall be drawn by a revenue officer from each consignment of fermentable material received by the licensee on his licensed premises and shall be fermented by the Government Chemist or any other analyst in the employment of the Government, with ferment obtained from the same distillery, for the maximum period allowed for the material and ferment in question by the regulations relating to distilleries in force for the time being and shall on the completion of the fermentation be distilled by such analyst · who shall determine the amount of absolute alcohol produced. From the amount of absolute alcohol so determined the analyst shall calculate the number of gallons of spirit containing twenty-five per cent of alcohol by weight which one picul of such fermentable material is found capable of producing. From the amount so determined a deduction shall be made of ten per cent from the 1st day of November
248
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