DISTILLATION ACT 1901 (REPEALED)
PART V
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REMOVAL OF SPIRITS, AND COMPUTATION AND PAYMENT OF DUTY
SECTION 51 (Repealed by 74 of 2006)
51
LOSS DURING DISTILLATION
If whilst any operation is being carried on any loss of vapour or spirits takes place by unavoidable accident before the spirit reaches the spirit receiver, and notice of such accident is immediately on its discovery given to an officer, the officer shall inquire into the circumstances of the accident and report to the Collector, who may remit the duty on the quantity of spirit lost, but in default of such immediate notice no allowance for loss shall be made.
If whilst any operation is being carried on any loss of vapour or spirits takes place by unavoidable accident before the spirit reaches the spirit receiver, and notice of such accident is immediately on its discovery given to an officer, the officer shall inquire into the circumstances of the accident and report to the Collector, who may remit the duty on the quantity of spirit lost, but in default of such immediate notice no allowance for loss shall be made.
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