DISTILLATION ACT 1901 (REPEALED)

PART IX - MISCELLANEOUS  

SECTION 82 (Repealed by 74 of 2006)   REMOVAL OF SPIRITS ON CANCELLATION ETC OF LICENCE  

82(1)
Where a licence has been cancelled, or a licence has expired and has not been renewed, the Collector may cause any spirits, being spirits on which duty has not been paid, on the premises that were, under the licence, the licensed premises of the holder of the licence, and, if the Collector thinks fit, the vessels and packages in which those spirits are contained, to be removed to a warehouse or such other place of security as the Collector thinks fit.

82(2)
Unless, within 6 months after the removal of spirits, vessels and packages under subsection (1):

(a) they are claimed, in writing, by the person entitled to them; and

(b) the duty, expenses of removal, warehouse rent and charges and other storage charges (if any) on or in respect of them are paid;

they may be sold by the Collector.

82(3)
The duty to be paid on spirits claimed under subsection (2) shall be calculated at the rate in force at the time when the duty is paid.