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Chapter: | 109
 | Title: | DUTIABLE COMMODITIES ORDINANCE | Gazette Number: | |
| Section: | 31 | Heading: | Execution and distress against licensees | Version Date: | 30/06/1997 |
(1) Where any sum is owing by any person licensed under the provisions of this Ordinance in respect of any duty or of any penalty incurred by him under this Ordinance, all goods on which duty is liable to be paid, whether or not that duty has been paid, and all materials for manufacturing or producing any such goods and all apparatus, equipment, machinery, tools, vessels and utensils for, or for preparing any such materials for, such manufacture or product or by which the trade in respect of which the duty is imposed is carried on, which are in the possession, custody or control of that licensee or of any agent of his or of any other person on his behalf or which, whether or not still in such custody or possession, were in such custody or possession-
- (a) at the time when the duty was charged or became chargeable or at any time while it was owing; or
(b) at the time of the commission of the offence for which the penalty was incurred,
(2) Notwithstanding anything in subsection (1), where the Commissioner or other officer authorized under section 26 or 26A has taken account of and charged any goods chargeable with duty, and those goods are in the ordinary course of trade sold for full and valuable consideration to a bona fide purchaser and delivered into his possession before the issue of any warrant or process for distress or seizure of the goods, those goods shall not be liable to be seized under subsection (1): (Amended L.N. 294 of 1982; 34 of 1984 s. 7)
Provided that, where any goods have been so seized, the burden of proof that the goods are by virtue of this subsection not liable to be so seized shall lie upon the person claiming that they are not so liable.
(3) Where any duty payable by a licensee remains unpaid after the time within which it is payable, the Commissioner may authorize in writing any person to distrain anything liable to be taken in execution under this section and to sell anything so distrained by public auction after giving 7 days' notice of the sale:
Provided that where the licensee is a distiller, brewer, or manufacturer, he may, subject in the case of a distiller to the requirements of this Ordinance as to permits for the removal of spirits, at any time before the date appointed for the sale, remove the whole or part of any product or materials for his manufacture which may have been so distrained upon paying to the Commissioner in or towards payment of the duty the true value of those products or materials. (Amended 3 of 1970 s. 36; L.N. 294 of 1982)
(4) Any notice required by subsection (3) shall be given by the Commissioner in writing to any person, who to his knowledge was at the time of seizure the licensee or the agent or servant of the licensee, and shall be deemed to have been duly served on the person concerned- (Amended L.N. 294 of 1982)
- (a) if delivered to him personally; or
(b) if addressed to him and left or forwarded by registered post to him at his usual or last known place of abode or business.
(6) The proceeds of sale of any such distress as aforesaid shall be applied in or towards payment of the cost and expenses of the distress and sale and in or towards payment of the duty due from the licensee, and the surplus, if any, shall be paid to the licensee.
[cf. 1952 c. 44 s. 253 U.K.]