Detail

Back to Revised Laws of Saint Lucia (2021)

38. No compensation for spirits lost in Government warehouse

If any spirits warehoused in a Government warehouse are lost or destroyed by fire or otherwise, no claim for compensation shall be brought against the Government or any officer in respect thereof, but no duty shall be payable thereon.

Previous Next

38. No compensation for spirits lost in Government warehouse

1. Short title

2. Interpretation

3. Duty to be levied on litre of alcohol

4. Imposition and amendment of excise duties

5. Appointment of officers

6. Registration of stills

7. Transfer of registered still

8. No removal, etc., of stills without notice

9. Prohibition of distilling, etc., without licence

10. Grant of licence. Licence not to be granted in certain cases

11. Transfer of licence

12. Special licence may be granted to chemists and others

13. Construction of stills

14. Defective building, etc.

15. Cabinet may permit distiller to use fittings, etc., not prescribed by this Act

16. Alteration of vessels, utensils, pipes and fittings

17. Notice to be given of intention to recommence distilling

18. Distiller not to distill from wash not made in his or her distillery

19. Officer may take sample of spirits, etc.

20. Removal of spirits

21. How quantity of spirits to be ascertained

22. Storage tank

23. Spirits to be kept only in spirit receiver or store

24. Spirits to be drawn off into packages in presence of Officer, etc.

25. Account of stock and penalty for excess or deficiency

26. Redistillation of spirits

27. Low wines or spirits not to be mixed so as to increase gravity

28. Government Warehouse

29. Distiller's warehouse

30. Removal of spirits from distillery to warehouse

31. Duty to be paid on deficiency occurring during removal into warehouse

32. Payment of duty when deficiency occurs in warehouse

33. Storage dues

34. Storage of packages in warehouse

35. Vatting, blending, etc., in warehouse

36. Transfer of warehoused spirits

37. Samples from warehoused spirits

39. Duty payable on delivery from warehouse

40. Duty and storage dues payable before removal

41. Delivery of spirits for exportation or for ship's stores

42. Spirits from one warehouse to another

43. Regulations for delivery of spirits

44. Grant of permit

45. Permit to accompany spirits removed by a dealer

46. Marks and numbers to be stated on request note and permit

47. Penalties for removal of spirits without permit and fraudulent use of permit

48. Penalty and forfeiture for forgery of request note or permit

49. Dealer to cancel permit

50. Remission of duty on lost spirits

51. Methylation of spirits

52. Offences and penalty in connection with methylated spirits

53. Purified methylic alcohol to be liable to duty

54. Spirits used in arts or manufactures may be exempted from duty

55. Weighing machine, weights and measures to be provided by distiller

56. Distiller to provide accommodation for officer

59. Penalty for illegal dealings with wash, low-wines or spirits

60. Penalty for receiving, etc., spirits illicitly distilled or when duty not paid

61. Penalty for permitting unlicensed distillation on premises

62. Penalty on person present at unlicensed distillation, etc.

63. Obstruction of officer

64. Penalty on person making signals to persons engaged in illicit distilling, etc.

65. Assaults on persons acting under Excise law

66. Illegal buying or procuring of spirits

67. Persons in possession of unpermitted spirits

68. Penalty on constables refusing to aid

69. Penalty on persons offering or accepting bribes

70. Power of officers to enter any land

71. Power of entry on premises of distiller

72. Power to search for pipes, etc.

73. Power to go on board and search ships

74. Detention of and penalty on persons unlawfully removing spirits

75. Power to enter and search for illicit stills and spirits

76. Supply of lights and ladders

77. Power to take samples

78. Power to enter premises of dealer

79. Power to require receiver, worm-tank and worm to be emptied

80. Forfeitures and seizures

81. Restoration of things seized

82. Procedure in respect of things seized

83. When reasonable cause for seizure no liability to action or prosecution and no costs to claimant

84. Dealings with things forfeited and proceeds of sale

85. Reward to informer and persons aiding

86. Discharge of offender who informs

87. Proceedings to be commenced within 6 months and to be taken in name of Comptroller of Excise or Commissioner of Police

88. Liability of distiller or dealer for acts of servant

89. Onus of proof of exemption on defendant

90. Distillery apparatus to be deemed property of distiller

91. Refund of duty

92. Liability of corporation to disqualification

93. Acts to be done by distiller may be done by agent

94. General penalty

95. Penalty under sections 25, 26, 51 and 54

96. Forms

97. Regulations

98. Cabinet may make interim order

99. Excise Duty to be refunded when order expires

Schedule 1

Schedule 2

57. Fastenings for locks to be provided by distiller

58. Tampering with locks, etc.

Revised Laws of Saint Lucia (2021)

38. No compensation for spirits lost in Government warehouse

Address

CONTACT

Need help?

Site Map

Quick Links

Important Links