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40 1934

INDUSTRIAL ALCOHOL ACT, 1934

PART IV.

Compulsory Purchase of Industrial Alcohol by Importers and Refiners.

Interpretation of Part IV.

10. —(1) For the purposes of this Part of this Act, the expression “hydrocarbon light oils” means hydrocarbon oils of which not less than fifty per cent. by volume distils at a temperature not exceeding 185 degrees centigrade, or of which not less than ninety-five per cent. by volume distils at a temperature not exceeding 240 degrees centigrade, or which give off an inflammable vapour at a temperature of less than 22.8 degrees centigrade when tested in the manner prescribed by the Acts relating to petroleum.

The method of testing oils for the purpose of ascertaining whether they comply with the provisions of this sub-section relating to the distillation of a certain volume thereof at a certain temperature shall be such as the Revenue Commissioners may prescribe.

(2) In this Part of this Act—

the word “importer” means a person who carries on the business of importing into Saorstát Eireann mineral hydrocarbon light oils;

the word “refiner” means a person who carries on in Saorstát Eireann the business of producing mineral hydrocarbon light oils;

the word “imported” means imported into Saorstát Eireann;

the word “produced” means produced in Saorstát Eireann.

(3) For the purposes of this Part of this Act the nett quantity of mineral hydrocarbon light oils imported by an importer during any period shall be taken to be the actual quantity of mineral hydrocarbon light oils imported by him during such period less the following, that is to say, such (if any) quantity of the mineral hydrocarbon light oils imported by him during such period as was, in accordance with law, so imported free of the customs duty for the time being payable in respect of mineral hydrocarbon light oils, and such (if any) quantity of mineral hydrocarbon light oils as was during such period dealt with by him in any one or more of the following ways, that is to say, exported from Saorstát Eireann, shipped or deposited in a bonded warehouse for use as ship's stores, or loaded into any aircraft for use on a voyage to a place outside Saorstát Eireann.

(4) For the purpose of this Part of this Act the nett quantity of mineral hydrocarbon light oils produced by a refiner during any period shall be taken to be the actual quantity of mineral hydrocarbon light oils produced by him during such period less such (if any) quantity of mineral hydrocarbon light oils produced by him as was during such period dealt with by him in any one or more of the following ways, that is to say, exported from Saorstát Eireann shipped or deposited in a bonded warehouse for use as ship's stores, or loaded into any aircraft for use on a voyage to a place outside Saorstát Eireann.

Appointed periods.

11. —(1) The Minister, whenever and so often as he thinks fit, may by order declare that every period specified in such order shall be an appointed period for the purposes of this Part of this Act and whenever any such order is made every period specified in such order shall, so long as such order is in force, be an appointed period for the said purposes.

(2) The Minister may from time to time revoke any order made by him under sub-section (1) of this section.

Returns by importers and refiners.

12. —(1) Every importer shall not later than seven days after every appointed period send to the Minister a return in the prescribed form showing the nett quantity of mineral hydrocarbon light oils imported by him during such appointed period.

(2) Every refiner shall not later than seven days after every appointed period send to the Minister a return in the prescribed form showing the nett quantity of mineral hydrocarbon light oils produced by him during such appointed period.

(3) If any person, who is required by this section to make a return to the Minister, fails, neglects, or refuses to make such return in accordance with this section or makes in any such return any statement which is false or misleading in any material respect, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding one hundred pounds.

(4) An offence under this section may be prosecuted by or at the suit of the Minister as prosecutor.

(5) The Minister may by order make regulations in relation to any form referred to in this section as prescribed and the word “prescribed” in this section means prescribed by such regulations.

(6) This section shall come into operation on such day as may be fixed by order of the Minister.

Purchase of industrial alcohol by importers and refiners.

13. —(1) The Minister may after the expiration of any appointed period by order (in this section referred to as a sale order) do the following things, that is to say:—

(a) allocate to every importer, who imported any mineral hydrocarbon light oils during such period, a quantity of industrial alcohol, not exceeding a quantity which bears to the total quantity of industrial alcohol manufactured by the Minister during such period the same proportion as the nett quantity of mineral hydrocarbon light oils imported by such importer during such period bears to the total of the nett quantities of mineral hydrocarbon light oils imported by all importers during such period and the nett quantities of mineral hydrocarbon light oils produced by all refiners during such period;

(b) allocate to every refiner who produced any mineral hydrocarbon light oils during such period a quantity of industrial alcohol, not exceeding the quantity which bears to the total quantity of industrial alcohol manufactured by the Minister during such period, the same proportion as the quantity of mineral hydrocarbon light oils produced by such refiner during such period bears to the total of the nett quantities of mineral hydrocarbon light oils imported by all importers during such period and the nett quantities of mineral hydrocarbon light oils produced by all refiners during such period;

(c) fix, in terms of a rate per gallon and on the basis that such industrial alcohol is to be delivered at the premises of the Minister, the price to be paid for such industrial alcohol;

(d) require each person to whom any industrial alcohol has been allocated by such order to do the following things—

(i) to purchase from the Minister, at a price calculated at the rate per gallon fixed by such order, such industrial alcohol;

(ii) to pay to the Minister such price at such time or times as may be specified in such order in relation to such person;

(iii) subject to the next following sub-paragraph, to accept delivery of such industrial alcohol at the premises of the Minister specified in such order, and at such time or times as may be specified in such order in relation to such person;

(iv) in case such person has previously requested the Minister to deliver such industrial alcohol carriage paid at a place other than premises of the Minister and the Minister thinks fit to comply with such request, to accept delivery of such alcohol at such place and at such time or times as may be specified in such order in relation to such person, and to pay to the Minister at such time as may be specified in such order in relation to such person such sum in respect of such delivery (including carriage, insurance and other usual charges) as may be specified in such order.

(2) Whenever the Minister makes a sale order he shall forth-with serve such order on every person required by such order to purchase any industrial alcohol.

(3) Whenever a sale order is served on any person by the Minister, the following provisions shall have effect, that is to say:—

(a) the Minister shall be deemed to have entered into a contract with such person to sell to such person the industrial alcohol allocated by such order to such person at the price specified in such order in relation to such person and to deliver such industrial alcohol to such person at the place and at the time or times at which such person is required by such order to accept delivery of such industrial alcohol, and

(b) such person shall be deemed to have entered into a contract with the Minister to purchase such industrial alcohol in accordance with the requirements of such order so far as the same relates to such person.

(4) A sale order shall be served on any person in one or other of the following ways, that is to say:—

(a) by delivering to such person a copy of such order certified to be a true copy under the Official Seal of the Minister;

(b) by sending by post in a prepaid registered letter addressed to such person at the address at which he carries on business a copy of such order certified to be a true copy under the Official Seal of the Minister.

For the purposes of this sub-section, a company registered in Saorstát Eireann under the Companies Acts, 1908 to 1924, shall be deemed to carry on business at its registered office, and every other body corporate and every unincorporated body shall be deemed to carry on business at its principal office or place of business in Saorstá Eireann.