PART V.

Compulsory Purchase of Industrial Alcohol from the Company by Distributors and Use by Distributors of Industrial Alcohol so Purchased.

Interpretation of Part V.

41. —(1) For the purposes of this Part of this Act, the expression “mineral 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 “duty” means any duty which is a customs duty or an excise duty;

the word “distributor” means a person who clears mineral hydrocarbon light oils on payment of duty from ship, train, conveyance, bonded installation, or refinery for consumption within the State;

the expression “motor fuel” means fuel capable of being used for the propulsion of motor cars.

(3) For the purposes of this Part of this Act, the quantity of mineral hydrocarbon light oils cleared by a distributor during any period shall be taken to be the actual quantity of mineral hydrocarbon light oils cleared by him for consumption within the State during such period on payment of duty.

Returns by distributors.

42. —(1) Every distributor shall, within the prescribed number of days after the appointed day, send to the Company a return, in such form and containing such particulars as the Minister may direct, showing the quantity of mineral hydrocarbon light oils cleared by him during the period commencing on the 1st day of July, 1936, and ending immediately before the commencement of the appointed month.

(2) Every distributor shall, within the prescribed number of days after the appointed month and each subsequent month, send to the Company a return, in such form and containing such particulars as the Minister may direct, showing the quantity of mineral hydrocarbon light oils cleared by him during such month.

(3) If any distributor fails, neglects, or refuses to make a return to the Company in accordance with this section or makes in any such return any statement which is false or misleading in any material respect, such distributor 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, and, in the case of a continuing offence, to a fine not exceeding five pounds for each day during which the offence is continued.

(4) In this section the expression “the appointed month” means the month in which the appointed day falls.

(5) The Minister may make regulations in relation to any matter referred to in any sub-section of this section as prescribed, and the word “prescribed” in such sub-section means prescribed for the purposes of such sub-section by such regulations.

(6) The Minister may, upon the request of the Company, refer to the Revenue Commissioners for verification any returns made to the Company under this section and the Revenue Commissioners may examine such returns and report to the Minister the result of such examination.

Returns not to be disclosed.

43. —(1) Subject to the provisions of this section, it shall not be lawful for the Company or any officer of the Company to disclose to any person other than the Minister or an officer of the Company the contents or any part of the contents of a return made by a distributor under the immediately preceding section.

(2) If any person acts in contravention of this section such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds.

(3) In this section the expression “officer of the Company” includes any director of the Company.

(4) Nothing in sub-section (1) of this section shall apply to any disclosure for the purposes of—

(a) sub-section (6) of the immediately preceding section, or

(b) legal proceedings taken or proposed to be taken under the said immediately preceding section.

Purchase of industrial alcohol by distributors.

44. —(1) On and after the appointed day the Company may whenever and so often as it thinks fit, by order (in this Part of this Act referred to as an allocation order) do, with the consent of the Minister, the following things, that is to say:—

(a) fix a specified quantity of industrial alcohol to be the allottable amount for the purposes of such order;

(b) allot the allottable amount amongst distributors in such proportions as the Company thinks proper.

(2) Whenever the Company makes an allocation order the following provisions shall have effect, that is to say:—

(a) the Company shall make, in respect of each distributor to whom a quantity of industrial alcohol has been allotted by such allocation order, an order (in this Part of this Act referred to as a sale order) requiring such distributor to do the following things, that is to say:—

(i) to purchase from the Company, at a price (to be specified in such sale order) calculated at the rate per gallon for the time being fixed by the Minister, with the concurrence of the Minister for Finance, for the purposes of this section, the quantity of industrial alcohol so allotted to him,

(ii) to pay to the Company such price within seven days after the date of the service of such sale order on him,

(iii) to accept delivery of the said quantity at the premises of the Company specified in such sale order at such time or times as may be specified in such sale order;

(b) the Company shall upon the making of such sale order serve such order on such distributor.

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

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

(b) such distributor shall be deemed to have entered into a contract with the Company to purchase such industrial alcohol in accordance with the requirements of such order.

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

(a) by delivering to such distributor a copy of such order certified to be a true copy under the seal of the Company;

(b) by sending by post in a registered letter addressed to such distributor at the address at which he carries on business a copy of such order certified to be a true copy under the seal of the Company.

For the purposes of this sub-section, a company registered within the State 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 within the State.

Allocation orders and sale orders not to be disclosed.

45. —(1) It shall not be lawful for the Company or any officer of the Company—

(a) to disclose the contents of an allocation order to any person other than another officer of the Company or the Minister, or

(b) to disclose the contents of a sale order (except for the purposes of any legal proceedings taken or proposed to be taken in relation thereto) to any person, other than the distributor to whom such sale order relates or another officer of the Company or the Minister.

(2) If any person acts in contravention of this section such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds.

(3) In this section the expression “officer of the Company” includes any director of the Company.

Use of industrial alcohol sold by Company to distributors.

46. —(1) Subject to the provisions of sub-section (3) of this section, it shall not be lawful for any distributor to deal with industrial alcohol purchased by him from the Company otherwise than by using it for the purpose of producing therefrom, by blending it with mineral hydrocarbon light oils, motor fuel.

(2) If any distributor acts in contravention (whether by commission or omission) of sub-section (1) of this section, such distributor shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding two hundred pounds.

(3) The Minister may, whenever and so often as he thinks fit, by licence authorise any distributor, subject to such conditions (if any) as the Minister thinks proper and inserts in such licence either (as may be specified in such licence) to sell or use for a purpose, other than the purpose mentioned in sub-section (1) of this section, a specified quantity of industrial alcohol purchased by such distributor from the Company, and whenever any such licence is granted to a distributor, it shall be lawful for such distributor, under and in accordance with such licence, to sell or use (as may be specified in such licence) the quantity, specified in such licence, of such industrial alcohol, on compliance with the laws relating to Excise.

Regulations for blending industrial alcohol and mineral hydrocarbon light oils.

47. —(1) The Minister may make regulations in relation to the blending by distributors of industrial alcohol and mineral hydrocarbon light oils for the purpose of producing motor fuel therefrom, and, without prejudice to the generality of the foregoing, may by such regulations do all or any of the following things—

(a) fix for the purposes of such regulations the various grades of mineral hydrocarbon light oils,

(b) fix, subject to the provisions of any statutory regulations for the time being in force in regard to power methylated spirits, the maximum and minimum percentages of industrial alcohol which may be mixed with the various grades of mineral hydrocarbon light oils.

(2) If any distributor acts in contravention (whether by commission or omission) of any regulations made under this section, such distributor shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding two hundred pounds.

Inspection of premises of distributors.

48. —(1) Any authorised officer may at all reasonable times enter any premises in which any distributor carries on business and there do all or any of the following things, that is to say examine any process of blending industrial alcohol and mineral hydrocarbon light oils being carried on in such premises, and examine and take without payment samples of any mineral hydrocarbon light oils or any blend of industrial alcohol and mineral hydrocarbon light oils found in such premises.

(2) Every person who obstructs any authorised officer in the exercise of the powers conferred on him by this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds.

(3) In this section the expression “authorised officer” means a person authorised in writing by the Minister to exercise the powers conferred on an authorised officer by this section.

Designation under which blend of industrial alcohol and mineral hydrocarbon light oils may be sold.

49. —(1) The Minister may make regulations prescribing the designation which may be used in connection with a motor fuel which is a blend of industrial alcohol and mineral hydrocarbon light oils.

(2) Whenever regulations made by the Minister under this section are in force it shall not be lawful for any person to sell or offer or expose for sale any motor fuel, which is a blend of industrial alcohol and mineral hydrocarbon light oils, under a designation other than that prescribed by such regulations.

(3) If any person acts in contravention of this section, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine, not exceeding fifty pounds.