Amendment status not verified — confirm the current text below against the official source.
[In each State] the Board of Revenue, or other authority specially authorized in that behalf by the [Central Government], shall prescribe from time to time, subject to the approval of the [Central Government] rules-- for ascertaining and determining that spirits proposed to be removed for the purposes aforesaid have been effectually and permanently rendered unfit for human consumption, as required by Section 1 of this Act; for causing such spirits to be so rendered, if necessary, by its own officers at the expense of the person who wishes to remove them; and for fixing the value of the spirit on which the ad valorem duty shall be levied. Inserted by the A.O. 1937. Substituted by the A.O. 1937, for "L.G.". Substituted by the A.O. 1937, for "L.G.".