Section 146: Power to take samples

(1) An officer may at any time take samples of any goods -
(a) which he is empowered by or under this Act to examine; or
(b)
which are on premises where goods chargeable with any duty are manufactured, prepared or subjected to any process; or
(c)
which, being dutiable goods, are held by any person as stock for his business or as materials for manufacture or processing.
(2)
Where an officer takes from any vessel, pipe or utensil on the premises of any spirits manufacturer or brewer, a sample of any product of, or of any materials for the manufacture of spirits or beer -
(a)
the spirits manufacturer or brewer may, if he wishes, stir up and mix together the contents of that vessel, pipe or utensil before the sample is taken; and
(b)
the sample taken by the officer shall be deemed to be representative of the whole contents of that vessel, pipe or utensil.
(3)
Any sample taken under this section shall be disposed of and accounted for in such manner as the Board may direct.