Section 26: Compensation in special cases.

(1) Where any spirits on the premises of the holder of a licence under this Act are destroyed, stolen or unlawfully removed by or with assistance or connivance of an officer, and that officer is convicted of the offence, the Board shall, if the licensee was not a party to the offence, pay compensation for any loss caused by any such destruction, theft or removal; and it is hereby declared that in any such case no duty shall be payable on any such spirits by the licensee, and duty (if any) paid thereon by the licensee shall be refunded.
(2)
Subject to the provisions of subsection (1) of this section, compensation shall not be payable by the Board, and no action shall lie against the Board or any officer for any loss or damage caused to any goods by any officer acting in the execution of his duty except where the loss or the damage occurs as the direct result of the unlawful act or negligence of such officer or arises out of any unsuccessful search to which subsection (2) of section 9 of this Act applies.