2. Rules of ascertaining that spirits to be removed have been rendered unfit for human consumption, etc. - [In each [State] [Inserted by the A.O. 1937.]] the Board of Revenue, or other authority specially authorized in that behalf by the [Central Government] [Substituted for "Local Government", by A.O., 1937.], shall prescribe from time to time, subject to the approval of the [Central Government] [Substituted for "Local Government", by A.O., 1937.] 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; andfor fixing the value of the spirit on which the ad valorem duty shall be levied.
