60. Notwithstanding the provisions of section 59, if the cancellation of the permit is not preceded or followed by a conviction for any offence under this act committed by a holder of such permit while it was in force, the Corporation shall remit to the person who held it:(a) the proceeds of sale by the Corporation of beer and weak cider seized and confiscated by the Commission, having an alcoholic content of not more than five per cent by weight, less ten per cent of such proceeds and the transportation costs;
(b) the value, as determined by the general manager, of the other alcoholic beverages seized and confiscated, less ten per cent and the transportation costs.