No offence under the provisions for close seasons1 or under an order protecting seals2 is committed by any person where the contravention consists only of the taking or attempted taking of any seal which has been disabled otherwise than by his act and was taken or to be taken solely for the purpose of tending it and releasing it when no longer disabled3. Nor is such an offence committed by reason only of the unavoidable killing or injuring of any seal as an incidental result of a lawful action4. A person is not guilty of such an offence by
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