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"ABL is an acronym for the Belgian army; the "AB" of ABL stands for Armée Belge - the French words for "Belgian Army," while the "BL" stands for "Belgisch Leger" - the Flemish words for Belgian Army."
I suspect 51 would either be the year of manufacture or year of service entry. Any chance this is a Brit 2" SBML mortar sold or donated to Belgium after the war? Not sure what SEM is but likely something like Section d'equipments mortier or munitions. Possibly an ordnance acceptance mark?