1161
(2) Such licences may be in the respective forms in Second the Second Schedule or in such other form as the Schedule.
Forms Nos. Governor in Council may appoint.
1-5.
(3) Such licences shall be for such periods as the Governor in Council may appoint, and in default of such appointment every such licence shall expire on the 31st day of December next after the date of its being issued.
(4) The grant or renewal of any such licence shall be in the absolute discretion of the Superintendent.
31. No person shall manufacture tobacco except Mann- under and in accordance with a manufacturers licence, facturers
licence.
32. No person shall import any tobacco for sale Importers except under and in accordance with an importers licence.
licence.
33. No person shall sell any tobacco by retail Retailers except under and in accordance with a retailers licence, licence.
of licensee.
34.-(1) Every licensee under this Ordinance shall Inspection at all times allow the Superintendent or any revenue of premises officer to enter his premises and to inspect the stock of tobacco therein and to take samples thereof and to inspect and make copies of and extracts from any books of account kept in connexion therewith and any other documents relating thereto.
(2) Such licensee shall produce all such books and documents on demand,
Licensee to be liable
35. The licensee of every general bonded or licensed for duty warehouse shall be liable for the payment of all duties and to payable in respect of any tobacco at any time stored prevent therein, and shall prevent the removal of any tobacco illegal
removal. therefrom except in accordance with the provisions of this Ordinance and of all regulations made thereunder.
to
bonded or licensed
36. If it shall appear at any time that there is a Deficiency deficiency in any general bonded or licensed warehouse of dutiable in the quantity of dutiable tobacco which ought to be tobacco in found stored therein, the licensee of such general general bonded or licensed warehouse shall be liable to pay the Superintendent the duty leviable upon such warehouse. deficiency, and shall in the absence of proof to the contrary be presumed to have removed such tobacco without a permit.
Permits.
37.—(1) It shall be lawful for the Superintendent Permits
to issue the following permits :-
(a) to remove duty-paid tobacco from a ship or from the Railway premises or from a general bonded or licensed warehouse;
(b) to remove dutiable tobacco from a ship tɔ a licensed warehouse or from a general bonded or licensed warehouse to a general bonded warehouse or to a licensed warehouse;
(c) to remove dutiable tobacco from a ship or from the Railway premises or from a general bonded or licensed warehouse for export;
(d) such other permits as the Superintendent
may appoint.
generally.