CO882-(8-9) — Page 625

PUBLIC RECORD OFFICE

Reference :-

C.O. 882

6

PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO

Payment for

pris.leges

Form M conditions f

lite ve. s

Counterpart Agreement to

to executed

by license.

Tower to

קייייי

brences, &c

Further THIRAY to

Cancel Licences.

Burrender of licence

23

Section 14 (2), or in accordance with such scale or equi valents calculated on the quantity of materials used, or by the degree of attenuation of the wash or wort, as the case may be, as the Governor may prescribe

ol) Generally, by such other methods of taxation as the Legislative Council

may, by resolution, from time to time appoint

Instead of, or in addition to, any duty leviable under this chapter, the Governor may accept payment of a sum in consideration of the grant of any exclusive privilege under Section 15.

VI

Licences, &c.

24. Every licence, permit, or pass granted under this Ordinance shall be granted

(a) On payment of such fees, if any;

(b) For such period;

(c) Subject to such restrictions and on such conditions; and

(4) Shall be in such form and contain such particulars;

as the Governor may direct, either generally or in any particular instance, in this behalf

25. Every person taking out a licence under this Ordinance may be required to execute a counterpart agreement in conformity with the tenor of his licence, and to give such security for the performance of his agreement as the authority granting the licence may require.

26. (1) Subject to such restrictions as the Governor may prescribe, the authority granting any licence, permit, or pass under this Ordinance may cancel or suspend it

(a) If any duty or fee payable by the holder thereof be not duly paid; or (b) In the event of any breach by the holder of such licence, permit, or pass. or by his servants, or by any one acting with his express or implied permission on his behalf of any of the terms or conditions of such licence, permit, or pass, or

(c) If the holder thereof is convicted of any offence under this Ordinance, or any other law for the time being in force relating to revenue, or of any cognizable and non-bailable offence, or of any offence under The Merchandise Marks Ordinance, 1888," or is punished for any The Customs Ordinance, offence referred to in Section 104 of

1-69" or

(d) Where a licence, permit, or pass has been granted on the application of the holder of an exclusive privilege under this Ordinance on the requisition in writing of such person.

(2) When a licence, permit, or pass held by any person is cancelled under clause (a) or clause (b) of sub-section (1), the authority aforesaid may cancel any other licence, permit, or pass granted to such person under this Ordinance or under any other law for the time being in force relating to excise revenue.

(3) The holder shall be entitled to no compensation for the cancellation or suspension of his licence, permit, or pass under this section, nor to refund of any, fee paid or deposit made in respect thereof.

27 (1) Whenever the authority stated in Section 26 considers that a licence should be cancelled for any cause other than those specified in that section, he shall remit a sum equal to the amount of the fees payable in respect thereof for fifteen days, and may cancel the licence either—

(a) On the expiration of fifteen days' notice in writing of his intention to

do so; or

(b) Forthwith without notice.

(2) If any licence be cancelled under this section, the aforesaid authority may, in addition to remitting such sum aforesaid, pay to the licensee such further sum by way of compensation as the Excise Commissioner may direct.

(3) When a licence is cancelled under this section, any fee paid in advance deposit made by the licensee in respect thereof shall be refunded to him, less ine amount, if any, due to Government.

29,

Any holder of a licence to sell under this Ordinance may surrender his licence on the expiration of one month's notice in writing given by him to the

A

Government Agent of his intention to surrender the same, and on payment of the fee payable for the licence for the whole period for which it would have been current but for such surrender Provided that if the Excise Commissioner is satisfied that there is sufficient reason for surrendering a licence, he may remit to the holder thereof the sum so payable on surrender or any portion thereof.

VII General Provisions.

29. Every person who manufactures or sells any excisable article under a Certain licence granted under this Ordinance shall be bound

hoensees

required to keep instru-

(a) To supply himself with such measures, weights, and instruments as the ments for

Governor may prescribe, and to keep the same in good condition; and testing, c (b) When such measures, weights, and instruments have been prescribed, on the requisition of any excise officer duly empowered in that behalf, at any time to measure, weigh, or test any excisable article in his possession in such manner as the said excise officer inay require.

default by

The Governor may, under this section, prescribe measures, weights, and instru- ments, in addition to or other than those provided for by Ordinance No. 8 of 1876.

30 In case of default made by a holder of a licence or by a grantee of an Procedure in exclusive privilege in the payment of any duty or fee, or in the performance of of all or any of the terms or conditions of such licence or grant, the Government licensee or Agent may, if he thinks fit, without process of law, after fifteen days' notice in grantee of writing to the licensee or grantee of his intention to do so, take the licence or privilege. grant under management at the risk of the defaulter, or may declare the licence or grant forfeited, and re-issue or re-sell it at the risk and loss of the defaulter. When a licence or grant is under management under this section, the Government Agent may recover as excise revenue any moneys due to the defaulter by any lessee or assignee.

exclusive

31. (1) The Governor in Executive Council may make rules for the purpose Power to of carrying out the provisions of this Ordinance or other law for the time being make rules. in force relating to excise revenue; and all such rules shall be laid as soon as conveniently may be before the Legislative Council, and upon being confirmed, with or without modification, by a resolution of the Legislative Council, and upon such confirmation being notified in the "Government Gazette," shall have the force of law from the date of such notification, or upon such date as may be therein fixed.

Provided that in any case of urgency the Governor in Executive Council may by notification declare any such rules to be in force from a date named therein, and such rules shall thereupon come in force on such date; but if within forty days of the date upon which such rules are laid before the Legislative Council a resolution be passed praying that all or any of such rules be modified or annulled, such rules or rule shall thenceforth be modified or annulled accordingly, but without prejudice to anything done thereunder.

(2) In particular and without prejudice to the generality of the foregoing provision the Governor in Executive Council may make rules -

(a) Regulating the delegation of any powers by the Excise Commissioner or by

Government Agents under Section 7 (h).

(b) Prescribing the powers and duties of officers of the Excise Department. (c) Prescribing the procedure in appeals from orders of the Excise Commis- sioner or the Government Agents to the Governor in Executive Council. (d) Regulating the import, export, or transport of any excisable article. (e) Regulating the manufacture, bottling, supply, or storage of any excisable

article, including-

(i.) The erection, inspection, supervision, management, and control of any place for the manufacture, bottling, supply, or storage of such article, and the fittings, implements, and apparatus to be maintained therein;

(ii) The tapping of toddy-producing trees and the drawing of

toddy from such trees.

(f) Regulating the deposit of any excisable article in a warehouse, and the

removal therefrom of such article,

(g) Regulating the periods and localities for which licences for the wholesale

or retail sale of any excisable article may be granted.

F