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intendent is open, furnish to the Superintendent a true, accurate and complete statement of all such cils imported thereon.

statements to be

26. The owners, charterers, agents and master of every Export ship on which any hydrocarbon oils are exported shall within twenty-four hours after the departure of such ship furnish to furnished. the Superintendent a true, accurate and complete statement of all such oils exported thereon.

export

27. Every import or export statement furnished in Contents of accordance with the provisions of this Ordinance shall be import and signed by the party furnishing it and shall contain such statements. particulars as may be appointed by the Superintendent and in default of such appointment shall be in the respective Second forms in the Second Schedule.

Schedule. Forms Nos. 15, 16.

Licences.

28.—(1) It shall be lawful for the Superintendent to Licences

issue the following licences--

(a) General bonded warehouse licence,

(b) Licensed warehouse licence,

(c) Manufacturers licence,

(d) Importers licence,

(e) Light oils retailers licence,

(f) Such other licences as the Governor in Council may

appoint.

generally.

(2) Such licences may be in the respective forms in the Second Schedule or in such other form as the Governor in Second Council may appoint.

(3) Every such licence shall be valid for one year only from the date of issue thereof but may be renewed from year to year.

(4) The grant or renewal of any such licence shall be in the absolute discretion of the Superintendent.

Schedule. Forms Nos. 1--6

29.-(1) No person shall manufacture hydrocarbon oils Manu- except under and in accordance with a manufacturers facturers

licence.

(2) The licensed premises of the holder of a manufac- turers licence shall for all purposes of this Ordinance be deemed to be a licensed warehouse.

licence.

licence.

30. No person shall import any hydrocarbon oils except Importers under and in accordance with an importers licence.

31. No person shall sell any light oils by retail except Retailers under and in accordance with a retailers licence.

licence.

32.-(1) Every licensee under this Ordinance shall at Inspection

of premises all times allow the Superintendent or any revenue officer to

of licensee. enter his premises and to inspect the stock of hydrocarbon oils 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.