91. (1) Subject to this Act, the Commissioner may on application grant a licence to a person to manufacture excisable goods; and the Commissioner may, without assigning any reason, refuse to grant the application.

(2) A separate application shall be required in respect of -

(a) each factory in which excisable goods are to manufactured;

(b) each class of excisable goods to be manufactured.

(3) An application under subsection (1) shall be in such form and subject to such requirements as the Commissioner may, by notice in the Gazette, prescribe.

(3A) The Commissioner shall consider every application received under this section and shall serve the applicant with a notice of his decision within thirty days of the receipt of the application:

Provided that where the Commissioner fails to communicate his decision in accordance with this subsection, the application shall be deemed to have been granted.

(4) Where the Commissioner has granted an application for a licence under this section he shall -

(a) on the payment of the prescribed fee by the applicant issue the licence in the prescribed form; and

(b) subject to section 93, on the application and payment of the prescribed fee, issue a renewal of the licence.

(5) A licence under this section shall be issued to a particular person and shall be in respect of the factory and class or classes of excidable goods specified in the licence, and -

(a) the licensed factory shall not be used except for the manufacture of excisable goods specified in the licence; and

(b) only the licensee shall manufacture goods in the licensed factory.

(6) Notwithstanding the provisions of subsection (5), the goods specified in each of the following paragraphs shall be regarded as one class of excisable goods for the purposes of that subsection -

(i) cigarettes, cigars and manufactured tobacco;

(ii) perfumery, cosmetic or toilet preparations.

(7) A person who contravenes subsection (5) shall be guilty of an offence and liable to imprisonment for a term not exceeding three years or to a fine not exceeding five hundred thousand shillings or to both; and any plant or excisable goods or any materials in respect of which the offence has been committed shall be liable to forfeiture.

(8) A licence issued under this subsection shall be subject to such conditions as the Commissioner may, by notice in the Gazette, prescribe.

(9) A licensee who contravenes a condition of the licence, or who allows any other person to contravene a condition of the licence, shall be guilty of an offence and liable to a fine not exceeding one million five hundred thousand shillings, or to imprisonment for a term not exceeding three years, or to both.