|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|92. Transfer of licence.|
|Application for and grant of licence.||Power to revoke, etc., licence.|
|Transfer of licence.
|92. (1) A licensee may apply to the Commissioner -
(a) to transfer his licence to another person; and in that case the other person shall join in the application;
(b) to transfer his factory to another place;
(c) to manufacture another class of excisable goods in his factory on his ceasing to manufacture in that factory the class of excisable goods specified in the licence;
and the Commissioner may grant or, without assigning reason, refuse to grant any such application.
(2) An application under this section shall be made to the Commissioner on the prescribed form.
(3) Where he has granted an application under this section, the Commissioner shall, on surrender of the existing licence and on payment of the prescribed fee, if any, make the necessary endorsement thereon or issue a fresh licence, as he may think most convenient.