CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME
93. Power to revoke, etc., licence.
Transfer of licence. Effect of revocation, etc.. of licence.

Power to revoke, etc., licence. 

93. (1) The Commissioner may revoke, suspend or refuse to renew, a licence where he is satisfied that -

(a) the licensee has been guilty of an offence under this Act;

(b) the licensee has been convicted of an offence involving dishonesty or fraud:

(c) the licensee has become a bankrupt or has entered into an arrangement or composition with or for the benefit of his creditors;

(d) the factory, or the plant therein, is of such a nature or so maintained that the excisable goods manufactured therein are likely to be adversely affected;

(e) the factory is so designed, equipped or sited as to render difficult the supervision thereof for excise purposes;

(f) the licensee has failed to comply with the provisions of section 95.

(2) Where the Commissioner revokes, suspends or refuses to renew a licence under this section, then he shall forthwith give notice of that fact to the licensee.

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