Section 20 — AKTA EKSAIS 1976

(2)

The Minister may by order exempt, subject to such conditions as he may deem fit to impose, any class of persons from subsection (1).

(3)

A licence under this section shall be issued at the discretion of the Director General and shall be issued on payment of such fees, and subject to such conditions as may be fixed by him in each case and to such further conditions as the Director General may direct to be endorsed on the licence.

(4)

Notwithstanding the generality of subsection (3), the Director

General may require any person being granted a licence under this section to give such security for the due compliance by that person with this Act and generally for the protection of the excise revenue as the

Director General deems fit; and pending the giving of the said security the Director General may refuse to issue any licence.

(5)

A licence issued under this section may be transferred, suspended or cancelled at any time by the Director General.

(6)

When a licence is suspended or cancelled the licensed manufacturer shall not be entitled to refund of any licence fees paid.

(7)

Any licensed manufacturer may apply in writing to the Director

General—

(a)

to transfer his licence to any other person; and in any such case such other person shall join in such application;

(b)

to transfer his refinery or his place of manufacture to any other place, and the Director General may, at his discretion, refuse to grant any such application; and where the Director General has granted any such application he 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 deem most convenient.

Excise 45

(8)

A licence to distil, ferment or otherwise manufacture dutiable goods shall be deemed to include a licence for warehousing dutiable goods as provided for under subsection 25(1).

(9)

Any regulations made under section 85 to regulate the control of licensed warehouses shall apply to warehouses deemed to be so licensed under subsection (8) to such extent as the Director General may direct.

No person except a licensed manufacturer to keep a still, etc.