Circumsatances under which the commissioner may
revoke a 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.
Effect of revocation of licence.
94.
(1) Where a licence has been revoked or suspended or has expired, then
the licensee
shall-
(a) forthwith
cease to manufacture the excisable goods referred to in
the licence:
(b) forthwith
pay duty on the excisable goods manufactured under
the licence;
(c) not
dispose of materials in the factory to which the licence
relates except
in accordance with such conditions as the
Commissioner
may impose.
(2) A person
who contravenes this section or any of the conditions
imposed by the
Commissioner under this section 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.
Provision of facilities for excise
control
95.
(1) The Commissioner may, for the purpose of ensuring proper excise
control,
require a licensee to provide and maintain, to the satisfaction of
the
Commissioner and at a rental to be approved by him, suitable
housing accommodation for the
officer assigned to the du
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