Section 13. Application for licence, issue, etc. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART V - TAXABLE PERSONS - LICENSING

Section 13. Application for licence, issue, etc.

(1) Every person who manufactures taxable goods in the course of business shall apply to the senior officer of sales tax in the prescribed form to be licensed as a licensed manufacturer, and subject to section 14, no person shall manufacture taxable goods in the course of business unless such person is in possession of a licence issued under subsection (3).

[Del. by Act 337:s.25]

(2) (Repealed by Act 337: s.25).

(3) Subject to subsection (4), and to being satisfied that a licence is required in the terms of section 12 (a) and subsection (1) of this section, the Director General shall issue a licence in the prescribed form.

(4) Before any licence is granted under this section, or where a licence has been granted under this section, the Director General may require the person applying for the licence, or the licensed manufacturer, as the case may be, to give such security for the due compliance by that person with the provisions of this Act and generally for the protection of the revenue as the Director General thinks fit; and where the Director General is at any time dissatisfied with any security given, he may require a new security in lieu thereof, or in addition thereto; and in default of such new security being given the Director General may suspend any licence previously granted. During any such suspension the holder of any licence granted shall be deemed to be unlicensed.

(5) Any person licensed as a manufacturer shall carry on business only at the place or places specified in the license issued under subsection (3).

[Del. by Act 337:s.25]