Section 13A. Surrender and revocation of licences. (Sales Tax Act 1972

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

Section 13A. Surrender and revocation of licences.

(1) If any taxable person ceases to carry on business, he shall forthwith surrender his licence to the Director General.

(2) If any taxable person ceases to carry on business as such, or dies, or being a company is dissolved, the Director General shall revoke the licence.

(3) If any taxable person fails to act or is found acting contrary to the provisions of section 17, or 17A, 18, 19, or section 22 (1) and (2), the Director General may revoke the license, and if such person continues to carry on the same business after such revocation, he shall be deemed to carry on the business without a licence under this Act.

[Ins. Act A1058:s.6]

(4) Before revoking a licence under subsection (2) , the Director General shall serve a notice of revocation of the licence on the person to whom the licence was issued and that licence is revoked with effect from the date as specified in the notice.

[Ins. Act A1058:s.6]

(5) Before revoking a licence under subsection (3) , the Director General shall serve a notice on the person to whom the licence was issued informing him of the proposed revocation and giving him an opportunity to make representation on the matter.

[Ins. Act A1058:s.6]

(6) Where the Director General is satisfied, after considering the representation of a person made under subsection (5) that the licence of the person should be revoked, he shall serve a notice of revocation of the licence on the person informing him that his licence is revoked from the date specified in the notice.

[Ins. Act A1058:s.6]