Suspension of license
Finance Act, 2018 Effective 1st July 2018(1) Subject to section 23 The Commissioner may suspend a licence issued under this Act if the Commissioner is satisfied that—
- (a) any of the matters specified in section 19(2)(a), (b), or (c) apply to the licensed person;
- (b) the licensed person has not kept proper records as required under this Act or the Tax Procedures Act, or has otherwise failed to comply with obligations under this Act;
- (c) the licensed person has breached a condition of the licence;
- (d) the licensed person has made a false or misleading statement to the Commissioner;
- (e) for a licensed manufacturer, the factory, or plant or equipment, specified in the licence is no longer adequate to manufacture or secure excisable goods.
(3) The suspension of a licence shall take effect from the date of service of the notice under subsection (2).
(4) A person served with a notice of suspension under subsection (2) may, by notice in writing and within fourteen days of service of the notice, or within such further time as the Commissioner may allow, appeal against the suspension.
(5) Where a licensed person lodges a notice of appeal in accordance with subsection (4), the Commissioner shall, within fourteen days after receipt of the notice, either –
- (a) accept the appeal and revoke the suspension of the licence;
- (b) provide the licensed person with written notice of the action required to be taken before the date specified in the notice being not less than fourteen days* to remedy the deficiencies that led to the suspension of the licence and revoke the suspension if the action is taken within the specified time; or (Finance Act 2023 wef 1st-July-2023 *)
- (c) reject the appeal and cancel the licence under section 21.
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