Section 22

Consequences of suspension or cancellation of licence 

(1) If the licence of a licensed manufacturer is suspended or cancelled—

• (a) the manufacturer shall— 

(i) immediately cease to manufacture excisable goods;
(ii) immediately pay all excise duty on excisable goods on hand in respect of which duty is still unpaid;
(iii) dispose of excisable goods and materials in the manufacturer’s factory in accordance with the direction of the Commissioner;

• (b) the Commissioner may— 

(i) require the licensed manufacturer to remove excisable goods in the manufacturer’s factory to another place approved by the Commissioner; and
(ii) take control of the manufacturer’s factory and of any excisable goods at the factory as may be necessary for the protection of revenue and ensure compliance with this Act.

(2) If the licence of a person licensed to supply excisable services is cancelled, the person shall –

• (a) cease to supply the excisable services; and 
• (b) pay excise duty on excisable services supplied in respect of which duty is not still unpaid.

(3) If the license of a person, other than a person to whom subsection (2) applies, is suspended or cancelled, the person shall immediately cease to undertake the activity f o r which t h e li c e n c e is issued .

(4) The Commissioner may, by notice in writing, require a licensed person to pay such costs a s m a y b e incurred by the Commissioner as a result of the suspension or cancellation of the person’s licence as specified in the notice and the costs shall be treated as tax for the purposes of the Tax Procedures Act, 2015.