Section 23

Commissioner to notify licensee prior to suspension, revocation, cancellation or refusal of renewal of a licence 

Repealed by Finance Act,2018 Effective 1st July 2018
(1) Where the Commissioner seeks to suspend, revoke, cancel or not renew a license under this Act, he or she shall give twenty one days’ notice to the licensee prior to taking the intended action, giving the grounds upon which such intended action shall be taken, and requiring the licensee to remedy any circumstances which may require to be remedied.

(2) The licensee shall, within twenty-one days of receipt of the notice, take action as required by the Commissioner. 

(3) The Commissioner shall, within fourteen days, acknowledge in writing the action taken by the licensee or proceed to confirm the effect of the intended notified action. 

(4) Upon receipt of such notification of confirmation of the intended action, where the licensee is dissatisfied with the decision of the Commissioner, the licensee may appeal to the Tax Appeals Tribunal within fourteen days of receipt of notification and shall serve the Commissioner with the appeal application within seven days of filing. 

(5) The Tax Appeals Tribunal shall hear and determine the appeal without undue delay and its decision shall be binding on the Commissioner. 

(6) Any party aggrieved by the decision of the Tax Appeals Tribunal may appeal to the High Court. 23 Commissioner to notify licensee prior to suspension of license. 

Commissioner to notify licensee prior to suspension of license. 

Finance Act, 2018 Effective 1st July 2018 
(1) Where the Commissioner seeks to suspend a licence under this Act, the Commissioner shall give the licensee twenty-one days’ notice prior to the suspension, giving grounds on which the suspension shall be done.

(2) A notice issued under this section may require the licensee to remedy any circumstances which may be required to be remedied.

(3) Where a licensee fails to comply with the requirements indicated in the notice issued under this section, the Commissioner may proceed to suspend the licence under section 20.

(4) Despite any other provision of this Act, the Commissioner may suspend a licence, without notice, where the licensee—

• a) has engaged in tax fraud; 
• b) has been found in possession of, or using, counterfeit stamps on excisable goods; 
• c) has been found in possession of goods bearing counterfeit stamps; or 
• d) has violated any regulations relating to health and safety, standards or packaging of goods.