Chapter IV LICENSING OF TRADERS

1. (1) Every trader shall obtain a licence from the Collector for carrying on his trade.
2. (2) Where a trader has more than one place of business, whether in the same town or village or in different towns or villages, he shall obtain a separate licence in respect of each such place of business : Provided

Expiry and renewal of licence.

1. (1) Every licence shall be in such form, and subject to such conditions, as may be prescribed and shall expire on the last day of the year for which it was granted, and may be renewed from year to year : Provided that in the case of any licence given to a manufacturer or importer, the conditions of such licence may provide that the holder of the licence shall not sell motor spirit except to a wholesale trader or a consumer.
2. (2) The Collector may impose for the grant or renewal of every licence such fees as may be prescribed. Explanation.—In this section "year" means a financial year.

No trader shall carry on business in the sale or purchase of motor spirit without, or otherwise than in accordance with the conditions of, a licence.

1. (1) Subject to such conditions as may be prescribed, the Collector may suspend or cancel a licence—
   • (a) if any tax payable under section