Chapter III LICENSING OF RETAIL DEALERS. .

After the expiry of a period of two months from the commencement of this Act no person shall carry on business as a retail dealer unless he is in possession of a valid license.

(1) Except as provided hereunder, a license shall be granted to any person applying in the prescribed form to the Petrol Taxation Officer and shall be renewed annually. (3) The grant or renewal of a license may be refused if any previous license of the applicant or of any person with whom the applicant has been working as a partner has been cancelled or if the applicant or any person with whom he has been working as a partner has been convicted of any offence relating to the motor spirit or if the Petrol Taxation Officer is satisfied that the application has been made only for the purpose of enabling any person to carry on business as a retail dealer without a license. (4) No license under this Act except in the case of a licence for the retail sale of powerine or diesel oil shall be granted to any person who does not hold a license for the storage of dangerous petroleum under the Petroleum Act, 1934, and if any such license granted under that Act is cancelled, suspened or is not remewed, any license granted under this Act to the holder thereof shall be deemed to be cancelled, suspended or not renewed, as the case may be. (5) If an application for the renewal of a license under this Act is made within such time before its expiry as may be prescribed by Government, the holder of the license shall be deemed to be in possession of a valid license until the license is renewed or until he is informed that the renewal of the license has been refused.

(1) The Petrol Taxation Officer may after giving the licensee an opportunity to be heard, suspend or cancel a license for a breach of any of the conditions which may be prescribed as the conditions subject to which a license is granted. (2) A licensee shall not be entitled to any compensation for the suspension or cancellation of his license under the foregoing sub-section. (3) A license cancelled or suspended under this section may be restored by the Petrol Taxation Officer on payment of such fee as may be prescribed.

If any tax due under this Act is not paid within the time fixed by notice issued in the prescribed manner, the Petrol Taxation Officer may impose a penalty not exceeding the amount of the tax due, in addition to the tax payable: Provided that no such penalty shall be imposed unless the person on whom it is proposed to impose the penalty is given an opportunity of being heard by the Petrol Taxation Officer or his authorised agent.

Whoever contravenes the provisions of Section 6 shall be punishable with fine which may extend to one thousand rupees or to a sum double the amount of the tax on the sale of any motor spirit conducted by such person or on his behalf, whichever is greater.

(1) A Magistrate may issue a warrant— (a) for the arrest of any person whom he has reason to believe to have committed an offence punishable under this Act, or (b) for the search, whether by day or by night, of any building, vessel, vehicle or place in which he has reason to believe any motor spirit is sold or kept for sale in contravention of this Act.

Searches made under the provisions of this Act shall be made in accordance with the provisions of the Code of Criminal Procedure, 1898.

The provisions of section 61 of the Code of Criminal Procedure, 1898, shall apply to all arrests without warrant made under the provisions of this Act.

Every person employed by the Government, by any local body or by the Court of Wards, every village headman, village accountant or village watchman shall give immediate information to the Excise and Taxation Officer of any offence or of the intention to commit any offence punishable under this Act which may come to his knowledge.

(1) Every officer of the Excise and Taxation Department not below such rank as may be prescribed shall within the area for which he is appointed, have power to investigate all offences punishable under this Act. (2) Every such officer shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898, upon an officer in charge of a police station for the investigation of a cognizable offence. (3) Every such officer may enter at any reasonable time the premises of any retail dealer and with or without notice examine and take copies or extracts from any account books or registers for the purpose of testing the accuracy of any prescribed returns or of informing himself as to any particulars regarding which information is required for the purposes of this Act or of any rules thereunder. (4) Every such officer may detain and arrest any person whom he has reason to believe to be guilty of any offence punishable under this Act.

All offences punishable under this Act shall be bailable.

Any officer or person exercising powers under this Act who— (a) without reasonable ground of suspicion, enters or searches, or causes to be entered or searched, any building, vessel, vehicle or place; or (b) vexatiously and unnecessarily detains, searches or arrests any person, shall on conviction be punishable with fine which may extend to five hundred rupees.