Section 53

Subject to this Part, no person shall manufacture any dutiable goods except under and in accordance with a licence granted by the Controller and at the place of manufacture specified in the licence.

Any such licence shall be granted at the discretion of the Controller and on payment of the prescribed fee, and shall be for such period and subject to such conditions as may be fixed by him in each case, and to such further conditions as the Controller may direct to be endorsed on the licence.

Notwithstanding the generality of subsection (2), the Controller may require any person being issued such a licence to give such security for the due compliance by that person with this Order and generally for the protection of the excise revenue as the Controller thinks fit. The Controller may refuse to issue any licence pending the giving of such security.

The licence may be transferred, suspended or withdrawn at any time by the

Controller.

The licensee shall not be entitled to any compensation for the suspension or withdrawal of any licence, or for the surrender of such licence, and shall not be allowed a refund of any licence fee paid.

Any licensee may apply in writing to the Controller –

Where the Controller has granted any application under subsection (6), he shall, on surrender of the existing licence and on payment of the prescribed fee, if any, make the necessary endorsement thereon or grant a new licence as he may think convenient.

A licence to manufacture any dutiable goods shall be deemed to include a licence for warehousing such dutiable goods as provided for under subsection (1) of section 59.

Any regulations made under section 160 to regulate the control of licensed warehouses shall apply to warehouses deemed to be so licensed under subsection (8) to such extent as the Controller may direct.

Manufacture of intoxicating liquor and tobacco.