Excise Act 1901
CCH NOTE: No 74 of 2006, s 3 and Sch 1 item 102 contains the following additional provision:
(5) Existing licences to end on 31 March 2007
A licence in force under Part IV of the Excise Act 1901 immediately before 1 July 2006 ceases to be in force at the end of 30 September 2006 (unless cancelled earlier).
If the Collector decides to suspend a licence, the Collector must give a written notice in accordance with this section to the licence holder. 39J(2)
The notice must be:
(a) served, either personally or by post, on the licence holder; or
(b) served personally on a person who, at the time of service, apparently participates in the management or control of the premises specified in the licence. 39J(3)
(a) must state that, if the licence holder wishes to prevent the cancellation of the licence, he or she may, within 7 days after the day on which the notice was served, give to the Collector at an address specified in the notice a written statement showing cause why the licence should not be cancelled; and
(b) may, if it appears to the Collector to be necessary for the protection of the revenue or for ensuring compliance with the Excise Acts, state that the licence is suspended. 39J(4)
If the notice states that the licence is suspended, then the licence is suspended on and from the service of the notice. 39J(5)
If the licence is suspended, the Collector:
(a) may at any time revoke the suspension; and
(b) if the licence has not been cancelled within 28 days after the day on which the licence was suspended - must revoke the suspension.
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