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Section 90: Regulation of business of licensee

M and TP Excise Duties Rules 1956Union territory Rules of Delhi · 1955

(1) The licensee shall conduct his business under the licence either personally or by an agent authorized in writing by him in this behalf.

(2) The licensed premises and all the goods licensed to be dealt with shall at all times be opened to inspection by the Excise Commissioner and any other office empowered by him in this behalf subject to the provisions of rule 58.

(3) The licensee shall, when so required by the Excise Commissioner or by an officer empowered by him in this behalf, give an explanation in writing regarding any irregularly detected at his licensed premises and shall furnish any information regarding the management of the said premises. He shall answer all questions put to him to the best of his knowledge and belief. He shall also, if so required, allow any officer duly empowered by the Excise Commissioner to take samples of any of the goods he is licensed to deal in for analysis.

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(4) The licensee shall provide a visit-book paged and stamped by any officer empowered by the Excise Commissioner in this behalf, in which the visiting officer may record in remarks when inspecting the licensed premises. The licensee shall, on the termination of the period of the license, deliver the visit-book, the accounts and the licence to such officer as directed by the licensing authority.

(5) The licensee shall preserve invoices, each memoranda, permits and other documents relating to the consignments received and dealt with by him for a period of one year after the year to which they relate.

Where this provision sits

ActM and TP Excise Duties Rules 1956
Section90
Marginal noteRegulation of business of licensee
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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