Finance Act, 1936

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Payment of licence duty by cheque.

23.—Any person required or authorised by law to grant a licence on being paid a duty of excise payable on or in respect of such licence may, if he so thinks fit, grant such licence on receiving a cheque for the amount of such duty, and whenever any such licence is so granted the following provisions shall have effect, that is to say:—

(a) if such cheque is dishonoured, such licence shall be void as from the grant thereof;

(b) the person by whom such licence was so granted (in this section referred to as the licensor) shall, as soon as may be after such dishonour comes to his knowledge, send to the person to whom such licence was so granted (in this section referred to as the licensee) a notice in writing requiring him to deliver up such licence to the licensor within ten days after the sending of such notice;

(c) the licensee shall deliver up such licence to the licensor within the said ten days and if he fails so to do he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of fifty pounds;

(d) the said notice shall be sent to the licensee by registered post addressed to him at his address as stated in such licence or, where no such address is so stated, at the address furnished by him to the licensor at the time of the grant of such licence.