Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter VIII : Registration, Licensing and Accredited Clients62. Agricultural distillers |
| (1) | [Section 62(1) deleted by section 12(1)(a) of Act No. 86 of 1982] |
| (2) | After the commencement of this Act a licence under this Act as an agricultural distiller shall not be granted to any person— |
| (a) | who had not at any time before such commencement been licensed under any law relating to excise as an agricultural distiller; or |
| (b) | who, after such commencement, has for any continuous period of more than twelve months not been the holder of a licence as an agricultural distiller issued under this Act. |
| (3) | No licence issued under this Act to any person as an agricultural distiller may be transferred to any other person or from one farm to another, except in circumstances which the Commissioner may deem exceptional or, in the event of the death of the licensee or the expropriation in terms of the Expropriation Act, 1975 (Act No. 63 of 1975), of a farm in respect of which the licence was issued, with the written permission of the Commissioner and subject to such conditions as he may determine. |
(4)
| (a) | Any licence issued under this Act to any person as an agricultural distiller shall, subject to the provisions of subsection (3), lapse upon the death of the licensee or upon conviction of the licensee of any offence under this Act or any law relating to the illicit manufacture, conveyance, supply or possession of intoxicating liquor. |
| (b) | For the purposes of this subsection the imposition of a penalty by the Commissioner under the provisions of section ninety-one shall be deemed to be a conviction under this Act. |
| (5) | The provisions of subsections (2) and (4) of section 63(3) shall not apply in the case of an agricultural distiller who produces annually a quantity of spirits which exceeds a quantity determined by the Commissioner and who produces such spirits for a purpose approved by the Commissioner. |