Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter VIII : Registration, Licensing and Accredited Clients63. Stills to be licensed |
| (1) | No person shall own or have in his possession or under his control any still except under a licence prescribed in Schedule No. 8 and subject to the rules: Provided that the Commissioner may by rule exempt from all or any of the provisions of this subsection— |
| (a) | any licensed still maker in so far as any still manufactured or imported by him for sale and in his possession is concerned; or |
| (b) | any person in so far as any still is concerned which he has proved to the Commissioner is in his possession solely as a curiosity or ornament or is used solely for any such purpose as the Commissioner may specify by rule. |
| (2) | The provisions of subsections (3) and (4) of section sixty-two shall mutatis mutandis apply in respect of any licence issued in respect of a still under this Act to any person to whom a licence under this Act has been or had at any time been issued as an agricultural distiller: Provided that the provisions of this subsection shall not apply in respect of any such licence in respect of a still which is held by any such agricultural distiller as is referred to in subsection (5) of section sixty-two. |
| (3) |
| (a) | If any agricultural distiller to whom a licence in respect of a still has been issued under this Act voluntarily abandons such still to the Commissioner, the Commissioner may, out of moneys appropriated by Parliament for the purpose, pay to that distiller, as compensation the current market value of such still. |
| (b) | Where any person has so abandoned any still no licence to own a still to be used by him in the capacity of an agricultural distiller shall thereafter be granted to him unless a new licence as an agricultural distiller has, after such abandonment, been issued to him under this Act. |
| (c) | Any still abandoned under this subsection shall be destroyed by the Commissioner. |