contrary, recover as an addition to the contract price a sum equal to any amount paid by him
by reason of such duty or increase.
(2) If any duty on any goods is withdrawn or decreased directly or indirectly by an
amendment in any manner of any Schedule, and such goods in pursuance of a contract
made before the withdrawal or decrease became effective are thereafter delivered to the
purchaser, the purchaser of such goods may, in the absence of agreement to the contrary, if
the seller has in respect of such goods had the benefit of the withdrawal or decrease, deduct
from the contract price a sum equal to such duty or decrease.
(3) This section shall also apply to a contract for the hiring of any goods or the use of
any goods in rendering a service at a contract price, and the expression “seller” and “purchaser” shall be construed respectively as including the person by whom and the person to
whom such goods are hired or the service is rendered.
PART VIII
LICENSING
Licence fees according to Schedule No. 8.
60. (1) No person shall perform any act or be in possession of or use anything in respect of
which a licence is required under this Act unless he has obtained the appropriate licence
prescribed in Schedule No. 8 which shall not be issued unless the prescribed licence fee has
been paid.
(2) The Commissioner may, subject to an appeal to the Minister, whose decision shall
be final —
(a) refuse any application for a new licence; or
(b) refuse any application for a renewal of any licence or cancel or suspend for a
specified period any licence if the applicant or the holder of such licence, as the
case may be —
(i) has contravened or failed to compy with the provisions of this Act; or
(ii) has been convicted of an offence under this Act or has incurred a penalty
under section 91; or
(iii) has been convicted of an offence involving dishonesty.
(Amended A.2/1985.)
Duty warehouse licence.
61. (1) Before a duty warehouse is licensed the person applying for such licence shall furnish such security as the Commissioner may require.