Registration of manufacturers

(1) Every person whose business includes the manufacturing of any chargeable goods for sale for consumption in the Country shall be registered under these Regulations. 50 Customs and Excise Duties (2) Every person carrying on business in such circumstances that he is required under subregulation (1) of this regulation to be registered shall make an application for registration in the prescribed form to the Comptroller– (a) if he is carrying on business in such circumstances as aforesaid at the time when these Regulations come into operation, before the 15th day of December, 1971; or (b) if he begins to carry on business in such circumstances as aforesaid, or if the circumstances of a business carried on by him become such as aforesaid, after these Regulations come into operation before the expiration of fourteen days from the date when he begins so to carry on business, or when the circumstances of his business become such as aforesaid, as the case may be. (3) If any person fails to comply with any of the requirements of either subregulation (1) or subregulation (2) of this regulation, he shall be guilty of an offence and liable on conviction by a court of summary jurisdiction to a fine not exceeding one thousand dollars and to a further fine not exceeding fifty dollars for each day during which the failure continues or to a term of imprisonment not exceeding six months, or to both such fine and imprisonment. (4) The Comptroller shall register every person who is required by these Regulations to be registered and shall, on his registration, issue to him a certificate thereof. (5) Where a person who is registered ceases to be required by these Regulations to be registered the Comptroller shall cancel his registration. (6) Not less than fourteen days before registering a person otherwise than in accordance with an application for registration Customs and Excise Duties 51 made by him, or cancelling the registration of a registered person, the Comptroller shall serve notice on him of his intention to register him or to cancel the registration, as the case duty.