Returns

(1) Every person who, on 1st November in any year, carries on a trade in respect of which a licence is required under this Act shall on or before 15th November of that year make an application for a renewal of his licence and submit a return in the form prescribed in Schedule IV. Schedule IV. (2) Upon receipt of an application for the renewal of a licence under sub-section (1), the Board shall grant a renewal of 13 the licence but may re-assess the fee payable for such renewal in accordance with section 24. (3) Notwithstanding sub-section (2), the Board may refuse to renew a licence where the applicant is in default of payment of property tax, refuse collection fees, or other fees and charges payable to the local Authority.