(1)The Executive Officer may, from time to time grant licences to persons applying for the same, for the sale at burning grounds of the fuel and other articles used for the cremation of dead bodies, and in case any such licence is granted shall prescribe a scale of rates for the sales of such articles; and any person not so licensed, who, within three hundred yards of any such burning ground, sells or offers for sale any such fuel or other articles, shall be liable to a fine not exceeding fifty rupees.