28. Cancellation or suspension of licences, etc., in certain cases.
(1)Subject to such restrictions, as may be prescribed, the authority which granted any licence, permit or pass under this Act, may cancel or suspend the same-(a)if any duty or fee payable by the holder thereof be not duly paid; or(b)in the event of any breach by the holder thereof or by his servants, or by any one acting on hi behalf, with his express or implied permission of any of the terms or conditions of such licence, permit or pass; or(c)if the holder thereof is convicted of any offence punishable under this Act or any other law for the time being in force relating to revenue, or of any cognizable and non-cognizable offence or of any offence punishable under the Dangerous Drugs Act, 1930 or under Sections 482 to 489 of the Indian Penal Code; or(d)if the holder thereof is convicted of any offence punishable under Section 112 or Section 114 of the Customs Act, 1962; or(e)at will, if the conditions of the licence, permit or pass provided for such cancellation or suspension.(2)When a licence, permit or pass held by any person is cancelled under Clause (a), Clause (b), Clause (c) or Clause (d) of sub-section (1), the authority aforesaid, if subordinate to, or subject to the control of, the Deputy Commissioner may, with the sanction of the Deputy Commissioner, or, if himself the Deputy Commissioner, with the sanction of the Excise Commissioner, cancel any other licence, permit or pass granted to such person within the same district under this Act or under any other law for the time being in force relating to Excise revenue or under the Opium Act, 1878 and the Excise Commissioner may cancel any such licence, permit or pass granted to such person in any district to which this Act applies.(3)No licence, permit or pass shall be cancelled or suspended under sub-section (1) or sub-section (2) except after giving to the holder thereof a reasonable opportunity of showing cause against the proposed action.(4)The holder of a licence, permit or pass shall not be entitled to any compensation for the cancellation or suspension of his licence, permit or pass under this section or to the refund of any fee paid or deposit made in respect thereof:Provided that in case of hardship the Excise Commissioner may grant such payment of compensation or refund of fee or deposit as he may consider necessary.
