(1)When the Luxury Tax Officer, after making such enquiry as he may think necessary, is satisfied that the stockist has completely and correctly given all the necessary information and that, the application filed by him under Rule 5 is bona fide and is in order, he shall grant a licence and issue it to the stockist as provided in Sub-rule (2).(2)The licence shall be issued in Form II specifying the particulars indicated therein and such particulars shall be described in the same terms as are used by the stockist in him application Form filed under Rule 5.(3)Any stockist may obtain from the appropriate Luxury Tax Officer, on a fee of twenty rupees, a duplicate copy of any licence which has been issued to him and which may have been lost, destroyed or defaced.(4)When the Luxury Tax Officer is not satisfied that the particulars contained in the application are correct and complete, or where the security required under rule 7, has not been furnished, he shall reject the application for reasons to be recorded in writing :Provided that before the application is rejected the applicant shall be given an opportunity of being heard in the matter and he shall be allowed to correct and complete the said particulars in the application as per the requirement of rule 5.
