Finance Act, 1941

Repayment in certain cases of fees on licences on petrol pumps.

25.—(1) In this section—

the expression “the final date” means the date when the Emergency Powers Act, 1939 (No. 28 of 1939), ceases to be in force;

the expression “petrol pump” has the same meaning as it has in section 35 of the Local Government Act, 1925 (No. 5 of 1925);

the word “licence” means a licence under the said section 35;

the expression “appropriate authority” means the authority which issued a licence;

the expression “the terminating date” when used in relation to a petrol pump which has been taken over or sealed up in the manner specified in sub-section (2) of this section means the date when such petrol pump ceases to be so taken over or sealed up;

(2) Where, after the 31st day of March, 1941, and before the passing of this Act or after such passing and before the final date, a petrol pump in respect of which a licence is in force either—

(a) is taken over by the Minister for Defence under any order made before or after the passing of this Act under the Emergency Powers Act, 1939 (No. 28 of 1939), or

(b) is, on the application of the holder of such licence, sealed up by the appropriate authority in such manner as to prevent such pump being used for supplying motor spirit,

the holder of such licence may surrender it to the appropriate authority and shall thereupon be repaid such part of the fee paid on the grant of such licence as bears to the whole of such fee the same proportion as the unexpired part of the period of validity of such licence bears to the whole of that period.

(3) A licence surrendered under this section shall cease to have effect upon such surrender.

(4) Where a licence is surrendered under this section, the petrol pump to which it relates may be maintained without a licence until the terminating date or the final date (whichever first occurs).

(5) Where, after the 31st day of March, 1941, and before the passing of this Act, the period of validity of a licence expired and immediately before such expiry the petrol pump to which such licence related remained taken over or sealed in the manner specified in sub-section (2) of this section, it shall be deemed to have been lawful to maintain such pump without a licence from the time of such expiry until the passing of this Act or, where the terminating date occurred before the passing of this Act, the terminating date.

(6) Where by virtue of the immediately preceding sub-section of this section the maintenance of a petrol pump until the passing of this Act is deemed to have been lawful, such pump may be maintained after the passing of this Act without a licence until the terminating date or the final date (whichever first occurs).

(7) Where, after the passing of this Act, the period of validity of a licence expires and immediately before such expiry the petrol pump to which the licence related remained taken over or sealed in the manner specified in sub-section (2) of this section, such pump may be maintained without a licence until the terminating date or the final date (whichever first occurs).