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Amendment of law as to excise entries and traders.
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15.—(1) If the Commissioners of Inland Revenue at any time require a new entry to be made in any case, they shall cause a written notice, addressed to the person who signed the existing entry, to be delivered at the entered premises, and at the expiration of fourteen days from the delivery of the notice the existing entry shall, without prejudice to any liability incurred, be void.
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(2) Where any trade or business in respect of which entry is required to be made by any Act relating to excise is carried on by a corporation, the entry shall be under the seal of the corporation, and signed by the chairman or some director of the corporation, or by its secretary or other principal officer.
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(3) Any person signing such an entry, and also the corporation under whose seal the entry is made, shall be liable to all duties of excise charged, and to all fines, penalties, and forfeitures incurred, in respect of the trade or business to which the entry relates.
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(4) Where a trade or business, for the carrying on of which an excise licence or entry is required, is carried on without licence or entry by a corporation, the corporation, and also the directors or members of the governing body of the corporation, by whatever name called, or any of them, shall be liable to all fines and penalties imposed in relation to the trade or business so carried on by any enactment relating to excise.
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[Sub-s. (5) rep. 8 Edw. 7. c. 49 (S.L.R.).]
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