Tobacco Act, 1934

Provisions in relation to licences under section 3 of the Finance Act, 1908.

27.—(1) Where a person is the holder of a licence (in this sub-section referred to as an existing licence) granted under section 3 of the Finance Act, 1908, to grow tobacco and such licence is in force at the date of the passing of this Act, such person shall, for the purposes of this Act, be deemed to be the holder of a grower's licence authorising him to do, subject to the provisions of this Act and regulations made thereunder, the following things, that is to say, to grow tobacco in the year 1934 on the land specified in such existing licence and of which he has made entry, and to cure such tobacco.

(2) Where a person is the holder of a licence (in this sub-section referred to as an existing licence) granted under section 3 of the Finance Act, 1908, to cure tobacco and such licence is in force at the date of the passing of this Act, the following provisions shall have effect—

(a) in case such person carries on the business of curing tobacco, but does not carry on the business of rehandling tobacco, such person shall be deemed to be the holder of a curer's licence authorising him to cure, subject to the provisions of this Act and regulations made thereunder, in the premises specified in such existing licence and of which such person has made entry, tobacco grown in the year 1934; and

(b) in case such person carries on the business of rehandling tobacco but does not carry on the business of curing tobacco, such person shall be deemed to be the holder of a rehandler's licence authorising him to rehandle, subject to the provisions of this Act and regulations made thereunder, in the premises specified in such existing licence and of which such person has made entry, tobacco grown in the year 1934; and

(c) in case such person carries on the business of curing tobacco and also the business of rehandling tobacco, such person shall be deemed to be—

(i) the holder of a curer's licence authorising him to cure, subject to the provisions of this Act and regulations made thereunder, in the premises specified in such existing licence and of which such person has made entry, tobacco grown in the year 1934,

(ii) the holder of a rehandler's licence authorising him to rehandle, subject to the provisions of this Act and regulations made thereunder, in the premises specified in such existing licence and of which such person has made entry, tobacco grown in the year 1934.

(3) No licences shall be granted under section 3 of the Finance Act, 1908 , after the passing of this Act.