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Section 10, The Business Registration Act, 1983

Status not yet checkedThe Business Registration Act, 1983, Sierra Leone

Where the Registrar refuses for just cause to register and Power oflicenscany busincss under the provisions of section 4of this Act, or to Registrar to rencw any licence in accordance with the provisions of section 7 of Set-ottees this Act, he may retain any fecs paid in respoct of any application for Come tax on against in the registration and licensing or renewal as a set-off against any refusal to income tax that may be owed bythe applicant under the provisions register orof-the Income Tax Act (Cap. 273). licence. to renew D 4 Certificate of registration and the licence. No.13 Business Registration he shall, upon paymentto him of the prescribed fee,register or, asthe case may be, license thebusiness and make entries thereof in a register kept by him for that purpose. (2) In every case where the application for the registration and licensing of a business orfor therenewal of its licence is accompained by a valid written statement issued by the Commissioner of Income Tax asrequired by section 3 of this Act, the Regist ar shall,n payment to him of the prescribed fee, register and licence the business or as the case may be,renew its licence. (3) Where in the opinion ofthe Registrar the business is notreoistrabie and licensable under the provisions of this Act. the Registrar shall not refuse orrejec. the application forregistrationand licensing of a business or, asthe case may be, for the renewal of its licence except after consulation with the Commissioner of Income Tax and, where necessary, with the concurrence of the Minister. (4) For the purpose of satisfying himself in accordance with subsection (1)of this section, the Regitrar may all upon any proprietor, partner, shareholder or former partneror shareholder to supply him with such further information as he may think fit and may require the books and accounts of the business to be produced or inspection. (5) Subject to the provisions ofsubsections (2) and (3)of this section, where the Registrar refuses to register a business or to granta licence to it for any reason whatsoever, any proprietor affec led by the refusal shall have a right of appeal to the High Court against the decision of the Registrar: Provided that written notice of appeal shall be given by the appellant to the Registtar at least twenty-eight days prior to the bearing of the appeal. (6) Upon any such appeal, the High Court may make such order as it thinks fit confirming, rescinding or varying the decision of the Registrar and upon such terms and conditions asit thinks fit. 5. (1) Upon the registration or the licensing of any business under sectíon 4of this Act, the Registrar shall, forthwith, deliver to the proprietor of the business, a certificateof registration or, as the case may be, a licence of that business. (2) The certificateof registration or the licence shall be pre pared in triplicate the original copy of which shall be forwarded to he proprietor, the duplicate copy to the Commissioner of Income and the triplicatecopy shall be etained by the Registrar. (3) The certificate of registration or the licence or a cer ined copy thereof shall be kept exhibitcd in a conspicuous position inCipalplace in which the business is carried on and, if not so CXnibited, theproprietot of the business, and, if there is more than No, 13 Business Registration 1983 5 One proprietor, cach ofshem shall be guilty ofan offence and shall, upon summary conviction, be liableto a fine not exceeding two hundred leones. O . ()Every licence issued under this Act shall be renewed Annualre annually, not later than the 31st day of January of every yoar and newal of re shallbecome invalid unless so renewed. gistration. (2) For the purpose of obtaining a renewal ofa licence, the proprietor shall submit an application to the Registrar in the pre scribed form, not later than the 7th day of January in each year. (3) The provisions of sections3and 4 of this Actshall apply to an application for renewal under this section. I. Opon receipt of an application for renewal of a licence Renewal or under section 6 of this Act, theRegistrar, if satisfied licences. (a) that the particulars contained in thae application are correct and sufficient, and (6) that the provisions of sections 3and 4 of this Act have been complied with, shall, upon payment to him of theprescribed fee, issuea licence in the prescribed form which shallbe valid fora period commencing on the1stday of January and ending on the 31stday of December and he shall makea record ofthe renewal in the register. 8. Whereany change has been made or has occured in any of Change of the particulars contained in any application made under this Áct, particulars the proprietor shall, except where he has been exempted from so nappiication to be doing by any rule madeunder section 15 ofthis Act, within fourteen notiñed. daysafter the day on which the change was made oroccured, deliver tothe Registrar and to the Commissioner of Income Tax a written statementof the particulars of the change. 9. The Accountant-General or anyother public officer desig- Aocountant nated by him, may collect and receive the prescibed fees on behaf General authorised of the Registrar in respect of any registration,or licence or renewal to colect thereof under this Act. fees. 10. Where the Registrar refuses for just cause to register and Power of licenseany business under the provisions ofsection4 of this Act, or to Registrar to renew any licence in accordance with the provisions of section 7 of set-off fees against in this Act, he may retain any fees paid in respect of any application for come tax on the registration and licensing or renewal as a set-off against any refusal to income taxthatmay be owed by the applicant under the provisions register or of-the Income Tax Act (Cap. 273). license. to renew 6 No. 13 Business Registration 1983 Power of 11. ()The Registrar may, for good cause, canccl any registra Roistrar to tion or licencc cffcctcd or grantcd under this Act and strike the name canel rcgis of any busincss off the Register. tration. (2) Where the Registrar canccls the registration of a busi ness or its liccncc after thc date of registration, grant or renewal as the casc nmay be, thc monies paid as fees under section 4or 7 of this Act, shall,in no circumstances be refundable tothe proprietor.

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