18. Accountant General to grant icences
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(1) Upon the production of a certificate granted by a licensing Board and payment of the fee prescribed in Schedule 8, the Accountant General shall issue a licence to the person named and with respect to the premises specified in such certificate.
However, the Accountant General may refuse to issue any licence until the applicant has satisfied him or her that he or she has no spirits in his or her possession upon which the excise duty or trade duty or any other duty leviable on such spirits has not been paid or if he or she be in possession of such spirits until the applicant pays the amount which the Accountant General may certify to be payable as excise duty or trade duty or other duty thereon.
In addition if any objection shall have been raised to the grant of such certificate and notice of appeal thereon shall have been given to the Accountant General, the Accountant General may refuse to issue the licence pending the outcome of such appeal.
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(2) Where the Accountant General has refused to issue a licence on production of a certificate from the Board, he or she shall within 14 days communicate his or her refusal in writing to the Board with his or her reasons therefor and shall also return the certificate to the Board.
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(3) Upon proof being given to the satisfaction of the Accountant General that a licence has been lost or destroyed, he or she shall grant a duplicate thereof which duplicate shall operate in all respects as the original licence.