In this section, unless the context otherwise requires,

The fee payable for a tavernkeeper’s licence or a renewal thereof shall be a sum equal to three percent of purchases of liquor for the tavern during the licence period.

On or before the issue of any tavernkeeper’s licence, and on or before every quarterly day thereafter in every year until the expiry or cancellation of his licence, the licensee shall pay to the Clerk of the Licensing Committee a minimum instalment on account of the fee payable in respect of his licence:

“Provided that the licensee may, on the issue of his licence or at any time during the licence period, whether on a quarterly day or not, pay to the Clerk—

The amount of every such minimum instalment shall be fixed—

Before fixing the amount of the minimum instalment the Commission or, as the case may be, the Chairman of the Licensing Committee shall consider any representations made by the licensee and, if he so requests, afford him an opportunity of being heard.

The amount so fixed shall be a sum equal to one-fourth of three percent of the total amount of purchases that the Commission (in any case to which paragraph (a) of subsection (4) of this section applies) or the Chairman of the Licensing Committee (in any other case) estimates will be made for the tavern during a period of twelve months following the commencement of the licence period. Notice in writing of the amount of the minimum instalment shall be given by the Commission or, as the case may require, by the Chairman or Clerk of the Licensing Committee to the applicant for or holder of the licence.

Notwithstanding anything in subsection (6) of this section, where a tavernkeeper’s licence is granted to take effect on any day other than a quarterly day, the amount of the first minimum instalment payable by the licensee on the issue of his licence shall be reduced by one-thirteenth for every complete week between the preceding quarterly day and the day on which the licence takes effect.

Within one month after the end of every licence period, the licensee shall make or cause to be made to the Clerk a written return of all purchases of liquor made for the tavern during the licence period. The return shall—

On receipt of the return the Clerk may make or cause to be made such inquiries as he thinks fit; and unless he has reasonable cause to believe that the return is incorrect he shall assess, in accordance with subsection (2) of this section, the fee payable in respect of the licence period then ended.

If the Clerk has reasonable cause to believe that the return is incorrect, he shall refer it to the Chairman. The Chairman may, after considering any representations made by the licensee and, if he so requests, affording him an opportunity of being heard, make an assessment of the fee which in his opinion ought to be paid in accordance with the said subsection (2). The licensee may appeal to the Supreme Court against the assessment of the Chairman under this subsection, and for the purposes of any such appeal the provisions of subsections (8) to (12) of section 229 of this Act shall apply, so far as they are applicable and with the necessary modifications, as if the appeal were under that section and as if the reference in subsection (10) of that section to the Secretary of the Commission were a reference to the Clerk of the Licensing Committee.

When the fee has been assessed as aforesaid the following provisions shall apply:

For the purposes of paragraph (a) of subsection (3) of section 286 of this Act all instalments and other sums paid by or recovered from the licensee or any other person under this section shall be deemed to be part of the fee for the licence or for its renewal, as the case may require, and shall be dealt with accordingly; and any amount to be repaid to the licensee under paragraph (b) of subsection (11) of this section shall be paid out of the Licensing Fund and shall be recoverable as a debt due from the Crown.

If a tavernkeeper’s licence expires, or is cancelled under any provision of this Act, and the licensee fails or has failed to make or cause to be made, within the time prescribed by subsection (8) of this section, the return referred to in that subsection, the following provisions shall apply:

Subject to subsection (15) of this section, whenever the Chairman has reasonable cause to believe that any return made in respect of any licence period, other than one in respect of which an assessment was made under subsection (10) of this section, was incorrect, and that the fee paid in respect of that period was either less or more than the fee properly payable, he may make such inquiry as he thinks fit. After considering any representations made by the person who was liable as licensee to pay the fee in respect of that licence period and, if he so requests, affording him an opportunity of being heard, the Chairman may make an assessment of the fee which in his opinion ought to have been paid, in accordance with subsection (2) of this section, in respect of that period. If the amount of the fee so paid is less than the amount of the fee so assessed, the said person shall be liable to pay to the Clerk the amount of the deficiency; but if it exceeds the amount of the fee so assessed, the amount of the excess shall be refunded out of the Licensing Fund and shall be recoverable as a debt due from the Crown. The licensee may appeal to the Supreme Court against the assessment of the Chairman under this subsection, and for the purposes of any such appeal the provisions of subsections (8) to (12) of section 229 of this Act shall apply, so far as they are applicable and with the necessary modifications, as if the appeal were under that section and as if the reference in subsection (10) of that section to the Secretary of the Commission were a reference to the Clerk of the Licensing Committee.

The Chairman shall not have power under subsection (14) of this section to alter any assessment so as to increase the amount thereof after the expiration of four years from the end of the licence period in respect of which the assessment was made or (in any case where in the opinion of the Chairman the return made was fraudulent or wilfully misleading) after the expiration of ten years from the end of the licence period in respect of which the assessment was made.

The amount of any deficiency that any licensee or other person is liable to pay under this section shall be recoverable as a debt due from him to the Crown.

If on any quarterly day any licensee fails to pay the amount of any minimum instalment that he is required to pay under this section, or if within the time prescribed by subsection (8) of this section he fails to make or cause to be made the return referred to in that subsection, or if within the time prescribed by paragraph (c) of subsection (11) of this section he fails to pay the amount of the deficiency (if any) referred to in that paragraph, or if within fourteen days after receiving notice in writing of the amount of any deficiency payable by him under subsection (14) of this section he fails to pay that amount, the following provisions shall apply:

The Chairman of the Licensing Committee may at any time review the amount of the minimum instalments payable by the licensee. If on any such review he is of opinion that the amount is too high or too low he may reduce or increase it. For the purposes of any such review the following provisions shall apply:

For the purposes of this section, every holder of a tavernkeeper’s licence shall from time to time furnish to the Chairman or the Clerk, as the case may require, such information and particulars as may reasonably be required by either of them.

Without limiting the power to make regulations conferred by section 299 of this Act, the Governor-General may from time to time, by Order in Council, make regulations providing for such matters as are necessary for giving full effect to the provisions of this section and for its due administration.

Every person who, with intent to deceive, makes any false or misleading statement or any material omission in any declaration made for the purposes of this section, or in any communication with the Chairman or Clerk of the Licensing Committee (whether in writing or otherwise) for the purposes of this section, commits an offence and is liable to a fine not exceeding five hundred pounds.”