§ MR. O'SHEE (Waterford, W.)
To aske the Secretary to the Treasury under what regulations of the Inland Revenue are the entry forms, Nos. 103, 103a, 103b, required to be filled up and signed by persons or corporations engaged on the retail licensed trade; when were these regulations made; what object the filling up and signing of the forms now serves; whether the rooms specified by a licensed trader as those in which he stores or 274 retails beer, wines, and spirits, may or may not correspond with his licensed premises; and whether, in case the rooms specified form only a part of the premises which are licensed, the trader is liable to any penalty under the Inland Revenue Acts for storing or retailing in other rooms included in the licensed premises but not specified in the entry form?
(Answered by Mr. Runciman.) The entry forms in question are required by The Spirits Act, 1880, and other enactments going back as far as the year 1795 The main object is to provide a system of registration of the responsible owners of the business, of the premises occupied, and of the rooms set apart for specific purposes. The whole of the premises licensed must be specified in the entry. Whether a penalty would be incurred in the circumstances suggested depends upon the statutory provision applicable to the particular business carried on.