35. (1) A retail tobacconist’s licence remains in force for such period, not exceeding 12 months, as is specified in the licence.

(2) Upon application made, from time to time, by the holder of a retail tobacconist’s licence to the Commissioner in accordance with the approved form and—

(a) receipt by the Commissioner of the particulars, if any, required by him to be furnished under section 23; and

(b) payment of—

(i) the fee assessed by the Commissioner in accordance with section 28; or

(ii) where the applicant has made an election under section 29, the first instalment of that fee,

the licence may be renewed for such period, not exceeding 12 months, as is specified in the licence.

(3) A wholesale tobacco merchant’s licence and a group wholesale tobacco merchant’s licence shall expire, subject to section 34—

(a) in the case of a licence that was first in force on a day in a month occurring before the 28 ^th day of the month—on the 27 ^th day of the month in which it was first in force; and

(b) in any other case—on the 27 ^th day of the next succeeding month after the month during which it was first in force.

(4) A licence referred to in sub-section (3) may, from time to time, upon—

(a) application made to the Commissioner in a form approved by him;

(b) receipt by the Commissioner of the particulars, if any, required by him to be furnished under section 23; and

(c) payment of the fee assessed by the Commissioner in accordance with section 28,

be renewed for successive periods of one month expiring on the 27 ^th day of the next succeeding month after the month in which the licence is renewed.

(5) Where the Commissioner refuses to renew a licence, he shall, in writing, inform the applicant of the reasons for the refusal and refund to the applicant any fee paid by the applicant and referred to in paragraph (2) (b) or (4) (c), as the case may be.