Auctioneers and House Agents Act, 1947

Restriction on auctioneers dealing in excisable commodities.

21.—(1) An auctioneer's licence or auction permit shall not authorise the holder thereof to deal in or sell, either on his own behalf or on behalf of any other person, a commodity for the dealing in or selling of which an excise licence is required except at a place in respect of which the owner of the commodity has taken out and has in force an excise licence for the sale of the commodity.

(2) The Revenue Commissioners may authorise a licensed auctioneer to sell by auction on behalf of an individual a commodity of a kind to which subsection (1) of this section relates if they are satisfied that the commodity is the property of that individual and is not being sold in connection with that individual's trade.