Lawyers' Guide
Laws of the Federation Preview 56 min read

Excise (Control of Distillation) Act

md

EXCISE (CONTROL OF DISTILLATION) ACT

Arrangement of Sections

1. Distiller's licence.

2. Still licence.

3. Manufacture of spirits from crude gin.

4. Regulations.

5. Making of entries.

6. New or further entries of same premises.

7. Proof as to entries.

8. Offences in connection with entries.

9. Power to enter for inspection purposes.

10. Power to search for concealed pipes, etc.

11. Power to prohibit use of certain substances in excisable goods.

12. Payment of duty by excise traders.

13. Liability of ostensible owner.

14. Effect of variation in balances struck or excess, etc., in stock of materials.

15. Power to enter on premises, etc., in case of unlawful distillation.

16. Power to seize goods in particular cases.

17. Forfeiture and condemnation of spirits seized.

18. Power to levy distress.

19. Power to require excise control facilities.

20. Licences to keep record books.

21. Power to require information, etc., from licensees.

22. Unlawful assumption of office.

23. Officers to have powers of police officers.

24. Offences as to concealing, etc., of spirits on licenced premises.

25. Condemnation proceedings.

26. Compensation in special cases.

27. Interpretation.

28. Repeals, etc.

29. Short title.

SCHEDULE

FIRST SCHEDULE

Provisions relating to forfeiture

SECOND SCHEDULE

Form of warrant of distress

THIRD SCHEDULE

Enactments repealed or affected

EXCISE (CONTROL OF DISTILLATION) ACT

An Act to make provision for the control and licencing for excise purposes of the distillation of spirits

[1964 No. 22.]

[1st April, 1964] [Commencement.]

1. Distiller's licence

(1) Subject to the provisions of this Act, no person shall without a distiller's licence under this section make or distill spirits; and application for such licence shall be made to the Board of Customs and Excise in the prescribed manner.
(2) If the Board after due enquiry is satisfied that the premises mentioned in the application and intended to be used by the applicant for the purposes of distillation are in such a state that proper control for excise purposes may be exercised over activities to be carried on therein and that any other condition relating to the premises required by the Board has been complied with by the applicant, it shall, on payment of the sum of two hundred naira issue to the applicant a distiller's licence in the prescribed form in respect of such premises.

Continue reading Excise (Control of Distillation) Act

You have read the opening. Unlock the full library once and it stays unlocked - one payment, no subscription, the same library as the app.

  • All 725 Laws of the Federation, A to Z
  • 916 full judgments and 269 case collections
  • 8,046 legal principles and 124 rules of court
  • 343 drafts, with the Draft Builder
  • The Law Dictionary - 31,442 terms
  • Law School notes and 2,082 MCQs
Unlock the libraryI have an access code

Every Act, case collection and principle beginning with A, B or C is free to read in full, without unlocking - the same boundary as the Android app.