TRADE CATTLE CONTROL AND TAX LAW OF LAGOS STATE

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TRADE CATTLE CONTROL AND TAX LAW

ARRANGEMENT OF SECTIONS

1.       Imposition and accrual of trade cattle tax

2.       Establishment of additional cattle control posts and inspection stations

3.       Dufy to take trade cattle to specified control posts or inspection stations

4.       Places for payment of tax

5.       Tax payable only once in respect of any trade cattle

6.       Persons accountable or responsible for payment of tax

7.       Offences

8.       Impounding of trade cattle on failure to pay tax

9.       Onus of proof of payment of tax on person in charge of trade cattle

10.     Trade cattle tax receipts to be produced on demand

11.     Power to collect rent for the use of offices

12.     Abolition of other control post, etc. fees

13.     Variation Schedules

14.     Power to make regulations

15.     Exemption from tax trade cattle owned by Government, etc.

16.     Law not to confer functions on railway officials or affect railways ancillary transport or other services

17.     Interpretation

18.     Citation and commencement

SCHEDULES

FIRST SCHEDULE

SECOND SCHEDULE

CHAPTER T5

THE TRADE CATTLE CONTROL AND TAX LAW

A LAW TO IMPOSE A TAX UPON TRA.DE CATTLE AND FOR CONNECTED PURPOSES

[1978 NO.4]

[Commencement]                                                 [1st October 1977

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