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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
LAWS OF THE FEDERAL REPUBLIC OF NIGERIA