EXCISE (CONTROL OF DISTILLATION) ACT

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LAWS OF THE FEDERATION OF NIGERIA

EXCISE (CONTROL OF DISTILLATION) ACT

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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Enactments repealed or affected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.]

ALPHABETICAL INDEX TO THE LAWS OF NIGERIA (UPDATED TO 2018)