Section 111: Power to regulate manufacture of beer

(1)
The Minister may make regulations -
[L.N. 139 of 1965.]
(a) regulating the manufacture of beer;
(b) for calculating, securing and collecting the excise duty on beer;
(c) as to the receipt, storage, removal and disposal of sugar by brewers; and
(d) as to the books and other documents relating to sugar to be kept by brewers.
(2)
Any person contravening or failing to comply with any regulation made under this section shall be liable to a fine of two hundred naira and any goods or article in respect of which the offence was committed shall be forfeited.
(3)
If, on taking stock at any time, the proper officer finds that the quantity of any description of sugar in the possession of any brewer differs from the quantity of that description which ought to be in his possession according to any book or other document kept by him in pursuance of any regulations made under this section, then -
(a)
if the quantity in his possession exceeds the quantity which ought to be in his possession, the excess shall be forfeited;
(b)
if the quantity in his possession is less by more than two per cent than the quantity which ought to be in his possession, the deficiency above two per cent shall, unless accounted for to the satisfaction of the Board, be deemed to have been used in the brewing of beer without particulars thereof having been recorded in pursuance of regulations made under section 111 of this Act, and duty shall be charged in respect thereof as if that deficiency had been so used.
(4)
In this section the expression "sugar" includes sugar of any description and any saccharine substance, extract or syrup.