Section 116: Power to make regulations regulating the manufacture of tobacco

(1)
The Minister may make regulations -
[L.N. 139 of 1965.]
(a) regulating the manufacture of tobacco by a tobacco manufacturer;
(b) for securing the excise duties on tobacco
(2)
Any person contravening or failing to comply with any regulation made under this section shall be liable to a fine of four hundred naira, and any goods or article in respect of which the offence was committed shall be forfeited.
[1972 No. 10.]
(3)
If at any time the proper officer finds that the quantity of tobacco in the factory of a tobacco manufacturer differs from the quantity which ought to be therein according to any books or other documents kept by the tobacco manufacturer in pursuance of any regulations made under this section and such difference cannot be accounted for to the satisfaction of the Board, then -
(a)
if the quantity in the factory exceeds the quantity which ought to be therein, the excess shall be forfeited;
(b)
if the quantity in the factory is less than the quantity which ought to be therein, the tobacco manufacturer shall be liable to a fine of double the excise duty at the highest rate on a quantity of manufactured tobacco equal to the quantity of the deficiency.