Section 121: Excise licences

(1)
Subject to the provisions of this Act, an application for an excise licence relating to any premises in which any goods are manufactured, shall be in such form and shall contain such particulars as the Board may direct.
(2)
Subject as aforesaid, the Board may for reasonable cause refuse to issue any such excise licence to any person or in respect of any premises.
(3)
Where an application for an excise licence (under this or any other enactment) is approved by the Board, it shall -
(a)
in the case of an excise licence relating to any premises in which any goods to which Part VIII of this Act applies are manufactured, on payment of the sum of twenty naira by an applicant, issue the licence;
(b)
in the case of an excise licence relating to any goods other than those to which Part VIII of this Act applies, on payment by an applicant of the relevant fee prescribed, issue the licence.
(4)
Every excise licence shall be in such form as the Board may direct and shall expire on the 31st day of December next following the date of issue .
(5) An excise licence shall be issued in respect of one set of premises only.