Section 124: Provision of facilities for excise control

(1)
The Board may, for the purpose of ensuring proper excise control, require the holder of an excise Iicence -
[1962 No. 38.]
(a)
at his own expense to provide and maintain at the licensed premises such office, lavatory and sanitary accommodation, with the requisite furniture, lighting and cleaning, for the proper officer as the Board may direct;
(b)
at his own expense to provide and maintain such appliances and afford such other facilities reasonably necessary to enable an officer at any time to take an account or make any examination or search or to perform any other of his duties at the licensed premises as the Board may direct.
(2)
If any holder of an excise licence fails to comply with any requirement of subsection (1) of this section, the Board may revoke or suspend the excise licence.
(3)
The holder of an excise licence shall provide and maintain any fitting required for the purpose of affixing any lock which the proper officer may require to affix to the licensed premises or any part thereof, or to any vessel, utensil or other apparatus whatsoever kept thereon and in default -
(a)
the fitting may be provided or any work necessary for its maintenance may be carried out by the proper officer, and any expenses so incurred shall be paid on demand by the holder of the licence; and
(b)
if the holder of the licence fails to pay those expenses on demand, he shall in addition be liable to a fine of two hundred naira.
(4)
If the holder of an excise licence or any servant of his -
(a)
wilfully destroys or damages any such fitting as aforesaid or any lock or key provided for use therewith, or any label or seal placed on any such lock; or
(b) improperly obtains access to any place or article secured by any such lock; or
(c)
has any such fitting or any article intended to be secured by means thereof so constructed that that intention is defeated,
[1968 No. 38.]
he shall be liable to a fine of one thousand naira.
(5)
The requirements which the Board is authorised to impose on the holder of an excise licence by subsection (1) of this section, shall include the requirement to provide at his own expense and lease to the Board, on such reasonable terms as the Board may determine, living accommodation which the Board considers suitable for occupation by, and by the household of, any officer charged with duties which, in the opinion of the Board, make it desirable that he should reside on or near the premises for which the excise licence in question is granted; and the provisions of subsection (2) of this section (which provides for the revocation or suspension of an excise licence for failure to comply with a requirement made in pursuance of the said subsection (2) of this section) shall have effect accordingly.