Section 132: Power to require information from excise trader

(1)
Every excise trader shall -
[1965 No. 36.]
(a)
produce to the Board for inspection as and when required by a notice in writing served on him by the Board, all invoices and other books or documents in his possession relating to any goods liable to excise duty purchased or sold by him during the period of twelve months immediately preceding the date of the service of the notice, or any part of that period specified in the notice;
(b)
furnish answers to such questions as may be put to him by the Board regarding the description, quantity, weight, volume, purchase price, selling price, consignor, consignee, destination and any other matter relating to such goods which the Board may consider reasonably necessary for the purpose of administering the excise laws;
(c)
produce to the Board such evidence as it may reasonably require in support of any answer so supplied.
(2)
If any excise trader fails without lawful excuse to comply with any of the requirements of a notice served on him by the Board under subsection (1) of this section he shall be guilty of an offence and liable to a fine of six hundred naira.