EXCISE (CONTROL OF DISTILLATION) ACT

Section 2: Still licence.

1964Section 2 of 29Federal Republic of Nigeria

(1) Subject to the provisions of this section, no person shall posses any still unless-
(a) the still is situated on premises specified in a distiller's licence; or
(b) there is in force a still licence issued to him by the Board under this section.
(2) Where an application is made to the Board in the prescribed manner for the issue of a still licence, and the Board is satisfied, it shall issue the licence to the applicant free of charge.
(3) A licence under subsection (2) of this section may be issued subject to such conditions not inconsistent with this Act as to methylation or the denaturing of spirits as the Board for the protection of excise duty may think fit.
(4) If a person gives notice to the Board in the prescribed form of his intention to part with or that he has parted with possession of, or has destroyed any still in respect of which a licence issued to him under this section is in force, the Board shall make such enquiries as it thinks fit; and if it is satisfied, the licence shall cease to have effect as regards the still.
(5) Any person contravening the provisions of subsection (1) of this section shall be guilty of an offence and liable-
(a) on summary conviction, to a fine of not less than four hundred naira or to imprisonment for a term of six months, or to both;
(b) on conviction on indictment, to a fine of not less than one thousand naira or to imprisonment for a term of two years, or to both.

Cite this section

Section 2, EXCISE (CONTROL OF DISTILLATION) ACT (1964).

https://repo.podus.ai/laws/excise-control-of-distillation-act/section/2/