Section 21: Power to require information, etc., from licensees.

(1) The holder of any licence under this Act shall-
(a) produce to the Board for inspection as and when required invoices and other books or documents in his possession relating to spirits manufactured by him during the preceding twelve months or any part thereof;
(b) supply answer to questions relating to the distillation of spirits and related matters as the Board may reasonably require to implement the provisions of any of the excise laws;
(c) produce to the Board such evidence as it may reasonably require in support of any answer so given;
(d) make returns in such form and at such intervals as the Board may require,
and if any manufacturer fails without lawful excuse to comply with any requirement of this subsection, he shall be liable on summary conviction to a fine of four hundred naira.
(2) The powers conferred on the Board by subsection (1) of this section, in so far as they relate to questions regarding the cost of production and manufacturer's profits in respect of any spirits, shall be exercisable by the Board alone and not by any other person.
(3) The Board may require the holder of a licence under this Act to supply to it in every year or at such other times as it may direct, a certificate of audit by an accountant approved by the Board as to-
(a) the correctness of all the books and records required by or under this Act to be kept by the holder of the licence; and
(b) any matter necessary to implement the provisions of any of the excise laws,
and the holder of a licence who without reasonable excuse fails to supply a certificate of audit when required, shall be liable on summary conviction to a fine of two hundred naira.
(4) For the purpose of this section, "accountant approved by the Board" means an accountant who is a member of one of the professional bodies for the time being declared by the Board, by notice in the Federal Gazette, to be approved for such purposes, but does not include any such member if he is the holder of a licence under this Act or is employed by any such holder.