Section 16: Recovery of penalties.
All pecuniary penalties imposed by or incurred under this Act, and not specifically designated fines may be sued for, determined, enforced and recovered by suit or other appropriate civil proceedings in a magistrate's court, which court is hereby invested with the necessary jurisdiction for the purpose, in the name of the prescribed authority as nominal plaintiff; and all such proceedings shall be deemed to be civil proceedings and the ordinary civil procedure of Nigeria shall apply thereto.
Cite this section
Section 16, MOTOR SPIRIT (RETURNS) ACT (1952).
https://repo.podus.ai/laws/motor-spirit-returns-act/section/16/