MOTOR SPIRIT (RETURNS) ACT

Section 8: Registered distributor to furnish information.

1952Section 8 of 16Federal Republic of Nigeria

(1) Every registered distributor shall furnish to the prescribed authority within such time and in such form as he may require in respect of each quarter such information relating to-
(a) the premises in each State at which the business of distributor is carried on;
(b) the opening and closing stocks of motor spirit and the quantities received at each set of premises during that quarter;
(c) the sale or disposal of motor spirit by him from each set of premises during that quarter;
(d) the appropriation of motor spirit for the purposes of any business carried on by him during that quarter, as the prescribed authority may specify.
(2) Every registered distributor shall upon demand made by the prescribed authority produce for inspection at such time and place as the prescribed authority may require any books or accounts or other documents of whatever nature relating to the matters in respect of which information may be required in accordance with subsection (1) of this section.
(3)
When a person ceases to be registered during any quarter he shall furnish to the prescribed authority within such time and in such form as he may specify such information as is mentioned in subsection (1) of this section in respect of that part of the said quarter during which he was registered.

Cite this section

Section 8, MOTOR SPIRIT (RETURNS) ACT (1952).

https://repo.podus.ai/laws/motor-spirit-returns-act/section/8/