Cattle (Taxation and Control) Law

Cattle (Taxation and Control) (CAP. 20 . 367 --- CHAPTER20 CATTLE (TAXATION AND CONTROL) LAW Arrangement ofsections Sections 1. Short title. 2. Charge of cattle tax 3. Meaning of "trade cattle" and rate of cattle tax 4. Trade cattle to be taken to Cattle Control Posts 5. Person accountable for tax 6. · Establishment of Cattle Control Posts 7. Where tax payable 8. Offences 9. Trade cattle to be impounded 10. Variation of Schedules no\ o~ate ~ . 11. Regulations or dam~~ SCHEDULE an~ ~nm . -~ ' .. '·1 ! Ca11/e /'t . . 1 ' axat,on and Control) [CAP.20 ~69 CHAPTER 20 CATTLE(TAX ., ~ ATION AND CONTROL) LAW A Law to control and t ax c·1ttlc t · ' en ermg Enugu State of Nigeria J\ N $ L Cap .. 20 {2 711, August 1991] I. This Law may be cited as the Cattle (Taxation and Control) Law. Short title. 2~ A tax to be called Cattle T h ll b Charge of cattle accordance with the rov· . ax s a e charged subject to and in tax. entering Enugu Stat pfN~s101~s of this Law upon every trade cattle e o 1gena. 3. "Trade cattl "· J d · tl 1 e me u es any ammal specified in the First Schedule and 1e tax s 1all be charged at such rates as are specified in the First Schedule. 4. Any person who is the owner, the agent of the owner or who is in charge of any trade cattle entering the State shall take such trade cattle to the Cattle Control Post which is nearest to the point at which such cattle enter the State: Provided that any trade cattle entering the State by rail shall be taken by the owner or agent of the owner or person who is in charge of such cattle to the Cattle Control Post at Enugu. · · 's. The person accountable for tax chargeable shall be the owner~ his agent,or the person in cha!ge of such trade cattle when such cattle .~e taken ,to a Cattle Control Post in , accordance with the provisions of · Se . · 4 .,c.tlon ... ": , -6.':S6 'soon~s m~y·b~,-there shall. be.establisl1ed ·~,re~ch of the.places ·e:specified·1n,the.SecondSd1edute a Caitle -Control Post for the purposes 9ftliistaw·.. . -. . ; · .· . . . . ~.: ·. . ;", .: ; .·.,· . . • . . ' ... . . ". . .~ ' .-~ .... '. <· .. '~..- : . ·,. Meaning of"'trade cattle·• and rate· of cattle ta-x. (First Schedule) Trade cattle to b<! taken to Cattle Control Posts.. Person nCCQun1nblc for tax . . Establishment of Cattle Control ' .. Posts. .. \70 CA.I>. 20 Whcro tn.x pnynblc Oflcnc::cs. Trade cattle to be impounded. 'uttle (Tu.\'at/011 and C'dntro/) 7. The cattle tax shall he pnicl at the appropriate Cattle ContTol p which shall be that Cuttle Control Post which is nearest to the po· ~ st which such trade cattle cnt(:1' the State: 111 at Provided thnt in respect of any trncle cattle entering the State b · 1 · I · y nu l 1c appropnatc Cattle Control Post for the purposes of t11· · l IS section s mll be the Cattle Control Post at Enugu 8. At1y person who is the owner, the agent of the owner or who is in charge of any trade cattle entering the State who (a) fails to pay cattle tax in accordance with the provisions of this Law in respect of such cattle; or (b) who fails to take such trade cattle to the appropriate Cattle Control Post; or ( c) who removes any trade cattle from a Cattle Control Post without having paid the correct amount of tax, shall be guilty of an offence and liable upon summary conviction to a fine of forty naira or to imprisonment for two n?onths. 9. (1) A Veterinary Officer or a person duly authorized by him may impound al?Y trade cattle in respect of which cattle tax is payable if such trade cattle be removed from a Cattle Control Post without the payment of such tax. (2) Such Veterinary Officer or person authorized by him may, after giving seven days notice of his intention so to do to the owner, the agent of the owner or to the person incharge of such trade cattle as the may be sell such head of such trade cattle as shall be necessary to case , . 1 f' l pay for the amount of the cattle tax due together w1th t 1e cost o. t 1c impounding and the maintenance of such cattle when impounded. (3) Such cattle shall be released upon payment ~o the V ~ter~~ary Officer or person authorized by him of the amou~1t ol cattle tax due and payable in respect thereof. l Cattle (Taxation and Control) 10. (I) The Executive Council may by order add 1o, delete or vary the type or class of animals or the rate of tax in the First Schedule. (2) The Commissioner may by order add to, delete or vary any item in the .Second Schedule. JCAP. 20 Variation of Schedules. 11. The Commissioner may make regulations generally for carrying Regulations. out of this Law and in particular for (a) prescribing the method of collecting and accounting for the cattle tax; (b) prescribing the duties of a Veterinary Officer or person authorized by him in connexion with the control and impounding of cattle at Cattle Control Posts. Schedules FIRST SCHEDULE Trade Cattle Bull ······· ·· ············· ························ ························· Cowl .... .... .... ............ ... .. .. ........ . ·· ···· ·························· Donkey ... ....... .. .. ..... .... .. .... .. ... ....... .... .......... ............ . Goat .... ....... .. ... ... .. .......... .. .... . ························ ········· · Horse ................................ .. .... .... ... ........... ............ .. . Ox ........ .......... ..................... .. ............................. . Pig · .... , ...... ...... ......... ................................. ........... . ·s~he· ep .......... ......................... . • ,, ... ! ................... ~ ........... . . . SECOND SCHEDULE Amalia Eha-Amufu Enugu Obolo Rate of Tax N 2 2 2 2 2 2 2 2 K 00 00 00 00 00 00 00 00 .'. · .. · . 371 I . · ... -.