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<tr>
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                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <b>
                                              <span style="font-family: Arial">
                                              LIQUOR LICENSING ACT, 1970 (ACT 
                                              331)</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              ARRANGEMENT OF SECTIONS</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Section</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART I&#8212;MANUFACTURE OF SPIRITS</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              1. Licence to manufacture spirits</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              2. Inspection of stills</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              3. Regulations</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              4. Offences</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART II&#8212;SALE OF SPIRITS</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              5. Licence to sell spirits</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              6. Akpeteshie</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              7. Stock book to be kept</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              8. Invoices</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              9. Storage of spirits</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              10. Regulations</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              11. Offences</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART III&#8212;SALE OF WINE AND BEER</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              12. Licence to sell wine and beer</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              13. Regulations</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              14. Offences</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART IV&#8212;GENERAL</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              15. Young persons to be excluded</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              16. Power to demand name and 
                                              address</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              17. Police Officers</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              18. Offences</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              19. Liability of employer</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              20. Limitation of actions</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              21. Sale without licence in 
                                              special cases</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              22. Interpretation</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              23. Repeals and savings</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              SCHEDULES</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              First Schedule&#8212;Fees</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Second Schedule&#8212;Fees</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Third Schedule&#8212;Duty per gallon</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Fourth Schedule&#8212;Fee</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial; font-weight: 700">
                                              THE THREE HUNDRED AND THIRTY-FIRST</span></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <b></p>
                                              <p class="MsoNormal" style="text-align: center">
                                              <span style="font-family: Arial; font-weight: 700">
                                              ACT OF THE PARLIAMENT OF THE 
                                              REPUBLIC OF GHANA</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              ENTITLED</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              THE LIQUOR LICENSING ACT, 1970</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              AN ACT to consolidate the law 
                                              relating to liquor licensing.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              DATE OF ASSENT: 2nd July, 1970</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              BE IT ENACTED by the Presidential 
                                              Commission and the National 
                                              Assembly in this present 
                                              Parliament assembled as follows:&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART I&#8212;MANUFACTURE OF SPIRITS</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 1&#8212;Licence to Manufacture 
                                              Spirits.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) No person shall manufacture or 
                                              commence to manufacture spirits 
                                              except under and in accordance 
                                              with a distiller's licence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The Minister responsible for 
                                              Finance may, after consultation 
                                              with the Minister, by executive 
                                              instrument direct that any 
                                              distiller or group of distillers 
                                              of refined spirit nominated in the 
                                              instrument be placed under the 
                                              control of the Excise Ordinance, 
                                              1953 (No. 31).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The fees per annum payable for 
                                              a distiller's licence shall be 
                                              those set out in the First 
                                              Schedule.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 2&#8212;Inspection of Stills.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) An Inspector may enter at any 
                                              time any premises in respect of 
                                              which a distiller's licence is in 
                                              force.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Any police officer in uniform 
                                              may enter at any time any premises 
                                              on which he has reasonable grounds 
                                              to suspect that spirits have been 
                                              or are being manufactured in 
                                              contravention of this Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) A person empowered to enter 
                                              premises under this section may&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) inspect the premises and any 
                                              still, spirits or other article 
                                              therein;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) require any person on the 
                                              premises to give any information 
                                              in his possession as to the 
                                              activities carried on in the 
                                              premises and the person by whom 
                                              they are carried on;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) take away a sample not 
                                              exceeding one-third of a pint from 
                                              any container of liquid found on 
                                              the premises.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 3&#8212;Regulations.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The Minister may by 
                                              legislative instrument make 
                                              regulations&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) for the issue of distillers' 
                                              licences by the Minister, and the 
                                              conditions attached to and 
                                              duration of such licences;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) for the method of collection 
                                              of the fees payable therefor;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) designating persons to act as 
                                              Inspector for the purposes of 
                                              section 2;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) altering or revoking the fees 
                                              set out in the First Schedule;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) otherwise for carrying out the 
                                              principles and purposes of this 
                                              Part;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (f) for materials and apparatus 
                                              for distilling akpeteshie;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (g) for the storage of akpeteshie 
                                              for purposes of maturity.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Regulations made under this 
                                              section may authorise the 
                                              inclusion in a distiller's licence 
                                              of a condition requiring that 
                                              spirits manufactured under the 
                                              licence be offered for sale to any 
                                              statutory corporation or other 
                                              person named for that purpose in 
                                              the regulations.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 4&#8212;Offences.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Any person who&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) contravenes section 1 (1); or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) obstructs or fails to comply 
                                              with a requirement of any 
                                              Inspector or police officer in the 
                                              exercise of his powers under 
                                              section 2; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) contravenes any condition 
                                              included in a distiller's licence,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              shall be guilty of an offence and 
                                              liable on summary conviction to a 
                                              fine not exceeding five hundred 
                                              new cedis or to imprisonment not 
                                              exceeding one year, or to both and 
                                              any apparatus and spirits in 
                                              relation to which the offence was 
                                              committed shall be forfeited and 
                                              disposal of as the Court may 
                                              direct.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) In proceedings under this 
                                              section a document purporting to 
                                              state the results of an analysis 
                                              carried out by direction of the 
                                              Minister responsible for Health 
                                              shall be prima facie evidence of 
                                              the facts stated therein.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART II&#8212;SALE OF SPIRITS</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 5&#8212;Licence to sell Spirits.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Subject to subsection (2), no 
                                              person shall sell spirits on any 
                                              premises or in the open, except 
                                              under and in accordance with one 
                                              of the following licences&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) a wholesale licence to sell 
                                              spirits in quantities of not less 
                                              than two gallons at a time, not to 
                                              be consumed on the premises, to 
                                              any person who holds a spirit 
                                              licence;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) a store licence to sell 
                                              spirits for consumption on or off 
                                              the premises;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) a hotel licence to sell 
                                              spirits within a hotel;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) a restaurant licence to sell 
                                              spirits to be consumed with a meal 
                                              in a restaurant;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) an occasional licence to sell 
                                              spirits on a special occasion at a 
                                              specified place;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (f) a bar licence to sell spirits 
                                              for consumption on the premises.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Spirits manufactured by the 
                                              holder of a distiller's licence 
                                              may be sold by him&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) wholesale, on the premises on 
                                              which they were manufactured and 
                                              in any store remote from those 
                                              premises; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) retail, in any such store, 
                                              subject to such conditions, if 
                                              any, as the Comptroller of Customs 
                                              and Excise may impose.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The fees payable for a licence 
                                              under subsection (1) shall be 
                                              those set out in the Second 
                                              Schedule.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 6&#8212;Akpeteshie.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) No person shall sell 
                                              akpeteshie under any spirit 
                                              licence unless the licence is 
                                              expressly endorsed to authorise 
                                              the licensee to sell akpeteshie.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) A spirit licence may be 
                                              limited to the sale of akpeteshie.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) No spirit licence shall be 
                                              required for the sale of 
                                              akpeteshie to any statutory 
                                              corporation or other person 
                                              prescribed by regulations.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) A distiller of refined spirit 
                                              shall have a first option on the 
                                              purchase of all products of a 
                                              distiller of akpeteshie.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (5) The rate per gallon of the 
                                              duty payable on akpeteshie 
                                              produced shall be that set out in 
                                              the Third Schedule;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Provided that no duty shall be 
                                              payable on the sale by a 
                                              manufacturer of akpeteshie of his 
                                              products to a manufacturer of 
                                              refined spirit. </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 7&#8212;Stock Book to be Kept.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Every licensee shall enter 
                                              into a stock book to be kept by 
                                              him for that purpose a true record 
                                              of all spirits bought and sold by 
                                              him, and shall within seven days 
                                              after the expiration of every 
                                              month render to the police officer 
                                              in charge of the district in which 
                                              the licensee sells spirits a true 
                                              and accurate return in the form 
                                              prescribed by regulations, 
                                              showing&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the quantity of each 
                                              description of spirits on hand at 
                                              the commencement of that month;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the quantity of each 
                                              description of spirits bought or 
                                              sold by him during that month and 
                                              the names of persons from whom 
                                              such quantity was bought; and</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) the stock of each description 
                                              of spirits remaining hand on the 
                                              last day of the immediately 
                                              preceding month.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) No licensee shall render a 
                                              return which is false or lacking 
                                              in any material particular.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) Any police officer not below 
                                              the rank of Inspector, and any 
                                              police officer authorised in 
                                              writing by a police officer not 
                                              below the rank of Inspector, may 
                                              at any time between the hours of 8 
                                              a.m. and 6 p.m. inspect the 
                                              stock-in-trade of any licensee and 
                                              require him to produce his stock 
                                              book for the purpose of comparing 
                                              the entries therein with such 
                                              stock-in-trade, and may seize any 
                                              spirits found in excess of the 
                                              stock shown in the stock book.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) The provisions of this section 
                                              shall not apply to locally 
                                              manufactured spirits.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 8&#8212;Invoices.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) A licensee shall retain and 
                                              produce on demand for inspection 
                                              by a police officer not below the 
                                              rank of Inspector all invoices 
                                              issued in respect of all purchases 
                                              of spirits.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) A licensee who sells spirits 
                                              to a purchaser in any quantity 
                                              except in tots shall cause to be 
                                              issued to that purchaser an 
                                              invoice bearing&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the name and address of that 
                                              purchaser;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the number of the licensee's 
                                              licence;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) the date of purchase,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              and the licensee shall retain the 
                                              duplicate of the invoice and shall 
                                              on demand produce it to a police 
                                              officer not below the rank of 
                                              Inspector.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) The provisions of this section 
                                              shall not apply to locally 
                                              manufactured spirits.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 9&#8212;Storage of Spirits.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">A 
                                              licensee shall not store spirits 
                                              in any place other than his place 
                                              of business.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 10&#8212;Regulations.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Minister may by legislative 
                                              instrument make regulations&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) prescribing the method and 
                                              form of application for a licence 
                                              to sell spirits and the authority 
                                              to which the application is to be 
                                              made;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) prescribing the procedure 
                                              relating to the grant of a 
                                              licence, including the 
                                              consideration of objections to the 
                                              grant, and appeals to the Minister 
                                              from a grant or a refusal to grant 
                                              a licence;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) prescribing the form and 
                                              duration of the licence, the 
                                              method of collection of fees 
                                              payable therefor, the conditions 
                                              to be observed by a licensee and 
                                              the duties of a licensee;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) providing for the transfer of 
                                              a licence;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (e) prescribing permitted hours 
                                              and providing for all matters in 
                                              relation thereto;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (f) prescribing the time at or 
                                              within which the duty on 
                                              akpeteshie produced is to be paid, 
                                              the method of collection of such 
                                              duty, and the repayment of any 
                                              duty paid in error contrary to the 
                                              proviso to section 6(5);</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (g) altering or revoking any of 
                                              the fees set out in the Second and 
                                              Third Schedules;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (h) providing for or prescribing 
                                              any other matter or thing which 
                                              the Minister considers expedient 
                                              for giving effect to the 
                                              provisions of this Act.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 11&#8212;Offences.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Any person who contravenes 
                                              section 5 (1), 6 (1) or 9 or any 
                                              condition included in a licence to 
                                              sell spirits shall be guilty of an 
                                              offence and liable on summary 
                                              conviction to a fine not exceeding 
                                              one hundred new cedis.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Any person who contravenes any 
                                              provision of section 7 or 8 shall 
                                              be guilty of an offence and liable 
                                              on summary conviction to a fine 
                                              not exceeding five hundred new 
                                              cedis or to imprisonment not 
                                              exceeding one year, or to both, 
                                              and any spirits seized under 
                                              section 7 in relation to which the 
                                              offence was committed may be 
                                              forfeited and disposed of as the 
                                              Court may direct.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) In the event of a second 
                                              conviction of a licensed person 
                                              under this section, his licence 
                                              shall be suspended for a year, and 
                                              in the event of a third or 
                                              subsequent conviction under this 
                                              section he shall be disqualified 
                                              from holding any such licence for 
                                              such period, not less than five 
                                              years in each case, as the Court 
                                              shall direct.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) A conviction for an offence 
                                              under this section shall be 
                                              endorsed on the licence, if any, 
                                              of the offender.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART III&#8212;SALE OF WINE AND BEER</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 12&#8212;Licence to sell Wine 
                                              and Beer.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) No person shall sell wine or 
                                              beer on any premises or in the 
                                              open, except under and in 
                                              accordance with one of the 
                                              following licences&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) a spirit licences granted 
                                              under section 5;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) an off-licence to sell wine 
                                              and beer not to be consumed on the 
                                              premises;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) an on-licence to sell wine and 
                                              beer which may be consumed on the 
                                              premises.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) The fee payable for a licence 
                                              to sell wine and beer shall for 
                                              every store be that set out in the 
                                              Fourth Schedule. </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 13&#8212;Regulations.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The Minister may by legislative 
                                              instrument make regulations&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) prescribing or providing for, 
                                              in respect of licences to sell 
                                              wine and beer, all such matters as 
                                              may be prescribed or provided for 
                                              under section 10 in respect of 
                                              licences to sell spirits;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) altering or revoking the fee 
                                              set out in the Fourth Schedule.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 14&#8212;Offences.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Any person who contravenes 
                                              section 12 (1) or any condition 
                                              included in a licence to sell wine 
                                              and beer shall be guilty of an 
                                              offence and liable on summary 
                                              conviction to a fine not exceeding 
                                              one hundred new cedis.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Subsections (3) and (4) of 
                                              section 11 shall apply in the 
                                              event of a conviction under this 
                                              section as they apply to a 
                                              conviction under section 11.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              PART IV&#8212;GENERAL</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 15&#8212;Young Persons to be 
                                              Excluded.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) No holder of a licence to sell 
                                              spirits, wine or beer shall allow 
                                              any person under the apparent age 
                                              of eighteen years to be at any 
                                              time in the bar of the licenced 
                                              premises during permitted hours.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Any licensee who contravenes 
                                              this section, and any person who 
                                              causes or procures any person 
                                              under the apparent age of eighteen 
                                              years to enter or to be in the bar 
                                              of any licensed premises during 
                                              the permitted hours, shall be 
                                              guilty of an offence and liable on 
                                              conviction to a fine not exceeding 
                                              fifty new cedis and in default of 
                                              payment to imprisonment not 
                                              exceeding one month.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (3) If a person under the apparent 
                                              age of eighteen years is found in 
                                              the bar of any licensed premises 
                                              during permitted hours, the holder 
                                              of the licence shall be deemed to 
                                              have committed an offence under 
                                              this section unless he shows that 
                                              he had used all due care to 
                                              prevent that person from being 
                                              admitted to the bar or the young 
                                              person had attained the age of 
                                              eighteen years.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (4) No licensee under this Act 
                                              shall sell any spirit, wine or 
                                              beer to any drunken person or 
                                              permit any disorderly or improper 
                                              conduct on his premises or any 
                                              part of the premises attached 
                                              thereto.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 16&#8212;Power to Demand Name 
                                              and Address.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) Any police officer in uniform 
                                              may demand the name and address of 
                                              any person found after the 
                                              permitted hours on any premises 
                                              licensed for the sale of spirits, 
                                              wine or beer, and, if he has 
                                              reasonable ground to suspect that 
                                              the name or address given is 
                                              false, he may require evidence of 
                                              its correctness.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Any person who fails upon 
                                              demand to give his name and 
                                              address, or satisfactory evidence 
                                              of such name and address, may be 
                                              arrested by the police officer 
                                              without warrant and taken as soon 
                                              as practicable before a 
                                              magistrate.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 17&#8212;Police Officers.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              No licensee under the Act shall 
                                              sell akpeteshie, spirits, beer or 
                                              wine to any police officer in 
                                              uniform.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 18&#8212;Offences.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Any person who&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) when required to give his name 
                                              and address under section 16, 
                                              fails to do so or gives a false 
                                              name or address; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) not being an inmate, servant 
                                              or lodger, on premises licensed 
                                              for the sale of spirits, wine or 
                                              beer, or otherwise lawfully 
                                              permitted to be upon such 
                                              premises, is found on such 
                                              premises after the permitted hours 
                                              without reasonable excuse; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) by falsely representing 
                                              himself to be a lodger, buys or 
                                              obtains, or attempts to buy or 
                                              obtain, spirits, wine or beer at 
                                              any premises after the permitted 
                                              hours,</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              shall be guilty of an offence and 
                                              liable on conviction to a fine not 
                                              exceeding twenty new cedis.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 19&#8212;Liability of Employer.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">A 
                                              master or employer shall be liable 
                                              for an offence committed under 
                                              sections 4, 11, 14 or 18 by his 
                                              servant or agent in the course of 
                                              his employment.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 20&#8212;Limitation of Actions.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              No prosecution shall be commenced 
                                              under this Act after the 
                                              expiration of six months from the 
                                              date of the offence.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 21&#8212;Sale without Licence in 
                                              Special Cases.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Nothing in this Act contained 
                                              shall prevent&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) the executor or administrator 
                                              of a deceased licensee or the 
                                              assignee or trustee of any 
                                              licensee who becomes insolvent or 
                                              bankrupt before the expiration of 
                                              his license, from selling any 
                                              spirits, wine or beer coming to 
                                              them in that capacity in the 
                                              premises specified in the licence; 
                                              or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) the executor or administrator 
                                              of any person not licensed who 
                                              dies leaving among his assets or 
                                              estate a private stock of spirits, 
                                              wine or beer not exceeding fifty 
                                              gallons from selling it; or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) any person from selling his 
                                              private stock of spirits, wine or 
                                              beer not exceeding twenty-five 
                                              gallons at any sale of his effects 
                                              on leaving Ghana; or </span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) any officer of or person 
                                              authorised by any court from 
                                              selling any spirits, wine or beer 
                                              seized or taken in execution under 
                                              due process of law.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 22&#8212;Interpretation.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              In this Act, unless the context 
                                              otherwise requires&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&quot;akpeteshie&quot; 
                                              means spirits manufactured in 
                                              Ghana by the distillation of a 
                                              fermented liquid in a simple pot 
                                              still;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;bar&quot; means any open drinking bar 
                                              on licensed premises or any part 
                                              of the licensed premises 
                                              exclusively or mainly used for the 
                                              sale and consumption of spirits, 
                                              wine or beer;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;beer&quot; includes any description of 
                                              beer, and any liquor made or sold 
                                              as a description of beer or as a 
                                              substitute for beer and which 
                                              contains more than one per cent of 
                                              pure alcohol, but does not include 
                                              pito and other similar locally 
                                              brewed liquors;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;blend&quot; means to mix the products 
                                              of two or more distillers to 
                                              obtain a uniform product;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;compound&quot; means to mix an 
                                              ingredient or material&nbsp; with 
                                              spirits, but does not include 
                                              methylating; </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;distiller&quot; means any person who 
                                              produces spirits by the 
                                              distillation of fermented spirits 
                                              or by the distillation of 
                                              fermented spirits or by chemical 
                                              means and includes any person who 
                                              rectifies, compounds, blends or 
                                              methylates;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;licensee&quot; means a person holding 
                                              a licence to sell spirits, wine or 
                                              beer under this Act;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&quot;methylate&quot; 
                                              means to mix non-potable methyl 
                                              alcohol&nbsp; and other substances with 
                                              spirits to render them 
                                              non-potable;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;Minister&quot; means the Minister 
                                              responsible for Industries;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;permitted hours&quot; means the hours 
                                              during which any licensed premises 
                                              are by regulations allowed to be 
                                              open for the sale of spirits, wine 
                                              or beer under this Act;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;premises&quot; includes any store, 
                                              hotel or restaurant and&nbsp; the 
                                              curtilage thereof and any yard 
                                              attached thereto;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;rectify&quot; means to purify spirits 
                                              by&nbsp; distillation,filtration or 
                                              other means;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;refined spirits&quot; means spirits 
                                              produced by rectifying akpeteshie;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;sell&quot; includes to dispose&nbsp; of by 
                                              barter, exchange or in any other 
                                              manner for valuable consideration;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;spirits&quot; means akpeteshie, 
                                              brandy, gin, liqueur, rum,whisky 
                                              and all other distilled liquors 
                                              and includes all liquors mixed 
                                              with spirits and all mixtures, 
                                              compounds or preparations made 
                                              with spirits, but does not include 
                                              alcohols other than ethyl alcohol 
                                              and potable methyl alcohol and 
                                              medical preparations containing 
                                              alcohol;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;store&quot; includes a house, shop and 
                                              every other building not being a 
                                              hotel, bar or restaurant;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &quot;wine&quot; does not include palm wine.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              Section 23&#8212;Repeals and Savings.</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (1) The following enactments are 
                                              hereby repealed&#8212;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Liquor Licences (Spirits) 
                                              Ordinance (Cap. 220).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Liquor Licences (Wine and Beer) 
                                              Ordinance (Cap. 221).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Young Persons (Exclusion from 
                                              Licensed Premises) Ordinance (No. 
                                              48 of 1952).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Liquor (Northern Territories) 
                                              Ordinance (No. 26 of 1953).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Liquor Licences Act, 1959 (No. 
                                              19).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Manufacture and Sale of Spirits 
                                              Act, 1962 (Act 154).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Manufacture and Sale of Spirits 
                                              (Amendment) Decree, 1967 (N.L.C.D. 
                                              209).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              Manufacture and Sale of Spirits 
                                              (Amendment) Decree, 1968 (N.L.C.D. 
                                              219).</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (2) Notwithstanding the repeal of 
                                              the Manufacture and Sale of 
                                              Spirits Act, 1962 (Act 154), all 
                                              statutory instruments made 
                                              thereunder and in force 
                                              immediately before the 
                                              commencement of this Act shall 
                                              continue in force as if made under 
                                              the corresponding provision of 
                                              this Act, until revoked, modified 
                                              or otherwise altered.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              SCHEDULES</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              FIRST SCHEDULE</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (Section 1 (3))</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              FEES</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; margin-left: 252.0pt">
                                              <span style="font-family: Arial">
                                              N¢&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              1. Fee for distiller's licence&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              40.00&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              2. Fee for distillers nominated 
                                              under section 
                                              1(2):&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
                                              </span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (a) distiller who methylates 
                                              only&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              10.00&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (b) distiller who compounds or 
                                              blends only&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              20.00&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (c) distiller who rectifies 
                                              only&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              40.00&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 36.0pt">
                                              <span style="font-family: Arial">
                                              (d) full distiller 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              60.00&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              SECOND SCHEDULE</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (Section 5 (3))</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              FEES</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              N¢&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              1. For a wholesale licence&nbsp;&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              100.00 yearly or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; margin-left: 252.0pt">
                                              <span style="font-family: Arial">
                                              50.00 half-yearly&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              2. For a store licence&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              80.00 yearly or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; margin-left: 252.0pt">
                                              <span style="font-family: Arial">
                                              40.00 half-yearly &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              3. For a hotel licence&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              120.00 yearly or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; margin-left: 252.0pt">
                                              <span style="font-family: Arial">
                                              60.00 half-yearly&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              4. For a restaurant licence&nbsp;&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              80.00 yearly or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; margin-left: 252.0pt">
                                              <span style="font-family: Arial">
                                              40.00 half-yearly&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              5. For an occasional 
                                              licence&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              10.00&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              6. For a bar licence&nbsp;&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              80.00 yearly or</span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; margin-left: 252.0pt">
                                              <span style="font-family: Arial">
                                              40.00 half-yearly&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              7. For an extension of 
                                              hours&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              1.00 for each </span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; margin-left: 288.0pt">
                                              <span style="font-family: Arial">
                                              additional hour&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; margin-left: 288.0pt">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: -324.0pt; margin-left: 324.0pt">
                                              <span style="font-family: Arial">
                                              8. For a wholesale licence limited 
                                              to the sale of akpeteshie 
                                              only&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10.00 yearly
                                              </span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 324.0pt">
                                              <span style="font-family: Arial">
                                              or 5.00 half-yearly</span></p>
                                              <p class="MsoNormal" style="text-align: justify; margin-left: 324.0pt">
                                              <span style="font-family: Arial">
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              9. For a store licence limited to 
                                              the sale of akpeteshie only&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 
                                              &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 10.00 yearly </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; margin-left: 288.0pt">
                                              <span style="font-family: Arial">
                                              or 5.00 half-yearly&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
                                              </p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">&nbsp;</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              THIRD SCHEDULE</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (Section 6)</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              DUTY PER GALLON</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              40 Np</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              The duty on part of a gallon shall 
                                              be in proportion for any part of a 
                                              gallon. The strength of the 
                                              spirits shall be determined by the 
                                              Sykes' hydrometer.</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              FOURTH SCHEDULE</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              (Section 12 (2))</span></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <b>
                                              <span style="font-family: Arial">
                                              FEE</span></b></p>
                                              <p class="MsoNormal" style="text-align: justify">
                                              <span style="font-family: Arial">
                                              N¢12.00 for a yearly licence and 
                                              N¢6.00 for a half-yearly licence.</span></td>
                </tr>
              </tbody>
            </table>
          </td>
        </tr>
        <tr>
          <td width="76" height="50" bgcolor="#003366">&nbsp;</td>
          <td width="777" height="50">
            <p align="center">
              </table>
   
