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GHANA
TOBACCO COMPANY LIMITED (TOBACCO
PURCHASES) DECREE, 1978 (SMCD 174)
ARRANGEMENT OF SECTIONS
Section
1. Prohibition of Unauthorised
Purchase, Export and Import of
Unmanufactured Tobacco.
2. Offence.
3. Offences by Bodies of Persons.
4. Interpretation.
BE IT ENACTED by the Supreme
Military Council as follows:—
Section 1—Prohibition of
Unauthorised Purchase, Export and
Import of Unmanufactured Tobacco.
(1) No person shall purchase
unmanufactured tobacco except the
Ghana Tobacco Company Limited or a
person authorised in writing by
the Company to purchase
unmanufactured tobacco for sale to
the Company.
(2) No person shall export or
import unmanufactured tobacco
except the Ghana Tobacco Company
Limited or a person authorised in
writing by the Company so to do.
Section 2—Offence.
(1) Any person who contravenes the
provisions of section 1 of this
Decree is guilty of an offence and
shall be liable on summary
conviction to a fine not exceeding
¢5,000 or to imprisonment not
exceeding one year or to both.
(2) Without prejudice to the
provisions of any enactment
relating to customs, any
unmanufactured tobacco in relation
to which an offence is committed
under this Decree shall be liable
to forfeiture on the orders of the
Court by which the offender is
convicted.
Section 3—Offences by Bodies of
Persons.
(1) Where the offence under this
Decree is committed by a body of
persons then:—
(a) in the case of a body
corporate other than a
partnership, every Director,
Secretary or similar officer of
that body shall also be deemed to
have committed the offence; and
(b) in the case of a partnership,
every partner shall also be deemed
to have committed the offence.
(2) No person shall be deemed to
have committed an offence under
this section if he proves to the
satisfaction of the court that the
offence was committed without his
knowledge or connivance and that
he did all that he could
reasonably have been required to
do to prevent the commission of
the offence having regard to all
the circumstances.
Section 4—Interpretation.
In this Decree, "unmanufactured
tobacco" means leaf tobacco that
has not been treated in any way.
Made this 15th day of August,
1978.
LT.-GENERAL F. W. K. AKUFFO
Chairman of the Supreme Military
Council
Date of Gazette Notification: 25th
August, 1978
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