Imposition of cess

General200117 sections

Statutory text

(1) For the purposes of this Act and subject to the rules made thereunder, a cess shall be imposed at the licensed capacity of a milk plant at such rate as the Government may by notification, specify.
(2) The cess imposed under sub-section
(1) shall be paid by the owner of the milk plant in such manner and in such persons or officers as may be prescribed.
(3) In case the cess is not paid by the owner of the milk plant by the due date, a penalty, which may extend to five times of the cess, shall be levied upon in the manner as may be prescribed.
(4) The arrears of cess imposed under sub-section
(1) and penalty levied under sub-section
(3) shall be recoverable as arrears of land revenue.
(5) The amount of cess imposed under sub-section
(1) and the penalty levied under sub-section (3), shall be credited to the Fund under a separate head within such period as may be prescribed.

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