Levy and collection of Cess

Tax200822 sections

Statutory text

(1) There shall be levied and collected a cess at such rate as may be determined by Government from time to time not exceeding one percent of the total sale proceeds of a dealer for the purpose of the Kerala Coir Workers' Welfare Fund Act, 1987;
(2) The cess levied under sub-section
(1) shall be collected from every dealer, in such manner and in such time as may be prescribed.
(3) The cess levied under subsection
(1) shall be in addition to any cess, duty or tax leviable on coconut husk, coconut husk fibre, coir or coir products under any other law for the time being in force.
(4) The proceeds of cess collected under sub-section
(2) shall be credited initially to the Consolidated Fund of the State of Kerala, in such manner as may be prescribed.
(5) The amount of cess collected shall be paid to the Fund of the Board by the Government after deducting the cost of collection of such cess, not exceeding one percent of the amount collected every year, before 30th June, in such manner as may be prescribed.

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