Section 16

Except in so far as may otherwise be provided in any order made under subsection (1), the cess imposed by such order shall, for the purposes of collection and enforcement of collection, be deemed to be a customs duty under the Customs Act 1967.

An order made under this section may prescribe different amounts, rates and manner of collection for different types or grades of rubber in relation to different persons or different classes of persons.

A person who fails or refuses to pay any cess imposed under this section commits an offence and shall, on conviction, be liable to a fine not exceeding ten times the amount of cess due or to imprisonment for a term not exceeding three years or to both.

The amount of any cess imposed under this section shall be a debt due to the Authority from the person on whom the cess is imposed and may be sued for and recovered in any court at the suit of the Authority.

The institution of proceedings under this section shall not relieve any person from liability for the payment of any cess for which he is or may be liable or from liability to make any return which he is required by this Act to make.

Without prejudice to subsection (5), the court before which a person is convicted for an offence under subsection (4) may order the person to pay to the Authority the total amount of cess certified by the finance officer of the Authority to be due from the person at the date of the conviction.

Cess payable under subsection (7) shall, for the purpose of collection, be deemed to be a fine and shall be recovered in accordance with section 283 of the Criminal Procedure Code [Act 593].

The Minister may vary or revoke an order made under this section.

Rubber Industry Smallholders

Development Authority 27

Expenditure and preparation of estimates