Section 27

The cess imposed by such order shall, for the purposes of its collection and for the enforcement of the collection thereof, be paid into and form part of the Cess Fund.

An order made under this section may prescribe different amounts, rates and manner of collection for different types of tobacco and tobacco products 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.

Act 692

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

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.

Expenditure and preparation of estimates