Malaysia legislation
Section 25
Section 25
(1)
The Yang di-Pertua Negeri, on the recommendation of a Board, may from time to time, by order published in the Gazette impose a levy upon any product in respect of which such Board was established.
(2)
An order made under this section may —
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(a)
prescribe what person or persons shall be responsible for the payment of the levy;
(b)
prescribe the rate or amount of the levy or the method by which it shall be determined, and the manner in, the time at, and the period for which it shall be paid or collected:
Provided that no levy shall exceed five per centum of the price of the product, which price shall be as ascertained in such manner as may be prescribed in the order concerned;
(c)
prescribe in what circumstances or in respect of what transactions the levy shall be payable;
(d)
prescribe that the levy shall be imposed on all grades, standards, or qualities of the product concerned or only on specified grades, standards or qualities thereof, and prescribe a different rate or amount of levy on different grades, standards or qualities thereof;
(e)
provide for exemption from the levy for specified persons or classes of persons or classes of persons or persons in specified areas;
(f)
prescribe the conditions, if any, upon which a rebate or reduction of the levy may be allowed.
(3)
A levy imposed upon a product under this section shall be recoverable, at the suit of the Board established in respect of such product, as a civil debt.
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