Section 14
of Palm Oil Research and Development Act 1979
Section 14
The Minister may, after consultation with the Board and with the Minister of Finance, make orders for the imposition, variation or cancellation of a research cess on palm oil; and the orders may specify the nature, the amount and rate and the manner of collection of the cess.
(2)
Except as may be otherwise provided in any such order, such cess shall be deemed for the purposes of collecting and enforcing the collection, to be a customs duty imposed under the Customs Act 1967.
(3)
Every such order shall be published in the Gazette and shall be laid on the table of the Dewan Rakyat as soon as practicable after the publication of such order in the Gazette.