Section 19
Research cess
of Act 319
ActRepealedProvision 19 of 26
Section 19
(1)
The Minister may, after consultation with the Board and with the concurrence of the Minister of Finance, make orders for the imposition, variation or cancellation of a research cess on all or any forest produce; and the orders may specify the nature, the amount and rate and the manner of the collection of the cess.
(2)
Every such order shall be published in the Gazette.
(3)
Except as may be otherwise provided in any such order, such cess shall be deemed for the purposes of collecting and enforcing the collection thereof to be a customs duty imposed under the Customs
Act 1967 [Act 235].
Submission of accounts, audit and annual report