Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provis10ns of this Act, there shall be levied a tax 0:1 (a) r:1U nufactured tea and f~l-r' (b) jute in hales/ ~arr icd by motor vehicle, cart, trolley, · · boat, animal ::ind l'uma·1 agrncy or any other means except raib. ays and airways in such manner and in respect of such period and at such rate as specified in the Schedule. (2) Such \.ax k,icu on ma.nufactured tea shall be realised irom the producer and that levied on jute shall be realised from the dealer : Provided that where tea is sold at the facto ry pre- mises, the producer shall be liable for realisation of tax from the purcha~cr ) with effect from such date as th.:: G.:,vernment may, by nouncation, appoint, for the carriage of such tea as provided in this section and the protlucerJ shalt be liable for the riymcnt of such tax notwithstanding th"~ fact that the tea is not carried by the producer : ~ / Provided further that no tax shall be levied under tltis Act on <my jute or tea in rcspeq of which such ~x has already been paid.