Amendment status not verified — confirm the current text below against the official source.
Levy and collection of cess.— (1) With effect from such date as the Government may, by notification in the Official Gazette, appoint, there shall be levied and collected from the owner a cess on all carrier transporting material and at such rates as specified in Schedule I, for the purposes of this Act. (2) The Government may, from time to time, by notification in the Official Gazette, revise the items and the rates of cess by amending Schedule I.