Amendment status not verified — confirm the current text below against the official source.
1[(1) For the purposes of this Act and subject to the rules made thereunder, a cess not exceeding fifteen paise per litre shall be imposed on the licensed capacity of a milk plant: Provided that during the lean period the cess at the above rate shall be imposed on the seventy-five percent of the licensed capacity of a milk plant: Provided further that no cess shall be levied on the day(s) when a milk plant remains closed for the reasons beyond the control of its management.] (2) The cess imposed under sub-section (1) shall be paid by the owner of the milk plant in such manner and to such persons or officers as may be prescribed. (3) In case the cess is not paid by the owner of the milk plant by the due date, a penalty, which may extend to five times of the cess, shall be levied upon him in the manner as may be prescribed. (4) The arrears of cess imposed under sub-section (1) and penalty levied under sub-section (3) shall be recoverable as arrears of land revenue. (5) The amount of cess imposed under sub-section (1) and the penalty levied under sub-section (3), shall be credited to the Fund under a separate head within such period as may be prescribed.