Section 9: Levy of cess

9. Levy of cess .___(1) For the purposes of this Ordinance, there shall be levied and collected in such manner as may be prescribed a cess on tobacco produced in Pakistan at such rate or rates, not exceeding three per cent ad valorem, as the 1[Federal Government] may by notification in the official Gazette, specify in this behalf; and the proceeds of the cess, after deducting the cost of collection, if any, shall be paid to the Board. 2[ (1A) The 1[Federal Government] may, from time to time, by notification in official Gazette, fix, for the purpose of levying a cess under sub­section (1), tariff values of tobacco produced in Pakistan and may there tariff values for the time being in force. (1B) Different tariff values may be fixed for different classes or descriptions of tobacco.] (2) The Board shall apply the proceeds of the cess paid to it under sub­section (1) for meeting the expenses which may be necessary for the performance of its function s under this Ordinance including expenses for contributing towards a contributory provident fund constituted and maintained in such manner as may be prescribed for the benefit of the employees of the Board. 1Subs. by the Pakistan Tobacco Board (Amdt.) Act, 1975 (19 of1975) , s . 2, for “Central Government” . 2Sub-sections (1A) and (1B) Ins . by the Pakistan Tobacco Board (A mdt.) Act, 1971 (5 of 1971) , s. 3.

Effective date: 1968-01-01

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