Imposition of coconut cess
3. (1) There shall be levied and collected, as a cess for the purposes of this Act, on all copra consumed in any mill in Bangladesh, whether produced in or imported from outside Bangladesh, a duty of excise at such rate, not exceeding [twenty-five poisha] per cwt., as the Government may, by notification in the official Gazette, fix in this behalf :
Provided that the Government may by notification in the official Gazette vary the rate at which the duty of excise shall be levied and collected.
(2) On the last day of each month, or as soon thereafter as may be convenient, the proceeds of the duty recovered during that month shall, after deduction of the expenses, if any, of collection and recovery, be paid to the Committee.
(3) The proceeds of the duties recovered since the fifteenth day of August 1947 after deducting expenses of collection and recovery if any shall be paid to the Committee forthwith.