Imposition of oilseeds cess
3. (1) There shall be levied and collected on and after the date of the commencement of this Act as cesses for the purposes of this Act,-
(a) on all oils extracted from oilseeds crushed in any mill in Bangladesh, whether the oilseeds are produced in or imported from outside Bangladesh, a duty of excise at the rate of [six poisha] per maund, and
(b) on all oilseeds exported out of Bangladesh to a destination outside Bangladesh, a duty of customs at the rate of [twelve poisha] per maund:
Provided that the Government may from time to time fix by notification in the official Gazette a different rate at which the duty of excise or duty of customs shall be levied and collected:
Provided further that no such duty of customs shall be levied on any oilseeds exported under a contract for export entered into before the aforesaid date.
(2) On the last day of each month, or as soon thereafter as may be convenient, the proceeds of the duties 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 deduction of the expenses, if any, of collection and recovery shall be paid to the Committee forthwith.