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The Sugar (Road Development Cess) Ordinance, 1960 (East Pakistan Ordinance)

( Ordinance NO. XXIII OF 1960 )

6. If the person on whom the cess is levied under section 2, or who is responsible for the collection and payment of the cess under section 3, fails to pay the cess as provided in this Ordinance, he shall be liable to a penalty not exceeding the amount of the cess payable.

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