(1)There shall be levied and collected, by way of a cess for the purposes of the Tobacco Board Act, 1975 (4 of 1975.), a duty of excise at the rate of one paisa per kilogram on virginia tobacco which is produced in India and sold at a [an auction platform] [ Substituted for ].(2)The duty of excise levied under sub-section (1) shall be in addition to any cess or duty leviable on virginia tobacco under any other law for the time being in force.(3)The duty of excise payable under sub-section (1) in respect of any virginia tobacco sold at, [an auction platform] [ Substituted for ] shall be payable by the seller thereof to the person or authority prescribed in respect of such platform.(4)The person or authority prescribed in respect of [an auction platform] [ Substituted for ] shall collect the duty of excise payable on virginia tobacco sold at such platform and pay the amount so collected to the Central Government in such manner and within such time as may be prescribed.(5)If any duty of excise payable under this section, or if any amount collected under this section by way of such duty, has not been paid to the Central Government within the period prescribed under sub-section (4), the Central Government may recover such duty or amount in the same manner as an arrear of land revenue.
