Section 12 in Punjab Dairy Development Board Act, 2000
12. Levy and collection of cess.
(1)Subject to the rules made under this Act, there shall be levied for the purpose of this Act, a cess at the rate of ten paise per litre of the licenced capacity of a milk plant by abolishing the purchase tax being charged on milk.(2)The cess levied under sub-section (1), shall be paid by the owner of the milk plant in such manner and to such person or officer as may be, prescribed(3)The arrears of the cess levied under sub-section (1), shall be recoverable as arrears of land revenue.
