(1) The State Government may by notification impose, levy and charge tax on the sale or purchase or of carriage by road of milk or milk products in such manner and at such rate or rates as may be prescribed not exceeding 10 per cent of the price of the milk or milk products, as the case may be, and such tax shall be payable by the dairy or by a processor, manufacturer or transporter of milk or milk product outside the State. (2) Any tax imposed under sub-section (1) shall be levied at only one point and in such manner as may be prescribed. (3) A tax imposed under this section shall be called "Milk Cess". (4) The authority empowered to collect the cess may forward to the Collector, a certificate under his signature specifying the amount of arrears due from the person concerned, and the Collector, on receipt of such certificate, shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue.
(1) The State Government may by notification impose, levy and charge tax on the sale or purchase or of carriage by road of milk or milk products in such manner and at such rate or rates as may be prescribed not exceeding 10 per cent of the price of the milk or milk products, as the case may be, and such tax shall be payable by the dairy or by a processor, manufacturer or transporter of milk or milk product outside the State.<br> (2) Any tax imposed under sub-section (1) shall be levied at only one point and in such manner as may be prescribed.<br> (3) A tax imposed under this section shall be called "Milk Cess".<br> (4) The authority empowered to collect the cess may forward to the Collector, a certificate under his signature specifying the amount of arrears due from the person concerned, and the Collector, on receipt of such certificate, shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue. <br>