Cess on grain

(1) The Association shall, with the approval of the Minister, impose, levy and collect a cess upon all grain delivered to grain processing units or sold to any person for export. (2) The operator of the grain processing unit and the purchaser of grain for export shall be responsible for the collection of cess at the time of the delivery or purchase of the grain, as the case may be, and for the payment of the same to such person as may be authorised by the Association to collect the cess. (3) The cess shall be levied on the basis of a rate per pound of grain and shall not be varied during the financial year in respect of which it was imposed.