(1) Government may by notification, levy a tax with a rate not exceeding Rupees One Hundred per M.T. on the purchase of FFBs required for use, consumption or sale in a factory.
(2) The Government may, by notification, remit in whole or in part such tax in respect of FFBs used or intended to be used in a factory or any purpose specified in such notification.
(3) The tax payable under sub-section (1) shall be levied and collected from the occupier of the factory or from the person receiving Oil Palm FFBs or the oil palm Processing Factory in such manner and by such authority as may be prescribed.
(2) The Government may, by notification, remit in whole or in part such tax in respect of FFBs used or intended to be used in a factory or any purpose specified in such notification.
(3) The tax payable under sub-section (1) shall be levied and collected from the occupier of the factory or from the person receiving Oil Palm FFBs or the oil palm Processing Factory in such manner and by such authority as may be prescribed.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Constitution of the Advisory Committee.Section 4 · Functions of the Advisory Committee.Section 5 · Constitution of Zonal Committee.Section 6 · Powers and functions of the Zonal Committee.Section 7 · Zonal Committee Funds.Section 8 · Appointment of Oil Palm Commissioner.India Code, Government of India. Text fetched 18 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.