Dairy Produce (Amendment) Act, 1941

Fees on butter produced in or exported from registered premises.

6.—(1) In this section the expression “year to which this section applies” means the year 1940 or any subsequent year.

(2) There shall be paid to the Minister in respect of every year to which this section applies by the registered proprietor of every premises registered in the register of creameries or the register of manufacturing exporters a fee of one half-penny on each complete twenty-eight pounds of the quantity of butter, ascertained in the prescribed manner, produced in such premises during such year.

(3) There shall be paid to the Minister in respect of every year to which this section applies by the registered proprietor of every premises registered in the register of butter factories a fee of one penny on each complete twenty-eight pounds of the quantity of butter, ascertained in the prescribed manner, exported from such premises during such year.

(4) There shall be paid to the Minister in respect of every year to which this section applies by the registered proprietor of every premises registered in the register of non-manufacturing exporters, a fee of one penny on each complete twenty-eight pounds of the quantity of butter (other than creamery butter), ascertained in the prescribed manner, exported from such premises during such year.

(5) The part of a year, being a year in which the registration of any registered premises is first completed, which is subsequent to such completion shall itself be regarded as a year for the purposes of the application in relation to such premises of this section.

(6) Every fee under this section shall become due on the 1st day of January and shall be paid before the 17th day of March on the year next following that in respect of which it is payable.

(7) Every registered proprietor of premises registered in the register of creameries, the register of manufacturing exporters, the register of butter factories, or the register of non-manufacturing exporters shall make for the purposes of this section such returns, to such persons, at such times, and in such forms as may be prescribed.

(8) If any registered proprietor by whom a fee under this section is payable fails to pay such fee before the 17th day of March in the year next following that in respect of which it is payable, the registration of the relevant registered premises shall be cancelled by virtue of this section as on and from such 17th day of March.

(9) Where the registration of any registered premises is cancelled by virtue of this section and the fee, the non-payment of which caused such cancellation, is paid within three months after such cancellation, the Minister may restore such premises to the register as on and from the date on which such fee is so paid.

(10) In the case of fees payable under this section in respect of the year 1940, the reference in sub-section (6) of this section to the 1st day of January shall be construed as a reference to the 1st day of June and the references in that sub-section and in sub-section (8) of this section to the 17th day of March shall each be construed as a reference to the 30th day of June.

(11) All fees payable under this section shall be collected and taken in such manner as the Minister for Finance from time to time directs and shall be paid into or disposed of for the benefit of the Exchequer in accordance with the directions of that Minister.

(12) The Public Offices Fees Act, 1879, shall not apply in respect of any fee payable under this section.

(13) Sub-sections (2) to (10) of section 34 of the Principal Act and the second and third entries in the Third Schedule to the Principal Act shall not apply in respect of any year to which this section applies.