Dairy Produce Marketing Act, 1961

Butter stocks levy.

38.—(1) Subject to subsection (4) of this section, there shall be paid to the Board by every registered proprietor of premises and every butter trader a levy on—

(a) creamery butter (other than, in the case of a registered proprietor of a creamery, butter held by or on behalf of that proprietor and manufactured in that creamery) held by or on behalf of such proprietor or trader on any day specified in relation to creamery butter, in an order under subsection (3) of this section, and

(b) imported butter held by or on behalf of such proprietor or trader on any day specified, in relation to imported butter, in an order under subsection (3) of this section,

and the levy shall be of such amount as may be appropriate having regard to the rate fixed under the order.

(2) The amount of butter stocks levy due by a person in respect of butter held by him or on his behalf on any day specified in an order under subsection (3) of this section shall be paid to the Board not later than seven days after that day.

(3) (a) The Board may, whenever it thinks fit and with the consent of the Minister, make an order fixing the rate of butter stocks levy and the day in respect of which it is to be paid.

(b) The Board may, whenever it thinks fit and with the consent of the Minister, by order revoke or amend an order under this subsection including an order under this paragraph.

(c) The Minister may from time to time, as he thinks fit, direct the Board in writing—

(i) to make an order under this subsection fixing the rate of butter stocks levy and the direction may include a direction specifying the rate or rates of butter stocks levy to be fixed in the order and the day to be specified in the order in respect of which the levy is to be payable and may relate to creamery butter, imported butter or both creamery butter and imported butter, or

(ii) to make an order revoking or amending an order under this subsection,

and the Board shall comply with a direction under this paragraph.

(d) An order under this subsection may—

(i) fix rates of butter stocks levy in respect of creamery butter, imported butter or both creamery butter and imported butter,

(ii) fix different rates of butter stocks levy in respect of different kinds or classes of butter defined in such manner and by reference to such matters as the Board or the Minister, as may be appropriate, thinks proper.

(4) Where on a day specified in an order under subsection (3) of this section in respect of which butter stocks levy is payable the stocks of butter to which the order relates held by and on behalf of a registered proprietor of premises (Other than the registered proprietor of a creamery) or a butter trader are less than three hundred-weight in weight, subsection (1) of this section shall not apply in relation to the payment of butter stocks levy in respect of such day by that proprietor or butter trader, as the case may be.

(5) In this section and in section 40 of this Act “butter trader” means a person (other than a registered proprietor of premises), who carries on for trade or gain, whether alone or in conjunction with any other business, the business of selling, by wholesale or retail, butter.