Wool Marketing Act, 1968

Levies.

19.—(1) For the purpose of defraying expenses in relation to the performance by An Chomhairle of its functions under this Act the Minister may, with the consent of the Minister for Finance, make an order (in this Act referred to as a levy order) imposing in relation to all or any of the following, namely, any purchase, sale or exportation of wool, a levy on the purchaser, seller or exporter of the wool, and whenever a levy order is made there shall be paid in accordance with the levy order to An Chomhairle by the person on whom it is imposed a levy of such amount as may be appropriate having regard to the provisions of the levy order.

(2) A levy order shall give any person assessed to the levy a right of appeal to the appeal tribunal constituted under section 20 and in addition may provide for all or any of the following:

(a) the exemption of a particular class of purchase or sale from the provisions of the order;

(b) the exemption of a particular class of exportation from the provisions of the order;

(c) the imposition of a levy of a specified class, at a specified rate or in respect of a specified period;

(d) the evidence by which a person's liability to the levy or his discharge from that liability may be established;

(e) the time or times at which a levy shall become due and payable to An Chomhairle.

(3) The Minister may, with the consent of the Minister for Finance, by order amend or revoke a levy order or an order under this subsection.

(4) Every sum payable by a person to An Chomhairle under this section for and on account of a levy imposed by a levy order shall be a simple contract debt due to An Chomhairle and shall be recoverable accordingly by An Chomhairle from the person in any court of competent jurisdiction.