Section 21. Levy of Tax on purchase of Oil Palm FFBs

(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.