(1) A cess at the rate of 15 paise per every litre shall be levied on the fluid milk brought into the State of Goa meant for sale by any organization or individual, in bulk or in packets, sachets, tetrapacks, cans etc.
1[“(1) There shall be levied and collected a cess at the rate of fifteen paise per every litre of fluid milk meant for sale within the State of Goa by any organization or individual, in any form or in any packing”;]
(2) The competent authority shall assess the quantity of fluid milk 2[ ]. Such quantity of fluid milk shall be assessed by volume.
(3) The cess amount shall be collected in advance on the first and sixteenth day of every calendar month.
(4) The certificate to sell milk and receipt of payment of cess shall be issued by the competent authority in Form-I and II hereto respectively.