(1) There shall be levied and collected a cess for the purpose of the Kerala Handloom Workers' Welfare Fund Act, 1989 at a rate of quarter percent of the total sale proceeds of a dealer:
Provided that no cess shall be levied under sub-section (1) from a dealer whose sale proceeds for a year is less than five lakhs rupees.
(2) The cess levied under sub-section (1) shall be collected from every dealer, in such manner and such time as may be prescribed.
(3) The cess levied under sub-section (1) shall be in addition to any cess, duty or tax leviable on yarn, textile or textile products under any other law for the time being in force.
(4) The proceeds of cess collected under sub-section (2) shall be credited initially to the Consolidated Fund of the State of Kerala, in the manner as may be prescribed.
(5) The amount of cess collected shall be paid to the Fund of the Board by the Government after deducting the cost of collection of such cess not exceeding one percent of the amount collected every year, before 30th June, in such manner as may be prescribed.