CHAPTER 238
TOBACCO LEVY ACT

Arrangement of Sections

   Section

   1.   Short title.

   2.   Interpretation.

   3.   Leviable tobacco.

   4.   Imposition of levy.

   5.   Payment of levy.

   6.   Collection and remittance of levy.

   7.   Establishment of levy funds.

   8.   Objects of levy.

   9.   Assistance to prescribed bodies.

   10.   Audit of accounts of prescribed bodies.

   11.   Prohibition against use of grant for other than stated purpose.

   12.   Prohibition against non-payment of levy.

   13.   Recovery and proceedings.

   14.   Prohibition against failure to comply with Act or regulations.

   15.   Penalty.

   16.   Regulations.

   17.   Exemption.

      SCHEDULE

AN ACT

to provide for the imposition and control of a levy on tobacco grown in the Republic of Zambia; and to provide for incidental matters.

[26th April, 1968]

Act 65 of 1967,

Act 20 of 1968,

Act 13 of 1994.

1.   Short title

This Act may be cited as the Tobacco Levy Act.

2.   Interpretation

In this Act, unless the context otherwise requires—

“Association” means the Tobacco Association of Zambia established pursuant to the Tobacco Act;

“auctionable tobacco” means tobacco which, pursuant to the provisions of the Tobacco Act, or any regulation or order made thereunder, is required to be sold by auction on an auction floor;

“buyer” means any person who is a buyer of tobacco under the provisions of Part VII of the Tobacco Act, and who is licensed as such pursuant to that Act;

“export on consignment” means the consignment of leviable tobacco by the grower or producer thereof to an agent, factor or commission agent for purposes of sale outside the Republic on behalf of the said grower or producer;

“grower” means any person who is or who is deemed to be a grower of tobacco under the provisions of Part V of the Tobacco Act, and who is registered as such pursuant to that Act;

“leviable tobacco” means tobacco prescribed as leviable tobacco pursuant to section 3;

“levy” means the levy imposed under and in pursuance of this Act;

“levy funds” means the special funds established pursuant to section 7;

“non-auctionable tobacco” means tobacco which, under the provisions of the Tobacco Act, or of any regulation or order made thereunder, is not required to be sold by auction on an auction floor;

“Permanent Secretary” means the Permanent Secretary, responsible for agricultural activities;

“prescribed co-operative society” means any co-operative society prescribed by the Minister pursuant to section 9;

“prescribed growers' association” means any association of growers or producers of tobacco prescribed by the Minister pursuant to section 9;

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