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Levy on other manufactured non-creamery butter.
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12.—(1) The Minister may serve notice in writing on any person who manufactures butter for sale requiring such person to pay to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all butter (other than butter in respect of the manufacture of which a levy is required to be paid by or under any other provision of this Act) manufactured by him during such levy month, a levy at the general rate in force at the time of manufacture.
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(2) Whenever a notice under this section is served on a person who manufactures butter for sale there shall, until the Minister otherwise directs, be paid by such person to the Minister not later than the seventh day after the expiration of the levy month specified in such notice and every subsequent levy month on all butter (other than butter in respect of the manufacture of which a levy is required to be paid by or under any other provision of this Act) manufactured by him during such month, a levy at the general rate in force at the time of manufacture.
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(3) Any person (in this Act referred to as a butter factor) who carries on the business of selling on commission butter manufactured by other persons and who in the course of such business sells, or arranges for the sale or disposal of any farm butter manufactured by other persons shall be deemed for the purpose of this section and of the provisions of this Act relating to returns to be made by persons liable to pay levy to have manufactured such farm butter for sale, and for the purposes of this section such farm butter shall be deemed to have been manufactured in the month during which it was sold or disposed of.
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(4) The factory butter account shall be credited with all moneys received by the Minister under this section in respect of all butter manufactured in a butter factory (not being registered premises) and the miscellaneous butter account shall be credited with all other moneys received by the Minister under this section.
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