|
|
Levy undertakings.
|
16.—(1) Where a butter trader (including a butter trader who is the proprietor of registered premises) who is liable under this Part of this Act to pay a levy on any farm butter acquired by him during a particular levy month sells such butter to an authorised person not later than the fourth day after the expiration of such levy month and such authorised person issues to such butter trader an undertaking (in this section referred to as a levy undertaking) in the prescribed form whereby such authorised person undertakes on behalf of such trader to pay to the Minister not later than the seventh day after the expiration of such levy month such levy, and such undertaking is sent to the Minister by such butter trader not later than such seventh day, the following provisions shall have effect, that is to say:—
|
|
| |
(a) such butter trader shall not be liable to pay such levy, unless such authorised person fails or neglects to comply with such undertaking, in which event the levy shall be payable to the Minister by such butter trader on demand;
|
|
| |
(b) in the event of such authorised person failing or neglecting to comply with such undertaking, and such levy being paid by such butter trader and no refund being made to him under the immediately preceding section, the amount of such levy shall be a debt due and payable by such authorised person to such butter trader and may be recovered from such authorised person by such butter trader as a simple contract debt in a court of competent jurisdiction;
|
|
| |
(c) in any proceedings under the immediately preceding paragraph a certificate under the seal of the Minister certifying that an authorised person has failed to comply with a levy undertaking issued by him to a butter trader in respect of a levy, and that such butter trader has paid such levy and that no refund has been made to such butter trader under the immediately preceding section, shall be primâ facie evidence of the facts so certified.
|
|
| |
(2) In this section the expression “authorised person” means a person for the time being authorised in writing by the Minister to issue levy undertakings.
|
