Sugar Levy Act.

This Act provides that there shall be levied on every to of sugar manufactured in Guyana and exported therefrom a sugar levy, the amount of which shall be calculated according to specifications set out in section 4. Every exporter shall submit to the Comptroller within twenty-one after the date of exportation a provisional return in the prescribed form estimating the amount of sugar levy payable. Within three months a final return shall be submitted to the Comptroller. The Comptroller may assess the amount to be paid and in case of disagreement shall notify the exporter of the outstanding balance to be paid. The exporter may lodge a notice of objection with the Comptroller. Regulation making powers of the Minister are set out in section 7. Section 8 prescribes offences. (8 sections)