Merchant Shipping Act,1958
Act No : 44
Section :
Oil Pollution cess.
356M. Oil Pollution cess. (1) With effect from such date as the Central Government may, by notification in the Official Gazette, specify, there shall be levied on every ship calling at any port in India being a ship which carries oil as cargo, a cess to be called Oil Pollution Cess (hereafter in this Part referred to as cess) at such rate not exceeding fifty paise,-- (a) in respect of each tonne of oil imported by a ship into India in bulk as a cargo; (b) in respect of each tonne of oil shipped from any place in India in bulk as a cargo of a ship, as the Central Government may, by notification in the Official Gazette, fix: Provided that no cess shall be levied on a ship at any port if the ship produces evidence of having paid such levy at the same or any other port in India within a period of three months immediately preceding its present call at the port. (2) The cess shall be collected by such officers and in such manner as the Central Government may prescribe in this behalf and shall, after deduction of such costs of collection, if any, as the Central Government may determine, be paid to such authority as the Central Government may specify. (3) The proceeds of the cess shall, after due appropriation made by Parliament by law, be utilised for the purpose of providing oil reception facilities and equipments and materials for combating oil pollution at various ports in India and for such other like purposes as the Central Government may, by notification in the Official Gazette, from time to time, specify.
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