Marketing of Agricultural Products Act, 1996 (Act No. 47 of 1996)NoticesEstablishment of Statutory Measure and Determination of Guideline Prices: Levies relating to Wheat, Barley and Oats7. Persons by whom levies area payable |
(1) | The levy payable in terms of clause 5 shall— |
(a) | in the case of a levy contemplated in clause 5(a), be payable by the buyer of the winter cereal. |
(b) | in the case of a levy contemplated in clause 5(b), be payable by: |
(i) | the buyer of the winter cereal where the winter cereal is sold by the importer; and |
(ii) | the importer of the winter cereal where the importer is also the processor thereof. |
(c) | in the case of a levy contemplated in clause 5(c), be payable by the processor or converter of the winter cereal. |
(d) | in the case of a levy contemplated in clause 5(d), be payable by the exporter of the winter cereal; and |
(e) | in the case of a levy contemplated in clause 5(e), be payable by the person issuing such silo receipt. |
(2) | The amount of the levy payable by the buyer in terms of sub-clause (1)(a) and (b)(i) may be deducted from the purchase price payable to the producer or the importer, respectively. |
(3) | The amount of the levy payable by the person issuing the silo receipt in terms of sub-clause 1(e) may be recovered from the person to whom such silo receipt is issued. |