Amendment of Act 27 of 1940
In the Agricultural Produce Cess Act, 1940, -
(i) in section 2, for clause (a), the following clause shall be substituted, namely :-
'(a) "Commissioner" means a Commissioner of Customs as defined in clause (8) of section 2 of the Customs Act, 1962 (52 of 1962);';
(ii) for the expression "Collector", wherever it occurs, the expression "Commissioner" shall be substituted.