Section No : Legislative Enactments IMPOSITION OF CELLUAR MOBILE TELEPHONE SUBSCRIBER LEVYMarginal Notes1. This Act may be cited as the Finance Act, No. 11 of 2004.14. Imposition of Cellular Mobile Telephone Subscriber Levy . 15. Mode of collection of Levy. 16. Commission to collect levy on behalf of the government. 17. Secretary Treasury to issue guidelines. 18. Action in cases of failure to pay levy. 19. Operation of the provisions of this Part. 20. Indemnity .