Section No : 1980 Revised version TOBACCO TAXMarginal Notes1. This Act may be cited as the Tobacco Tax Act.2. Imposition of tobacco tax. 3. Tax to be payable by manufacturers of cigarettes or pipe tobacco. 3A. Refund of tobacco tax in case of export of cigarettes or pipe tobacco. [ 3, Law 40 of 1973.] 3B. Application for refunds. [ 3, Law 40 of 1973.] 4. Registration of manufacturers. 5. Tax to be paid to Government Agent. [ 4, Law 40 of 1973.] 6. Powers of inspection. 7. Imported tobacco leaf. 8. Weights and weighing instruments to be kept in factories. 9. Appeals. 10. Regulations. 11. Offences and penalties. 12. Compounding of offences. .[ 2, 5 of 1979.] 13. Commencement of charge of tax. 14. Interpretation.[2,5 of 1979.]