3. Imposition of lac cess
There shall be levied and collected on all lac and refuse lac exported from Bangladesh a cess at the rate of [forty-four poisha] per maund in the case of lac, and [thirty-one poisha] per maund in the case of refuse lac. or at such other rate as the Government may, by notification in the official Gazette, prescribe.
4. The words "forty four poisha" were substituted, for the words "seven annas" by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)
5. The words "thirty-one poisha" were substituted, for the words "five annas" by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)