This Act provides that there shall be levied on every to of sugar manufactured in Guyana and exported therefrom a sugar levy, the amount of which shall be calculated according to specifications set out in section 4. Every exporter shall submit to the Comptroller within twenty-one after the date of exportation a provisional return in the prescribed form estimating the amount of sugar levy payable. Within three months a final return shall be submitted to the Comptroller. The Comptroller may assess