15 referred to in subparagraph (1) of paragraph 3, and administered by the Minister responsible for energy; “oil company” means⎯ (a) BP and Shell Marketing (Private) Limited; or (b) Caltex Oil Zimbabwe (Private) Limited; or (c) Mobil Oil Zimbabwe (Private Limited; or (d) Total Zimbabwe (Private) Limited; or (e) Country Petroleum Services; or (f) Engen Petroleum Services; or (g) Jovenna Energy Services; or (h) Royal Oil Services group; or (i) Kadoma Haulage; or (j) Atrax Commodities (Private) Limited; or (k) Exor Enterprises (Private) Limited; or (l) Migdale Investments (Private) Limited; (m) FSI Trading;or (n) Wedzera Investments; or (o) any other person permitted by the Minister responsible for energy to import petroleum products, “petroleum product” means⎯ (a) leaded or unleaded petrol; or (b) the fuel designed for use in a compression-ignition engine, commonly known as diesel fuel; or (c) any refined petroleum capable of being used as a motor-spirit; but does not include aviation fuel, illuminating paraffin or power paraffin; “Reserve Bank” means the Reserve Bank of Zimbabwe. Liability for NOCZIM debt redemption levy 2.(1) With effect from the year of assessment beginning on the 1st January, 2003, every oil company and other person or entity that⎯ (a) purchases any petroleum product from NOCZIM, shall deduct from the purchase price it pays to NOCZIM the required NOCZIM debt redemption levy and without delay pay the amount so deducted to the Zimbabwe Revenue Authority; or (b) imports any petroleum product shall pay the required NOCZIM debt redemption levy to the Zimbabwe Revenue Authority at the port of entry of the petroleum product.