(1) There is hereby created the office of Comptroller which is a public office. The Comptroller, subject to the general control of the Minister, is charged with the duty of collecting and accounting for, and otherwise managing, the revenue of customs.
(2) The Comptroller is responsible for the administration of this Act and for any other enactment relating to any assigned matter.
(3) All sums collected under the customs enactment shall, as soon as practicable, be paid by the Comptroller to the Accountant General for the benefit of the general revenue of Saint Lucia.