THE VEGETABLE OILS CESS ACT, 1983
[Act, No. 30 of 1983]
[7th September, 1983]
An Act to provide for the levy and collection of a cess on vegetable oils for the development of the oilseeds industry and the vegetable oils industry and for matters connected therewith.
BE it enacted by Parliament in the Thirty-fourth Year of the Republic of India as follows:-
Section 1. Short title, extent and commencement
(1) This Act may be called the Vegetable Oils Cess Act, 1983.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Section 2. Definitions
(1) In this Act, unless the context otherwise requires,-
(a) "mill" means any premises in which or any part of which, vegetable oil is produced, or is ordinarily produced, with the aid of power.
Explanation.- "Power" means electrical energy or any other form of energy, which is mechanically transmitted and is not generated by human or animal agency;
(b) "occupier ", in relation to any mill, means the person who has the ultimate control over the affairs of the mill, or the owner of the mill in case he is not the occupier;
(c) "prescribed" means prescribed by rules made under this Act.
(2) Words and expressions used but not defined in this Act and defined in the National Oilseeds and Vegetable Oils Development Board Act, 1983, shall have the meanings respectively assigned to them in that Act.
Section 3. Levy and collection of cess on vegetable oils
(1) There shall be levied and collected by way of cess for the purposes of the National Oilseeds and Vegetable Oils Development Board Act, 1983, a duty of excise on vegetable oils produced in any mill in India at such rate not exceeding five rupees per quintal of vegetable oil, as the Central Government may, from time to time, specify by notification in the Official Gazette:
Provide that until such rate is specified by the Central Government, the duty of excise shall be levied and collected at the rate of one rupee per quintal of vegetable oil.
(2) The duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable on vegetable oils under the Central Excises and Salt Act, 1944(1 of 1944), or any other law for the time being in force.
(3) The duty of excise levied under sub-section (1) shall be payable by the occupier of the mill in which the vegetable oil is produced.
(4) The provisions of the Central Excises and Salt Act, 1944(1 of 1944), and the rules made thereunder, including those relating to refunds and exemptions from duty, shall so far as may be, apply in relation to the levy and collection of the said duty of excise as they apply in relation to the levy and collection of the duty of excise on vegetable oils under that Act.
Section 4. Crediting proceeds of duty to the Consolidated Fund of India
The proceeds of the duty of excise levied under sub-section (1) of section 3 shall first be credited to the Consolidated Fund of India and the Central Government may, if Parliament; by appropriation made by law in this behalf, so provides, pay to the Board, from time to time, from out of such proceeds (after deducting the cost of collection) such sums of money as it may think fit for being utilised for the purposes of the National Oilseeds and Vegetable Oils Development Board Act, 1983.
Section 5. Power to call for reports and returns
The Central Government may require an occupier of a mill to furnish, for the purposes of this Act, such statistical and other information in such form and within such period as may be prescribed.
Section 6. Power to make rules
(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for the form in which and the period within which statistical and other information may be furnished under section 5.
(3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
Section 7. Amendment of Act 15 of 1966
In the Produce Cess Act, 1966, -
(a) in section 2, -
(i) sub-clause (ii) of clause (g) and the Explanation thereto shall be omitted;
(ii) clause (i) shall be omitted;
(b) section 6 shall be omitted;
(c) in the Second Schedule, S.No.3 and the entries relating thereto in columns 2, 3, and 4 shall be omitted.
Cotton, Copra and Vegetable Oils Cess (Abolition) Act, 1987
THE COTTON, COPRA AND VEGETABLE OILS CESS (ABOLITION) ACT, 1987
[Act, No. 4 of 1987]
[21st March, 1987]
An Act further to amend the Produce Cess Act, 1966 and the Coconut Development Board Act, 1979 and to repeal the Copra Cess Act, 1979 and the Vegetables Oils Cess Act, 1983.
BE it enacted by Parliament in the Thirty-eighth Year of the Republic of India as follows:--
CHAPTER I. PRELIMINARY
1. Short title
This Act may be called the Cotton, Copra and Vegetable Oils Cess (Abolition) Act, 1987.
CHAPTER II. AMENDMENTS TO THE PRODUCE CESS ACT, 1966
2. Amendment of section 2
In section 2 of the Produce Cess Act, 1966 (hereafter in this Chapter referred to as the Produce Cess Act),--
(a) clauses (b), (g) and (h) shall be omitted;
(b) in clause (k), the words "or the Second Schedule" shall be omitted.
3. Omission of sections 3 (2), 7, 8, 9, 10, 13, 14, 15 (2) and the Second Schedule
Sub-section (2) of section 3, sections 7, 8, 9, 10, 13, 14, sub-section (2) of section 15 and the Second Schedule of the Produce Cess Act shall be omitted.
4. Amendment of section 4
In section 4 of the Produce Cess Act, the portion beginning with the words "and every duty of excise" and ending with the words "consumed or extracted" shall be omitted.
5. Amendment of section 5
In section 5 of the Produce Cess Act, in sub-section (3), the following words shall be inserted at the end, namely:--
'and "produce" includes cotton.'.
6. Amendment of section 12
In section 12 of the Produce Cess Act, in the opening portion, the words "or excise" shall be omitted.
7. Amendment of section 16
In section 16 of the Produce Cess Act, in sub-section (1), in clause (a), the words "or excise" shall be omitted.
8. Amendment of section 20
In section 20 of the Produce Cess Act, in sub-section (2), clauses (a), (b), (c) and (d) shall be omitted.
9. Amendment of section 22
In section 22 of the Produce Cess Act, for the words "two successive sessions, and if, before the expiry of the session in which it is so laid", the words "two or more successive sessions, and if, before the expiry of the session immediately following the session" shall be substituted.
10. Amendment of section 13
[Amendment incorporated in 1979 Act].
CHAPTER IV. RPEAL OF THE COPRA CESS ACT, 1979 AND THE VEGETABLE OILS CESS ACT, 1983
11. Repeal of Act 4 of 1979
The Copra Cess Act, 1979 is hereby repealed.
12. Repeal of Act 30 of 1983
The Vegetable Oils, Cess Act, 1983 is hereby repealed.
CHAPTER V. COLLECTION OF ARREARS OF DUTIES OF EXCISE
13. Collection and payment of arrears of duties of excise
Notwithstanding anything contained in the amendments made to the Produce Cess Act, 1966 or the repeal of the Copra Cess Act, 1979 or the Vegetable Oils Cess Act, 1983, by this Act, any duty of excise, levied under any of the said Acts immediatley before the commencement of this Act, but has not been collected before such commencement, shall be liable to be collected after such commencement in accordance with the provisions of the said Acts for being paid into the Consolidated Fund of India as if this Act had not been enacted.