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BEEDI WORKERS WELFARE CESS ACT

Ministry of Law and Justice

Act nº 56 of 1976


  • Act nº 56 of 1976

Preamble

THE BEEDI WORKERS WELFARE CESS ACT, 1976

[Act, No. 56 of 1976]

[7th April, 1976]

PREAMBLE

An Act to provide for the levy and collection, by way of cess, a duty of excise on1[manufactured beedis].

be it enacted by Parliament in the Twenty-seventh Year of the Republic of India as follows:--

1. Substituted by Act 47 of 1981, sec. 2, for "tobacco issued for the manufacture of beedi" (w.e.f. 1-1-1982).


Section 1. Short title, extent and commencement

(1) This Act may be called the Beedi Workers Welfare Cess Act, 1976.

(2) It extends to the whole of India.

(3) It shall come into force on such date1as the Central Government may, by notification in the Official Gazette, appoint.

1. Came into force on 15-2-1977, vide G.S.R. 55(E), dated 2nd February, 1977, published in the Gazette of India, Extra., Pt. II, Sec. 3(i), p. 165.


Section 2. Definitions

In this Act, unless the contextotherwise requires,--

(a) "Fund" means the Beedi WorkersWelfare Fund formed under section 3 of the Beedi Workers Welfare Fund Act, 1976;

(b) "prescribed" means prescribed byrules made under this Act;

1 [(c) words and expressions used but not defined in thisAct and defined in the Central Excise and Salt Act, 1944 (1 of 1944), shallhave the meanings respectively assigned to them in that Act.]

1.Inserted by Act 47 of 1981, sec. 3 (w.e.f. 1-1-1982).


Section 3. Levy and collection of cess on manufactured beedis

1 [3. Levy and collection of cess on manufactured beedis

(1)With effect from such date as the Central Government may, by notification inthe Official Gazette, appoint, there shall be levied and collected by way ofcess for the puposes of the Beedi Workers Welfare Fund Act, 1976 (62 of 1976),a duty of excise on manufactured beedis at such rate which shall 2 [notbe less than fifty paise or more than five rupees] per thousand manufacturedbeedis, as the Central Government may, from time to time, fix by notificationin the Official Gazette.

(2) The duty of excise levied under sub-section (1)shall be in addition to any cess or duty leviable on manufactured beedis(whether spelt as such or as bins orin any other manner) under any law for the time being in force.]

1.Substituted by Act 47 of 1981, sec. 4, for section 3 (w.e.f. 1-1-1982).

2.Substituted by Act 24 of 1998, sec. 2, for "not be less than ten paise or morethan fifty paise" (w.e.f. 20-8-1998).


Section 3A. Application of Act 1 of 1944 to cess

1 [3A. Application of Act 1 of 1944 to cesss

Theprovisions of the Central Excises and Salt Act, 19442 or the rules thereunder,including those relating to refunds and exemption from duty, as in force fromtime to time, shall so far as may be, apply in relation to the levy, collectionand refund of, or exemption from, cess under this Act, as they apply inrelation to the levy, collection and refund of, or exemption from, duties ofexcise in respect of manufactured bidis under that Act.]

1.Inserted by Act 47 of 1981, sec. 5 (w.e.f. 1-1-1982).

2.Now known as Central Excise Act, 1944 (1 of 1944).


Section 4. Crediting of 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 be credited to the Consolidated Fund of India.

Section 5. Power to call for information

The Central Government or any other authority specified by it in this behalf may require any person to furnish, for the purposes of this Act, such statistical and any other information as it may think fit.

Section 6. Protection of action taken in good faith

No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer or other employee of the Central Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

Section 7. Power to make rules

(1) The Central Governmentmay, by notification in the Official Gazette, make rules for carrying out theprovisions of this Act.

(2) In particular and without prejudice to thegenerality of the foregoing power, such rules may provide for--

1 [***]

(b) the furnishing to the Central Government or anyother authority specified by it in this behalf by any person of suchstatistical and any other information as it may be required to be furnishedunder section 5;

(c) any other matter which has to be or may beprescribed or provided for, by rules under this Act.

(3) Every rule made Under this section shall belaid, 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 becomprised in one session or in two or more successive sessions and if, before theexpiry of the session immediately following the session or the successivesessions aforesaid, both Houses agree in making any modification in the rule orboth Houses agree that the rule should not be made, the rule shall thereafterhave 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 prejudiceto the validity of anything previously done under that rule.

1.Clause (a) omitted by Act 47 of 1981, sec. 6 (w.e.f. 1-1-1982).