Section 0

An Act to provide for the imposition of cess on certain produce for the improvement and development of the methods of cultivation a;ld marketing of such produce and for matters connected therewith. ||||An Act to provide for the imposition of cess on certain produce|An Act to provide for the imposition of cess on certain produceAct to provide for the imposition of cess on certain produceto provide for the imposition of cess on certain produce<br>for the improvement and developmentofthemethodsof<br>cultivation a;ld marketing of such produce and for matters<br>connected therewith.|| |---|---|---|---|---|---| |||||BEit enactedbyParliament in the Seventeenth_Yew_of<br>the|the| ||||Republic of India as follows:-||| |||||1.(1)This Act may be called the Produce Cess Act, 1966.|Shorttitle<br>andextent.| |||||(2)Itextends to the whole of India.|| |||||2. In this Act, unless the' context otherwise requires,-|befinitians.| |t|t|||(a)"Collector" means the officer appointed by the Central<br>Government to perform in any spe'cified area the duties ofa|"Collector" means the officer appointed by the Central<br>a| |i|i|||Collector under the provisions of this Act and the rulesmadr|madr| ||i|||thereunder, and includes any officer subordinate to that officer|thereunder, and includes any officer subordinate to that officer| |||||whom he may, by order in writing, authorise to performhis|his| |||||duties under those provisions;|| |||||(b)"cotton" means raw cotton, whether baled or lcose,|| |||||which has been ginned;<br>,..|| |||_<br>------<br>-(c)=%tous<br>a i r p o r t , "custonoportfland"custooostetion"<br>520f,9624<br>havetheneaningsrespec-bivelyassi&ned%athenin<br>theCus-bonsA c t ,1962;.<br>d|||| |||-.|-.-|-<br>(6)"Indian Council of Agricultural Research" means the|| |||||body registered in that name under the Societies Registration|| |||zxof1860.-|,|,.j,ct, 1860;|| ..,-.:d `:i` 4 6 (e) "lac" includes any form of manufactured or unmanufactured lac other than refuse lac; (f) "managing agent" has the meaning assigned to it in the 9 I `of` 1956. $ $ Companies Act, 1956; (g) "mill" means,- (i) in relation to cotton, arsy place which is a factory as defined in section 2 of the Factories Act, 1948, and in 63 of 1 9 4 ~[:' ] -whi'ch, or in any part of which, cotton is converted into yarn or thread either for sale as such or for conversion into -cotton..goods, I 7 73 :.(ii)<:>in kelat?on; t o . m z : any .-premises -any ..part of which, crushed, or is ordinarily ccushed, with the v, aid of power for the extraction of oil. ~ . ~ & @ t & ~ b ' t ~ O n n n 4 ? ~ ~ o w ~ r " :Means : elecf!rical !.energy 6r any other form of energy, which >-is . mechanicd1l.y <: transmitted and is not generated by human or animal agency, (iii) in relation to any other produce, -subh place a's the Central Governme'nt may, by notification in the Oacial Gazette, specify; .fh) 'foccupier", fin relation to :any mill, means the person who has the ultimate control over the affairs of the mill and ,Where the. said affairs are entrusted to a managing agent, such agent shall 'be)deemed .to be the occupier of the mill; (i) '"dil.seed" does nct inklude copra; `:q)` Ypfescl;.ib;e$" mGan,s .p~esesibe.d -by rules ..made under . .;# .;J this Act; .B 1 1 v, . .;# .;J .3$ .B 4 $ ;the First Schedule or the Second Schedule. LfJ ( J ) . $ : * ~ ~ 1mposition Of cess poses of this Act, on every produce speci . First Schedule, which is exported from any ':'b!eydha !the i ~ i ~ t s . ijf Ifiaia, :a .duty ,of ,,(ju!gtbms at : gush ,rate, not .cxiie.eding the rate speCjf,ei&. `in` :the .eoTregpD$din>g..erl&trY inn. ++tj~U.Mn 3 thereof, as the Central Government may, by n o t ~ ~ @ ~ t l @ X ~ i n the Official Gazette, specify: ___----C__..._ --..-, . . .' ... - , - - - ". " ~ . .. .. .. .,,. '...? .'ii `-A3` ..g . ..g ..~. . ,- `.'I` ..j ..j . . `.9` ; . :; . 4 '1 ,3 54 ii . . . . ! i Provide&,that y.intil;such ,rate is .speci.fietl by.dhe- ee'ntral 'Goverr,ment, the duty of customs shall be levied and collected a@'th'e fate speaified~lin sthe aorreqponding entry in column 4 .of &the safd Schedule. (2) There-shall betlevied and collected as a cess, for .the:purposes of this Act, .on every produce specified in column .2 of the Second Schedule, a duty of excise -at such rate, not exceeding the mate specified in the corresponding entry in column 3 thereof', as the Central Government may, by notification in the Official Gazette, specify : P~ovided that until such rate is specified by the Central Government, the duty of excise shall be levied and collected at the 'rate speY~ified in the corresponding entry in-column 4.6f the said'sthedule.