Section 20. Power to make rules,

20. Power to make rules, `1` ==> picture [345 x 137] intentionally omitted <== THB PRODUCE CESS ACT, 1966 ! No. `15 OF` 1966 /21st May, 19661 20. (1) The Central Government may, by notification in the p,,, OfRcial Gazette, make rules to carry out the purposes of this Act. 22:. `lo` (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: - (a) conditions subject to which refund may be made of any sums collected as duties of excise on any quantity of oil exported from India; ('b) the form of the monthly return which every occupier of a mill should submit to the Collector and the manner in which such return shall be verified; (c) information which every occupier may be required to furnish in the monthly returns; Pr.oduce Cess ACT 15 (d) manner in which assessment of duties of excise shall be made where no return has been furnished or the return which has been furnished is believed by the Collector to be incorrect or defective; `9` @ `$zd` M; and (f) (e) the authority by which and the manner in which the duties of customs leviable under this Act shall be collected on any produce specified in the First Schedule which is exported M; and `9` (f) any other matter which is required to be, or may be, prescribed. Power to 21. If any difficulty arises in giving effect to the provisions of `remove` difficulties.[this Act, the Central Government may, by order, make such direc- ] tions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for the removal of the difficulty: Provided that no such directions shall be made after the expiry , of a period of three years from the date of commencement of this Act. \ Rules to be laid before Parliament. 22. Every rule made under this Act 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 successive sessions, and if, before the expiry of the session in .which it is so laid 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 the rule. ||||||ProduceCess|-||| |---|---|---|---|---|---|---|---|---| |||||THE|FIRSTSCHEDULE|||| |||||[Seesection3(1)]||3(1)]||| ||||||-|||| ||||||Themaximum||Actual rate<br>at|| ||||||||specified<br>bythe|| ||||||||Central Government|| |i||||||||| |||h||||||| |,||||||||| |||-||||||| |||I||||||| ||i|||||||| ||I..||cashew||i*p e rcent*||1perc e ~ k r|| |||P|Keraal||o fthetarrif||tarrif<br>oftheCarr'if|Carr'if| |6<br>%<br>1|;<br>i-ar|-|~811XC?,<br>valueid<br>IIt<br>t~xplan+tion.-In%MiaSchedule,theexpression<br>I<br>"tariffvalueft<br>hastheneaning<br>-<br>assignedt oitintheCustomskc$,<br>I<br>1962.3 <br>sag'l76J-<br>I|||||| |||9|9Jk-5~.-|-<br>a-2|-<br>a-2<br>-e,||49pL q 6 6 , f d|L q 6 6 , f d| ||||||-|||| ==> picture [380 x 372] intentionally omitted <==