The Produce Cess Act, 1966, 15 of 1966 (Rep., 46 of 2006) section 5: (1) An amou…

Repealed or not in force · As amended up to 2026-08

( 2 ) Any court trying an offence under this Act may direct that any produce in respect of which it is satisfied that an offence punish able under this Act has been committed shall be forfeited to Government and may also direct that all packages, coverings or receptacles in which suc'h produce is contained and every animal, vehicle, vessel or other conveyance used in carrying such produce shall be forfeited to Government. 5. (1) An amount equivalent to the proceeds of the duty levied Aspli- and collected under this Art, reduced by the cost of collfftion as determined by the Central Government, together with any moneys of cass, received by the \Central Govecnmefit for the purp6ses~of 'this Act, shall, after due appropriati~n made by Parliament ?by law, be utilized `.by` (the Central Government 'to meet the .expenditure incurred in connection with meyures .which, in (the opinion - of Ahat ~overnrnent, are necessary or expedient to promote the improvement, development and marketing of produce. ||||||||_(9)_collecting statistics from cultivators, growers, dealers and occupiers of mills on all relevant matters and promoting imrprovementinthe forecasting of crops and the preparation of all relevant statistics relating to the crops and the products obtained therefrom;| |---|---|---|---|---|---|---|---| ||||||.|.|. (h)maintaining, and assisting in the maintenanceof,such| ||||||||institutes, farms and stations as the Central Government may| |. .|. ..:. zL.,... . . . . , . . ..c.;:, ,.~.. . .. 7 I : ~ ~ ~ ~ l ! ~ i : !j..i . . . . .. .. ~... .,> ..||||||consider necessary; I : ~ ~ ~ ~ l ! ~ i : (i)advising and providing assistance on all matters connect- ..ed:: with the improvement of the cultivation of crops (including advising on the best and most suitable varieties of the crops'| ||||||||to be cultivated) and the improvement of the industries wing| ||||||. ... . . . . .||. ...the . . .crops .. and the products obtained therefrom; . . . . ..| |||||||. . ) 'promoting and encouraging the co-operative moverbent.|| |||||||' '|' 'in any connected iridustry;| |||||||.|.| |||||||I.|:(k).adopting such measures as may be practicable foren-| |||||||.|.w i n g remunerative returns to the growers;| ||||||||- (1)organisiqg the establishment of cultivators', growers',| |||||||:.'millers' and consumers' ozganisations;|| |||||||. , j . , i . ..:. .|| |||||||.|. # . . . 'jm)aiding and encouraging the establishment of exhibitions| ||||||||for demonstrating 'the uses of the produce and the products ob-| |||||||,.... ..tained- . therefrom; . .|| ||||||||.,| ||||||||(a)zbpting any other measures whicli the Central Govern-| ||||||||ment may deem to be necessary or advisable to carry out the| ||||||||purposes of this Act.| ||||||||(3)In this section, "crops" means crops or plants from which| ||||||any produce is obtained.||| |Refund ofcess onoib|||||6.There shall be refunded fram out of the proceeds of cesslevied and collected under this Act, on such conditionsasmay be prescribed,||| |exp~rted from India.|||||all'sums collected as cess on the quantity of oils India, if suchoilshave been extracted from oil-seed||| ||||||edinamilliBIndia, irrespective of whethertheoil-seed||| ||||||is||ispl;oducedin,orimportedinto,India| Jia and abroad incl tandards for the pr 1 `S,` growers, dealers1 t k r s and promotinr 2nd the `ps` and laintenanec: `of, such;` (1 Government may `all` matters connect-. of crops (including 5eties of the crops: he industries using; rom ; perative movement practicable for en- , ;ivatord', growers', lent of exhibitions 1 the products obw- - 2 Central Govern-, to carry -out the .ay be prescribed, ; exported from or copra crushdl-seed or copra in fourteen days from such establishment, . . . Ah to the Collector a statement containing the following partl- P ' `(i)` the name and situation of the mill; - `(ii)` the name and address of the occupier; *,. $, (iii) the address to which the communications relating <o 'the' :>. -5 .mill may be sent ; and (iv) the total capacity of the mill. ;" i ? 8. (1) Every occupier of a mill shall furnish to the Collector every Dcliver~ `of` monthly bonth a return stating the total amount of produce, specified in the returns, kcond Schedule, consumed or brought under processing or extract$j in the mill during the preceding month. `of` monthly (2) The return referred to in sub-section ( I ) shall be furnished @before the seventh day of each month together with such other Sformation as may be prescribed. @before the seventh day of each month together with such other `in-` (3) E v e v such return shall be made in such form and shall be erified in such manner as may be prescribed. 9. `(1)` On receiving any return made under section 8, the Collec- Collection of tor shall assess the duty of excise payable on every produce specified zs l; : z 9. `(1)` On receiving any return made under section 8, the Collec- Collection of tor shall assess the duty of excise payable on every produce specified zs l; : z in the Second Schedule, in respect of the period to which the return spec$e:ed in relates, and if the amount has not already been paid, shall cause a notice to be served upon the occupier of the mill requiring him to make payment of the amount assessed within ten days of the-service of the notice. in the Second Schedule, in respect the period to which the return spec$e:ed in relates, and if the amount has not already been paid, shall cause a g ~ g ~ ~ ~ ~ , (2) If the occupier of any lnill fails to furnish in due time the return referred to in section 8 or furnishes a return which the (lollector has reason to believe is incorrect or defective, the Collector shall assess the amount payable by him in such manner, - - if any. as may be prescribed, and the provisions of sub-section (1) shall there- `upon` apply as if such assessment had been made on the basis of a return furnished by the occupier: Provided. that, ih the case of a return which he has reason to klieve is incorrect or defective, the Collc ?ctor sh-all. not.. assess. the dvty of excise at an amount higher than that at which it is assessable `en` the basis of the return without giving to the occupier ai reasonable . . `1 '` . OF 19661 - Produce Cess (2) Where any produce specified in the First Schedule `121` ~~ ----- (3) The Central Board of Excise and Customs constituted under `54` of 1963. the Central Boards of Revenue Act, 1963, may, by rules, specify the conditions and restrictions subject to which- (a) refund may be made o produce specified in the Firs lend, where such produce is s (b) export may be made duty of customs, of any produce specified in the First Schedule which is intended to be brought back to India. I I 12. Where any duty of customs or excise demanded from any Recovery of sums person or any penalty - payable by any person under this Act is not due to paid,- Govern- of sums due to Government. I (a) the Collector may deduct the amount so payable from any money owing to such person which may be under the control of the Collector or any other officer; or (b) the Collector may recover the amount so payable by detaining and selling any goods belonging to such person which are under the control of the Collector or any other officer ; or (c) if the amount cannot be recovered from such person in the manner provided in clause (a) or clause (b) , the Collector may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district dn which such person owns any property or resides or carries on his business and the said Collector shall, on receipt of such certificate, proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue. i. i. (i - 13. (1) The Collector or any officer empowered by general or Powertcs special order of the Central Government in this behalf shall have free inspect access at all reasonable times during working hours to any mill or mill takecopies and any part of a mill. of account. (5 `@` (2) The Collector or any such officer may, at any time during working hours, with or without notice to the occupier, examine the purchase, sale and stock records and accounts of any mill and take copies of or extracts from all or any of the said records or accounts for the purpose of testing the accuracy of any return or of informing himself as to the particulars regarding which information is required for the purposes of this Act or any rules made thereunder: id 122 Produce Cess `[ACT` 15 Provided that nothing in this section shall be deemed to authorize tine examination of any description or formulae of any trade process. mation ac- Inior- 14. (1) All such copies and extracts and all information acquired quired to by a Collector or any other officer from any inspection of any mill be conor from any return submitted under this Act shall be treated as fidential, confidential. (2) If the Collector or any such officer discloses to any person, other than a superior officer, any such information as aforesaid, without the previous sanction of the Central Government, he shall be punishable with imprisonment for a term which may months and shall also be liable to fine: Provided that nothing in this section shall apply to the disclosure sf any such information for the purpose of a prosecution in respect of the making of a false return under this Act. Provisions 15. (1) The provisions of the Customs Act, 1962, and the rules 52 of 1962 tain Acts Of Cerand regulations made thereunder, including those relating to refunds to apply. and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of duties of customs on any produce specified in the First Schedule as they apply in relation to the levy and collection 05 duty payable to the Central Government under that Act. (2) The provisions of the Central Excises and Salt Act, 1944, and 1 of 1944. 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 duties of excise on any produce specified f11 the Second Schedule as they apply in relation to the levy and collection of duty payable to the Central Government under that Act. Oflences. 16. (1) Whoever- P (a) evades the payment of any duty of customs or excise payable under this Act, or (b) fails to furnish any return or information which it is his duty to furnish under this Act or furnishes a return or information which is false in material particulars or which he does not believe to be true, or (c) obstructs the Collector or any other officer in the performance of his duties under this Act or any rules made thereunder, shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees or with both. ~ -? I:, 1 I 1 i `i` B . ,. -.-* , - --- @@\ $&PFF3&B& "~YI `/,F~,&` Produce Cess OF 19661 123

Source: India Code