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BEEDI WORKERS WELFARE CESS ACT, 1976
56 of 1976
7th April, 1976
An Act to provide for the levy and collection, by way of cess, a duty of excise on 1[manufactured beedis] Be it enacted by Parliament in the Twenty-seventh Year of the Republic of India as follows:
SECTION 01: 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 date2as the Central Government may, by notification in the official Gazette, appoint
SECTION 02: DEFINITION
-In this Act, unless the context otherwise require,-
(a) "Fund" means the Beedi Workers Welfare Fund formed under Sec. 3 of the Beedi Workers Welfare Fund Act, 1976-;
(b) "prescribed" means prescribed by rules made under this Act,
3[(c) words and expressions used but not defined in this Act and defined in the Central Excises and Salt Act, 1944 (1 of 1944)-, shall have the same meanings respectively assigned to them in that Act.]
SECTION 03: LEVY AND COLLECTION OF CESS ON MANUFACTURED BEEDIS.
(1) With effect from such date as the Central Government may, by notification in the official Gazette, appoint, there shall be levied and collected by way of cess for the purposes of the Beedi Workers Welfare Fund Act, 1976-, a duty of excise on manufactured beedis at such rate which shall1[not be less than fifty paise or more than five rupees] per thousand as the Central Government may, from time to time, fix by notification in 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 biris or in any other manner) under any law for the time being in force.]
SECTION 03A: APPLICATION OF ACT 1 OF 1944 TO CESS
The provisions of the Central Excises and Salt Act, 1944 (1 of 1944)-, or the rules there under, doing those relating to refunds and exemption from duty, as in force from time to time, shall, so far as may be, apply in relation to the levy, collection and refund of, or exemption from, cess under this Act, as they apply in relation to the levy, collection and refund of, or exemption from, duties of excise in respect of manufactured biris under this Act].
SECTION 04: CREDITING OF PROCEEDS OF DUTY TO THE CONSOLIDATED FUND OF INDIA
The proceeds of the duty of excise levied under sub-section (1) of Sec. 3-shall be credited to the Consolidated Fund of India.
SECTION 05: POWER TO CALL FOR INFORMATION
-The Central Government or any other authority specified by 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 06: 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 there- under.
SECTION 07: POWER TO MAKE ROLES
(1) The Central Government may, by notification in the official Gazette, make rules for carrying out the provisions of the Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for- 4[* * * * *]
(b) the furnishing to the Central Government of any other authority specified by it in this behalf by any person of such statistical and any other information as may be required to be furnished under Sec. 5-;
(c) any other matter which has to be or may be prescribed, or provide for, by rules under this Act.
(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 successive 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 or anything previously done under that rule.
Footnotes:
1. Subs. by Act 47 of 1981, Sec. 2 for the words "tobacco issue for the manufacture of beedi" (w.e.f. 1st January, 1982, vide G. S. R. 671 (E), published in the Gazette of India, Extraordinary, Pt. II, Sec. 3 (i), dated 19th December, 1981, p. 1942.
2. Date appointed is 15th February, 1977 vide Gazette of India. Extra- ordinary, Pt. II, Sec. 3 (1), dated 2nd February, 1977.
3. Ins. by Act 47 of 1981, Sec. 3.
4. Clause (a) omitted by Act 47 of 1981, p. 1942. Sec. 6 (w.e.f. 1st January, 1982, vide G.S.R. 671 (E), published in the Gazette of India. Extraordinary, Sec. 3 (i), dated 19th December, 1981,
BEEDI WORKERS WELFARE CESS RULES, 1970
In exercise of the powers conferred by Section 7of the Beedi Workers Welfare Cess Act, 1976 (56 of 1976), the Central Government hereby makes the following rules, namely:-
RULE 01: SHORT TITLE AND COMMENCEMENT
These rules may be called the Beedi Workers Welfare Cess Rules, 1970.
(2) They shall come into force on the Fifteenth day of February, 1977.
RULE 02: DEFINITIONS
(1) In these rules, unless the context otherwise requires:-
(a) 'Act' means the Beedi Workers Welfare Cess Act, 1976 (56 of 1976) ;
(b) 'Cess' means the cess levied and collected under sub-section (1) of Section 3 of the Act ;
(c) 'Commissioner' means a Welfare Commissioner appointed under sub- section (1) of Section 8 of the Beedi Workers Welfare Fund Act, 1976 (62 of 1976) ;
(d) words and expressions used herein and not defined but defined in the Central Excise and Salt Act, 1944 (1 of 1944) or the rules made there under, have the meanings, respectively assigned to them in that Act or the rules.
RULE 03: APPLICATION OF ACT 1 OF 1944 AND THE RULES MADE THERE UNDER
-Save as otherwise provided in these rules, the provisions of the Central Excise and Salt Act, 1944 (1 of 1944) and the rules made there under, including the provisions relating to refund of duty, shall, so far as may be, apply in relation to the levy and collection of the cess as they apply in relation to the levy and collection of the duty of excise on tobacco under that Act.
RULE 04: RECOVERY OF EXCISE DUTY
-The duty of excise levied under Section 3-of the Act on tobacco issued to any person from a warehouse for any purpose in connection with the manufacture of beedi, shall be collected by the Central Excise Officer-in charge of the warehouse.
RULE 05: RETURN REGARDING COLLECTION OF CESS
-The Collector of Central Excise of every region shall send to the Commissioner concerned on or before the end of every month a return indicating the amount of cess collected and credited to the Fund during the previous month.
BEEDI WORKERS WELFARE CESS RULES, 1977
G.S.R. 54 (E), dated the 2nd February, 1977.-In exercise of the powers conferred by Sec. 7 of the Beedi Workers Welfare Cess Act, 1976 (56 of 1976), the Central Government hereby makes the following rules, namely :
CHAPTER 01 GENERAL
RULE 01: SHORT TITLE AND COMMENCEMENT
(1) These rules may be called the Beedi Workers Welfare Cess Rules, 1977-.
(2) They shall come into force on the fifteenth day of February, 1977.
RULE 02: DEFINITIONS
-In these rules, unless the context otherwise requires,-
(a) "Act" means the Beedi Workers Welfare Cess Act, 1976 (56 of 1976)-;
(b) "Cess" means the cess levied and collected under sub-section (1) of Sec. 3-of the Act ;
(c) "Commissioner" means a Welfare Commissioner appointed under sub-section (1) of Sec. 8 of the Beedi Workers Welfare Fund Act, 1976 (62 of 1976)-;
(d) words and expressions used herein and not defined but defined in the Central Excises and Salt Act, 1944 (1 of 1944)-, or the rules made there under, have the meanings, respectively assigned to them in that Act or the rules.
RULE 03: APPLICATION OF ACT 1 OF 1944 AND THE ROLES MADE THERE UNDER
-Save as otherwise provided in these rules, the provisions of the Central Excises and Salt Act, 1944 (1 of 1944)-and the rules made there under, including the provisions relating to refund of duty shall, so far as may be, apply in relation to the levy and collection of the cess as they apply in relation to the levy and collection of the duty of excise on tobacco under the Act.
RULE 04: RECOVERY OF EXCISE DUTY
-The duty of excise levied under Sec. 3-of the Act on tobacco issued to any person from a warehouse for any purpose in connection with the manufacture of beedi, shall be collected by the Central Excise officer-in-charge of the warehouse.
RULE 05: RETURN REGARDING COLLECTION OF CESS
The Collector of Central Excise of every region shall send to the Commissioner concerned on or before the end of every month a return indicating the amount of cess collected and credited to the Fund during the previous month.
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