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CENTRAL BOARDS OF REVENUE ACT, 1963
54 of 1963
30th December, 1963
The object of this Bill is to replace the Central Board of Revenue Act, 1924, by this law which provides for the constitution of two Boards named, respectively, as the Central Board of Direct Taxes and the Central Board of Excise and Customs. Owing to the very considerable expansion of the Union revenue administration since 1924, substantial strengthening of the Board of Revenue at the Centre as well as its functional bifurcation has become a matter of urgent necessity. Such separation has also been recommended by the Direct Taxes Administration Enquiry Committee and more recently, by the Central Excise Reorganisation Committee. The Bill seeks to give effect to those recommendations which have since been accepted by Government - See Gazette of India, 1963, Pt. II, Sec. 2, Extra, p. 775. An Act to provide for the constitution of separate Boards of Revenue for Direct Taxes and for Excise and Customs and to amend certain enactments for the purpose of conferring powers and imposing duties on the said Boards. BE it enacted by Parliament in the Fourteenth Year of the Republic of India as follows:-
SECTION 01: SHORT TITLE, AND COMMENCEMENT
- (1) This Act may be called THE CENTRAL BOARDS OF REVENUE ACT, 1963.
(2) It shall come into force on such date1as the Central Government may, by notification in the Official Gazette, appoint.
SECTION 02: DEFINITIONS
In this Act, unless the context otherwise requires,-
(a) "Board" means the Central Board of Direct Taxes or the Central Board of Excise and Customs constituted under section 3-;
(b) "Central Board of Revenue" means the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924;
(c) "direct tax" means-
(1) any duty leviable or tax chargeable under-
(i)the Estate Duty Act, 1953 -;
(ii)the Wealth -tax Act, 1957-;
6(iii)the Expenditure-tax Act, 1957:
(iv)the Gift-tax Act, 1958-;
(v)the Income-tax Act, 1961-;
6(vi)the Super Profits Tax Act, 1963;2[x x xxx]6
[(vii)the Interest-tax Act, 1974-;3[and]
2[(viii)the Hotel-Receipts Tax Act, 1980-;4 [x x]]
6[(ix)the Expenditure-tax Act, 1987; and]
(2) any other duty or tax which, having regard to its nature or incidence, may be declared by the Central Government, by notification in the Official Gazette, to be a direct tax.
SECTION 03: CONSTITUTION OF SEPARATE CENTRAL BOARDS FOR DIRECT TAXES AND FOR EXCISE AND CUSTOMS
(1) The Central Government shall, in place of the Central Board of Revenue, constitute two separate Boards of Revenue to be called the Central Board of Direct Taxes and the Central Board of Excise and Customs, and each such Board shall, subject to the control of the Central Government, exercise such powers and perform such duties, as may be entrusted to that Board by the Central Government or by or under any law.
(2) Each Board shall consist of such number of persons7[not exceeding seven] as.the Central Government may think fit to appoint.
SECTION 04: PROCEDURE OF THE BOARD
(1) The Central Government may make rules8for the purpose of regulating the transaction of business by each Board and every order made or act done in accordance with such rules shall be deemed to be the order or act, as the case may be, of the Board.
(2) 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 successive sessions and if, before the expiry of the session in which 'it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rules shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
SECTION 05: AMENDMENT OF CERTAIN ENACTMENTS
(1) In the Estate Duty Act, 1953-,the Wealth-tax Act, 1957-,the Expenditure-tax Act, 1957,the Gift-tax Act, 1958-,the Income-tax Act, 1961-andthe Super Profits Tax Act. 1963. for the words and figures "Central Board of Revenue constituted under the Central Board of Revenue Act, 1924" or "Central Board of Revenue", wherever they occur, the words and figures "Central Board of Direct Taxes constituted under the Central Boards of Revenue Act. 1963" shall be substituted.
(2) In the Central Excises and Salt Act, 1944-, and the Customs Act, 1962-, for the words and figures "Central Board of Revenue constituted under the Central Board of Revenue Act, 1924" or "Central Board of Revenue" wherever they occur, the words and figures "Central Board of Excise and Customs constituted under the Central Boards of Revenue A6t, 1963" shall be substituted.
(3) The functions entrusted to the Central Board of Revenue by or under any other enactment shall,-
(a) if such functions relate to matters connected with direct taxes, be discharged by the Central Board of Direct Taxes; and
(b) if such functions relate to any other matter, unless they are entrusted by the Central Government to the Central Board of Direct Taxes, be discharged by the Central Board of Excise and Customs.
SECTION 06: TRANSFER OF CERTAIN PROCEEDINGS
(1) Every proceeding pending at the commencement of this Act, before the Central Board of Revenue shall-
(a) if it is a proceeding relating to direct taxes, stand transferred to the Central Board of Direct Taxes: and
(b) in any other case. stand transferred to the Central Board of Excise and Customs.
(2) If any question arises as to whether any proceeding stands transferred to the Central Board of Direct Taxes or to the Central Board of Excise and Customs, it shall be referred to the Central Government whose decision thereon shall be final.
SECTION 07: POWER TO REMOVE DIFFICULTIES
(1) If any difficulty arises in giving effect to the provisions of this Act the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the purposes of this Act, as appear to it to be necessary or expedient for removing the difficulty.
(2) An order under sub-section (1) may be made so as to have retrospective effect from a date not earlier than the date of the commencement of this Act.
(3) In any legal proceeding pending at the commencement of this Act to which the Central Board of Revenue is a party,-
(a) if it is a proceeding relating to direct taxes, the Central Board of Direct Taxes shall be deemed to be substituted for the Central Board of Revenue in such proceeding; and
(b) if it is a proceeding relating to any other matter, the Central Board of Excise and Customs shall be deemed to be substituted for the Central Board of Revenue in such proceeding.
SECTION 08: REPEAL AND SAVING
(1)The Central Board of Revenue Act, 1924, is hereby repealed.
(2) Nothing contained in sub-section (1) shall affect any appointment, assessment, order (including quasi-judicial order) or rule made, or exemption, approval or recognition granted, or any notice, notification, direction or instruction issued, or any duty levied, or penalty or fine imposed, or confiscation adjudged, or any form prescribed, or any other thing done or action taken by the Central' Board of Revenue under any law and any such appointment, assessment, order, rule, exemption, approval, recognition, notice, notification, direction, instruction, duty, penalty, fine, confiscation, form, thing or action shall be deemed to have been made, granted, issued, levied, imposed, adjudged, prescribed, done or taken by the Central Board of Direct Taxes, or as the case may be, by the Central Board of Excise and Customs and shall continue to be in force unless and until it is revised, withdrawn or superseded by the concerned Board.
1. The date appointed is 1-1-1964, see Gaz. of India, 30-12-1963, Pt. H, S. 3(ii), Ext., p. 897.in Goa Daman & Diu, enforced on & from 28-2-1963 -Goa Govt. Gaz,. 28-2-1963, Sr. I" p. 81.
2. Word "and "occurring at the end of item (vi) omitted and item (vii) inserted thereafter, by the Interesttax Alt (45. of 1974), S. 30 (23-9-74).
3. Word "and "occurring at the end of item (vii) omitted and item (viii) inserted by the Hotel-Receipts Tax Act (54 of l980),S.37(9-12-1980).
4. Word "and" occurring at the end of item (viii) omitted and item (ix) inserted by the Expenditure-tax Act (35 of 1987), S. 33 (1-11-1987).
6. The Expenditure-tax Act, 195.' and the Super Profits Tax Act, 1963 are repealed by the Finance Act (13 of 1966), Ss. 40 and 42 respectively (1-4-1966).
7. Substituted for the words "and not exceeding five" by the Customs, Central Excises and Salt and Central Boardi of Revenue (Amendment) Act (25 of 1978), S. 27 (21-6.1978).
8. For the Central Board of Direct Taxes (Regulation of Transaction of Busineis) Rules, 1964 and Central Board of Excise and Customs (Regulation of Transaction of Business) Rules, 1964, see Gaz. ofind., 1-1-1964, Pt. II, S. 3 (ii). E.it.. pages 3. 4.
CENTRAL BOARD OF EXCISE AND CUSTOMS (REGULATION OF TRANSACTION OF BUSINESS) RULES, 1964
G. S. R. 31, Dated the 1st January, 1964.-In exercise of the powers conferred by sub-section (1) of Section 4 of the Central Boards of Revenue Act, 1963 (54 of 1963), and in super session of all previous rules on the subject, the Central Government hereby makes the following rules, namely :
RULE 01:
These may be called the Central Board of Direct Taxes (Regulation of Transaction of Business) Rules, 1964.
RULE 02:
In these rules, unless the context otherwise requires-
(a) "Board" means the Central Board of Direct Taxes constituted underSec. 3-of the Act;
(b) "Chairman" means the Chairman of the Board;
(c) "Member" means a Member of the Board.
RULE 03:
The Central Government may by notification in the Official Gazette, appoint one of the Members to be its Chairman.1 [Provided that during the R.B. period of absence of the Chairman whether on view or otherwise, the Central Government may2[* * *] otherwise one of the Members to discharge the functions of the Chairman].
RULE 04:
The Chairman may, by an order made with the previous approval of the Central Government, distribute the business of the Board among himself and the other Members and specify the cases or class of cases which shall be considered jointly by the Board.
1. Ins. by G.S.R. 1221, dated 14th Novmber, 1980.
2. Deleted by G.S.R. 749, dated 23rd August, 1983.
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