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AGRICULTURAL PRODUCE CESS ACT, 1940
27 of 1940
The Agricultural Produce Cess Act, 1940 provides for imposition of cess at the rate of one-half of one percent, ad valorem on all articles included in the Schedule to this Act which are exported from India. There is no specific provision in this Act for the levy of penalty in cases where the exporters attempt to evade payment of the cess. 2. In the recent past with a view to achieve simplification in the matter of collection of the cess, it has been decided that in cases where the cess payable is only up to Rs. 100 in each case the exporters may be permitted to affix customs revenue stamps equivalent to the cass payable on the basis of their self-assessments of the value of the cargo. The correctness of the stamps affixed will be verified with reference to the Customs House record afterwards and short recovery, if any, claimed. 3. Further, the Agricultural Produce Cess is in the nature of a customs duty which is collected by the customs collectors. These customs collectors have been exercising various powers vested in them under the Customs Act, 1962 in the collection of the cess also. In order to discourage evasion of tax and misdeclaration of value of the cargo and short payment of cess, it is proposed that the provisions of the Customs Act, 1962 and the rules and regulations made thereunder should be applicable to the levy and collections of the cess. 4. Opportunity has also been taken to carry out certain other amendments of clarificatory or con- sequential nature. -S.O.R.-Gaz. of Ind., 6-8-1970, Pt. U.S. 2, Ext., p. 645.
An Act to make better financial provision for the 1[Indian Council of Agricultural Research.] WHEREAS it is expedient to make better financial provision for the carrying out by the1[Indian Council of Agricultural Research] of the objects for which it is established as set forth in the Memorandum of Association of that body, and for this purpose to impose oh certain articles a cess by way of customs duty on export, the proceeds of which shall be paid to the said Council; It is hereby enacted as follows:-
SECTION 01: SHORT TITLE AND EXTENT
(1) This Act may be called The Agricultural Produce Cess Act, 1940.
(2) It extends to 3[the whole of India, 4[* * *]].
SECTION 02: DEFINITIONS
- In this Act, unless there is anything repugnant in the subject or context:-
5[(a) "Collector" means a Collector of Customs as defined in clause (8) of Section 2 of the Customs Act, 1962-; and]
(b) "Council" means the 6[Indian Council of Agricultural Research.]
SECTION 03: IMPOSITION OF CESS
- (1) A customs duty at the rate of one-half of one per cent ad valorem shall be levied on all articles included in the Schedule which are exported from7[India]: Provided that the said duty shall not be levied on articles proved to the satisfaction of the Collector not to have been produced in India.
(2) The Central Government may by notification'' in the Official Gazette, fix for the purposes of levying the said duty tariff values of any articles included in the Schedule, and may alter any tariff values for the time being in force
SECTION 05: REFUND OF AND EXEMPTION FROM, CESS
-11[The Central Board of Excise and Customs constituted underthe Central Boards of Revenue Act, 1963-] may make rules" providing, on such conditions as may be specified in the rules, for:-
(a) the refund of duty levied where articles are exported by land and subsequently imported into India, and
(b) the export by land, without payment of the duty, of articles which are subsequently to be imported into India.
SECTION 05A: CERTAIN PROVISIONS OF THE CUSTOMS ACT, 1962 TO APPLY
The provisions of the Customs Act, 1962-, and the rules and regulations 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 customs duty on all articles included in the Schedule as they apply in relation to the levy and collection of duty payable to the Central Government under that Act.
SECTION 05B: PENALTIES
(1) Whoever-
(a) evades the payment of any customs duty under this Act, or
(b) fails to furnish any information which it is his duty to furnish or furnishes 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.
(2) Any Court trying an offence under this Act may direct that any article specified in the Schedule in respect of which it is satisfied that an offence punishable under this Act has been committed shall be forfeited to the Central Government and may also direct that all packages, coverings or receptacles in which such article is contained and every vessel or other conveyance used in carrying such article shall be forfeited to the Central Government]
SECTION 06: PAYMENT OF CESS TO COUNCIL AND EXPENDITURE OF CESS BY COUNCIL
(1) The proceeds of the duty levied under this Act reduced by the cost of collection as determined by the Central Government shall be paid to the Council
(2) The amount so due shall be paid by the Central Government to the Council at intervals of not more than six months.
(3) The expenditure of the money so paid to the Council shall be subject to such limitations as may be imposed by rules made in this behalf by the Central Government
SECTION 07: STANDING FINANCE COMMITTEE
(1) The Council shall constitute a Standing Finance Committee, of which one member shall be chosen from among '[the members of Parliament] on the governing body of the Council, and one member shall be an officer appointed by the Central Government
(2) Subject to the provisions of sub-section (1) the constitution, functions and procedure of the Standing Finance Committee shall be regulated in such manner as the Council may with the previous approval of the Central Government determine
SECTION 08: RESERVE FUND
- The Council shall in accordance with the rules made in this behalf by the Central Government create and maintain a reserve fund.
SECTION 09: POWER OF CENTRAL GOVERNMENT TO MAKE RULES
( 1 ) The Central Government may, after consultation with the Council, by notification in the Official Gazette, make rules15to carry out the purpose of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, the Central Government may make rules regulating the expenditure of the money paid to the Council under Section 6-and providing for the creation, maintenance and management of the reserve fund referred to in S. 8.
16[(3) 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 that rule.]
SCHEDULE 01:
[See Section 3-] 1. Bones. 12. Oil-cakes. 2. Bristles. 13. Pulses. 3. Butter. 14. Seeds. 4. Cereals, other than Rice and Wheat. 15. skins raw. 5. Drugs- 16. Spices. 6. Fibre for brushes. 17. Tobacco, un-manufactured. 7. Fish. 18. Vegetables. 8. Fruits. 19. Wheat. 9. Ghee. 20. Wheat Flour. 10. Hides, raw.[21. Sheep's or Lamb's wool and animal hair, whether or not scoured or carded.] 11. Manures,
3. Substituted for the words "the whole of British India" successively by A.C.A.0., 1948, A.L.O., 1950 and the Pan B States (Laws) Act, 1951 (3 of 1951), Section 3 and Sch. (1-4-1951).
4. The words "except the State of Jammu and Kashmir" were omitted by the Jammu and Kashmir (Extension of Laws) Act, 1956 (62 of 1956), S. 3 and Sch. This Act has been extended to the new Provinces and merged States by the Merged States (Laws) Act, 1949 (59 of 1949), S. 3 (1-1-1950); to the Union territories of Manipur, Tripura, (Manipur and Tripura are now States) See Act 81 of 1971, S. 3 (21-1-1972). Vindhya Pradesh by the Union Territories (Laws) Act, 1950 (30 of 1950), Section 3 (16-4-1950), and to the Union Territory of Pondicherry by the Pondicherry (Laws) Regulation, 1963 (7 of 1963), Section 3 and First Sch. (1-10-1963). Vindhya Pradesh now forms part of State of Madhya Pradesh. See States Reorganisation Act, 1956 (37 of 1956), Section 9( 1 )(e) (1-11-1956). It is also extended to merged States in Punjab: see Punjab Act 5 of 1950. -Act extended to Union Territories of Goa, Daman and Dili by G.S.R. 504(E) of 1985- See Gaz. ofind., 21-6-1985, Pt. II, S. 3(i), Ext., p. 2 (No. 253). Goa is now a State -See Act 18 of 1987, S. 3 (30-5-1987).
5. Substituted for original clause '(a)' by the Agricultural Produce Cess (Amendment) Act (40 of 1970), S. 2 (1-12-1970).
6. Substituted for "Imperial Council of Agricultural Research" by A.L.O., 1950
7. Substituted for the words "British India" and "the territories to which this Act extends" successively by A.L.O.. 1950, the Part B States (Laws) Act, 1951 (3 of 1951), Section 3 and Sch. and the Jammu and Kashmir (Extension of Laws) Act, 1956 (62 of 1956), S. 3 and Sch.
11. Substituted for the words "The Central Board of Revenue" by the Agricultural Produce Cess (Amendment) Act (40 of 1970), S. 3, (1-12-1970).
15. For rules, see Gaz., Ind., 1940, Pt. I, p. 1353.
16. Inserted by the Agricultural Produce Cess (Amendment) Act (40 of 1970), S. 6 (1-12-1970)
CENTRAL BOARD OF REVENUE RULES, 1940
STATEMENT OF OBJECTS AND REASONS Since 1929, when the Imperial Council of Agricultural Research was established as a result of a recommendation of the Royal Commission on Agriculture in India, the Central Government have provided grants aggregating Rs. 84 lakhs for expenditure by the Council on schemes of general research. The Council has practically no source of income other than the contributions from the Central Revenues, which are unstable depending on the state of the finances of the Central Government. The grants so far received though not inconsiderable have proved insufficient to meet the growing requirements of the research necessary to serve a vast agricultural country like India. In order to place the Council In a more secure financial position and to provide for the steady development of research a larger and more stable income which would comparatively be unaffected by the financial vicissitudes of the Central Government is considered necessary. The Governing Body accordingly approved a proposal in July, 1939, to obtain funds from an export cess, levied at the rate of lover2 per cent, on the value of certain agricultural commodities which are not already subject to an export duty or cess. The proceeds of the proposed cess are estimated to amount in a normal year to about Rs. 14 lakhs. The Bill is designed to implement this proposal. G.S. BAJPAI. NEW DELHI; The 26th February. 1940. (Gazette of India, Pt. V, dated 9th March, 1940, p. 114)
NOTIFICATIONS CUSTOMS New Delhi, the 20th April, 1940 1No. 21.-In exercise of the powers conferred bySection 5 of the Agricultural Produce Cess Act, 1940 (27 of 1940), the Central Board of Revenue makes the following rules :-
RULE 01:
When cess has been levied on any article specified in the Schedule to the said Act exported by land, and the exporter within [Six]2months from the date on which the cess was paid applies for a refund and presents to the Land Customs Officer in charge of the land customs station at which the cess was paid, a re-importation certificate granted by the proper customs officer at the land customs station or customs port through which the article was subsequently reimported into India, the Land Customs Officer shall, if he is satisfied of the identity of the article referred to in the certificate with the article in respect of which the refund is claimed, refund the whole amount of the cess so levied.
RULE 02:
If any person exporting by land any of the articles specified in the Schedule to the said Act declares that the article is subsequently to be imported into India, the Land Customs Officer may, subject to any general or special orders of the Collector of Land Customs, permit him to export the article without payment of the cess leviable thereon : Provided that a person permitted to export any such article without payment of the cess leviable thereon shall, if the article is not reimported into India within such period as may be fixed by the Collector of Land Customs, pay the duty on demand, and the Land Customs Officer shall refuse to pass any goods belonging to such person until the said duty has been paid.
INDIAN COUNCIL OF AGRICULTURAL RESEARCH RESERVE FUND AND REGULATION OF EXPENDITURE RULES, 1940
1No. F. 8/40, dated the 18th September, 1940.- In exercise of the powers conferred by Sec. 9 of the Agricultural Produce Cess Act, 1940 (27 of 1940), the Central Government, after consultation with the2 [Indian Council of Agricultural Research], is pleased to make the following rules, namely:
RULE 01:
These Rules may be called the3 Indian Council of Agricultural Research] Reserve Fund and Regulation of Expenditure Rules, 1940.
RULE 02:
In these Rules, unless there is anything repugnant in the subject or context,-
(a) "Act" means the Agricultural Produce Cess Act, 1940 (27 of 1940);
(b) "Committee" means the Standing Finance Committee constituted under Sec. 7-of the Act.
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