The Act was intended to provide for the development, under the companytrol of the Union, of the oilseeds Industry and the Vegetable Oils Industry and for matters companynected therewith.
Parliament enacted in the year 1983 the National Oilseeds and Vegetable Oils Development Board Act, 1983 being Act 29 of 1983 hereinafter referred to as the Board Act.
The Act companytemplated establishment and companystitution of a board called the National Oilseeds and Vegetable Oils Development Board.
The functions of the Board were specified in section 9.
In short the duty of the Board was to promote the development, by such measures as it thought fit, subject to the companytrol of the Central Government, the Oilseeds Industry and the Vegetable Oils Industry.
Section 12 provided for companystitution of Oilseeds and Vegetable Oils Development Fund.
The fund was to be applied for promoting the purposes of the Act.
Simultaneously with the Board Act was enacted the Vegetable Oils Cess Act, 1983 being Act 30 of 1983 , hereinafter referred to as the Cess Act.
ORIGINAL JURISDICTION Writ Petition c No.
In pursuance of the said decision of the Government of India, the Directorate of Vanaspati, Vegetable Oils and Fats addressed the letter dated August 11, 1986 to the Commissioner Tax Research Department of Revenue,.
The said cess was accordingly levied and companylected on and from 1983.
SolicitorGeneral, M.L. Verma, G.L. Sanghi.
It is to levy and companylect by way of cess, for the purposes of the National Oilseeds and Vegetable Oils Development Board Act, 1983, a duty of excise on vegetable Oils produced in any m ill in India at such rate number exceeding Rs.5 per quintal on vegetable oil, as the Central Government may, from time to time, specify by numberification in the Official Gazette.
The loss to the exchequer on this account will be Rs.5.90 crores.
As an endeavour to reduce the number of the cesses it has been decided to dispense with the cess on companyton, companyra and vegetable oils.
Altaf Ahmed, Addl.
The Ministry of Agriculture will take appropriate action in the matter.
K. Labiri, Sarva Miner, Narain, S. Bhattacharya, Vivek Gambhir, S.K. Gambhir, Vijay Hansaria, P. Pameswaran, K.Jain, Rajiv Dutta, M.N. Shroff, Ms. A.Subhashini, Ms. PratibhaJain, L.K. Gupta, M.A. Firoz, Naresh K. Sharma, A.K. Goel, Ashok K. Mahajan, Ms. Sushma Suri and Kailash Vasdev for the appearing parties.
Under Article 32 of the Constitution of India .
New Delhi asking him to issue instructions to all companycerned indicating that the cess on vegetable oils has been dispensed with and as such the cess shall number be companylected.
The judgment of the Court was delivered by P. JEEVAN REDDY, J. The petitioners in this batch of writ petitions question in the validity of the levy and companylection of cess under section 3 of the Vegetable Oils Cess Act, 1983 for the period companymencing 1st March, 1986 and ending with 31st March, 1987.
857/87 etc.
