 bill no 57 of 1983 the vegetable oils cess bill, 1983 a billto provide for the let'y and collection of a cess on vegetable oils for the development oj the oilseeds industry and the vegetable oils industry and for matters connected therewith be it enacted by parliament in the thirty-fourth year of the republic of india as follows:-1 (1) this act may be called the vegetable oils cess act, 1983 short title, (2) it extends to the whole of india extent and com-5 (3) it shall come into force on such date as the central government mem:e_ may, by notification in the official gazette, appoint ment 10 2 (1) in this act, unless the context otherwise requires,-defini-(a) "mill" means any premises in which or in any part of which, tion • vegetable oil is produced, or is ordinarily produced, with the aid of power explanation-"power" means electrical energy or any other form of energy, which is mechanically transmitted 'bnd is not generated by human or animal agency; (b) "occupier", in relation to any ·mill, means the person who has the ultimate control over the affairs of the mm, or the owner of the mill in case he is not the occupier; (c) "prescribed" means prescribed by rules made under this act (2) words and expressions used but not defined in this act and de1ided in the national oilseeds and vegetable oils development board act, 1983, shall ha~ the meanings respectively assigned to them in that act levy aild collection 01 cess on vegetable oils 3 (1) there shall be levied and collected by way of cess for the purposes of the national oilseeds and vegetable oils development board 5 act, 1983, 8 duey of ext'ise on vegetable oils produced in any mill in india &it such rate npt exceeding five rupees per quintal of vegetable oil, as the central govcnnnent may, from time to time, specify by notification in the official (;azettc: provided that until such rate is specified by the central gover1lment, 10 the duty of excise shall be levied and collected at the rate of lone rupee per quintal of vegetable oil (2) the dllt~, of ('xcise levied under sub-section (1) shall be in addition to the duty of exds~ leviable on vcjcetable oils under the central excises and salt ad 1944 m' any other law for the time being in force 15 1 of 1944 (3) the duty of exc'ise levied under flub-section (1) shall be payable by ute occujlier of the mill in which the vegetable oil is produced (4) the pro\'isions of the central excises and salt act 1944, and the 1 of 1944 ruler made thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relntion to the levy and 20 collection of the said du~ of excise as they applv in r~latlon to the levy and collection of the duty of \"xci  e 011 vegetable oils under that act 4 the proceeds of the duty of excis(a levied under sub-section (1) of section 3 "hall first be credited to the consolidated fund of india and the crediting pr'oceeds of duty to consolidated fund of jndia ~entral government rna,  if parliam«-nt by appropriation made by law in 25 this behalf, so provides, pay to the board from time to time, from out of liiuch prot't'edr (after dedut'ting the cost of rollection) such liiums of money as it may 'think fit for being utilised for the purposes of the national oilseeds and vegetnblr oils development board art, t!mi3 s the central government may require an occupier of a mill to 30 furnish for the purposes of this act, such statisti('oal and other information in such form and within such period a's may be prescribed powet· to call for report'! and returns 6 (1) the central government may, by notification in the official gazette make rules for carrying out the provisions of this act power to make tulea (2) in particular and without prejudice to the gener3lity of th~ fore- 35 ~oing power such rules may provide for the form in which and the period within which statistic'al and other information may be furnished under section 5 (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, 40 for a total period of thirty days which may be comprised in one session or in two or more successive sessions and ; f befor~ the expiry of the !less ion immediately following the session or the successive sessions aforesaid, both houses agree in makjn~ any modification in the rule or both houses agree that the rule should not be made the rule shan thereafter 45 have effect only in such modified form or be of no effect, as the case may be: so however that any such modiflcation or annulment shall be without prejudice to the validity of anything previously done under that rule , i·ij  7 in the produce cess act, 1966,-«(i) in section 2,-amend mertt of act 15 of 1966 5 (i) sub-clause (ii) of clause '(g) and the explanation thereto shall be omitted; (ii) clau:;e (i) shall be omitted; (b) section 6 shall be omitted; (c) in the second schedule, s no3 and the entries relating 10 thereto in columns 2, 3 and 4 shan be omitted the bill is complementary to the national oilseeds and vegetable oils development board bill, 1983 2 the national oilseeds and vegetable oils development board bill, 1983 seeks to provide for the development under the control of the union of the oilseeds industry and vegetable oils industry for this purpose, that bill seeks to provide for the establishment of a board to be called the national oilseeds and vegetable oils development board in order to ensure that the said board has the necessary resources to discharge its functions, this bill seeks to provide for the imposition of a cess in the nature of a duty of excise on vegetable oils produced in any mill in india at present, the cess on vegetable oils is being levied under the produce cess act, ,1966 (15 of 1966) at the rate of re 1 per quintal of oil the bin empowers the central government to levy cess on vegetable oils at a maximum rate of rs 5/- per quintal of oil consequently, the cess on oils extracted from oilseeds crushed in any mill in india is proposed to be excluded from the produce cess act, 1966 and the bill includes necessary provisions for amending that act the intention is to make over, after due appropriation by parliament, by law, such amount ds the central government may deem fit, to the national oilseeds and vegetable oils development board, so as to enable it to discharge its functions effectively :i, the bill seeks to achieve the above objects new delhi; rao birendra singh the 19th april, 1983  president's recommendation under article 117 of the constitution of india[copy of letter no 25-2/82-ca ii-odb (ii), dated the 23rd april, 1983 from rao birendra singh, minister of agriculture to the secretary, lok sabha] the president having been informed of the supject matter of the vegetable oil cess bill 1983~ recommends under cla'use (1) of article 117 of the constitution of india the introduction of the bill in lok sabha and also recommends under clause (3) of article 117 of the constitution of india the consideration of the bill by lok sabha with a view to ensuring that the national oilseeds and vegetable oils development board established under the national oilseeds and vegetable oils development board bill, 1983 has the necessary resources to discharge its functions, the bill seeks ~ provide for the levy of a cess on vegetable oils, in the nature of a duty of excise, at such rate not exceeding rs 5/- per quintal of oil as the central government may, by notification in the official gazette, f'pecify 2 the proceeds of the afore-mentioned cess will be paid into the consolidated fund of india under clause 4 of the bill, the central government may, if parliament, by appropriation made by law in this behalf, so provides, pay to the said board from time to time, out of such proceeds, after deducting the expenses of collection, such sums of money as that government may think fit 3 the collection of the afore-mentioned cess will involve some expenditure from the consolidated fund of india it is not possible, at this stage, to estimate precisely the amount of such expenditure however, it is tentatively estimated that the cost of collection of the cess would be about 4 per cent, of the proceeds of the collection the total collection from this cess would be about rs 6 crores per annum the expenses on collection would on this basis come to about rs  24 lakhs as only the balance of the proceeds, after deducting the cost of collection, would be utilised for making payments to the national oil seeds and vegetable oils development board, there will, in effect, be no net out-go from the consolidated fund of india the expenditure on the collection of the cess will be of a recurring nature 4 the bill does not involve any other expenditure whether of a ~ecurring or non-recurring nature ' clause 6 of the bill empowers the central government to make rules for carrying out the provisions of the proposed legislation the matters with respect to which rules may be made relate to the fonn in which and the period within which statistical and other information may be called for and other matters of detail ~ the delegation of legislative power is, therefore, of a normal character ' - - -  (15 of 1966) - • •deftnitlons - z in this act, unless the context otherwise requires,-- - - - (g) "dll'u" means,-- - - - - (ii) in relation to oil-seed and oil, any premises in which or in any part of which, oil-seed is crushed or is ordinarily crushed, with the aid of power for the extra<;tion of oil ezplanation-"power" means electrical energy or any other form of energy, which is mechanically transmitted and is not generated by human or animal agency, - - - - - (i) "ou-seed" does not include copra; - - - - - refund of cess onoila elg)ortec:i from india - 6 there shall be refunded from out of the proceeds of cess levied and collected under this act, on such conditions as may be prescribed all sums collected as cess on the quantity of oils exported from india, if such oils have been extracted from oil-seed crushed in a mill in india, irrespecti~ of whether the oil-seed is produced in, or imported into, india  the second schedule [see section 3 (2) ]| sno              | name      ||--------------------|-----------|| of                 |           || tile               | prndllce  || the                | maximum   || duty               | o(""d     || be                 |           || i'nllected         | excie is || be                 |           || collected          |           || until a dift'erent |           || rate               |           || i~                 |           || specified          | by        || rii                |           || i                  |           || government         |           |sixty paie per quintal of oil, 3 oih extracled (rom oil oneruperperquinllllnf"ij seed crushed in any mill i in india a bill to provide for the levy and collection of a cess on vegetable oils for the development of the oilseeds industry and the vegetable oils industry and for matters connected therewith (rao birendra singh, minister of agriculture) 