 bill no 199 of 1985 the spicf  s cess bill 1965 a billto provide fot imposition of cess on a~l spices which are exported fot the purposes of carrying out measures fot the development of export of spices be it enacted by parliament in the thirty-sixth year of tire republic of india as follows:-1 (1) this act may be called the spices cess act, 1965 (2) it shall extend to th~ whole of india 5 (3) it shall come into force on such date as the central government may, by notification in the official gazette, appoint short tille extent and commencement 2 in this act, unless the ('on text otherwise requires,-definitions (a) "board" means the spices board constituted under subsection (1) of section 3 of the spices board act, 1985; 10 (b) "prescribed" means prescribed by rules made under this act; and (c) "spices" means the spices specified in the schedule to the $pice~ ioard act, 1985 levy and collection of cess 3 (1) there shall be levied and collected by way of cess for the purpose of the spices board act, 1985, a duty of c  toms on spices at such rate not exceeding five pl'r cellt ad valorem, as the central government may, from time to time, specify by notification in the oftlcial gazette  (2) the duty of customs levied under sub-section (1) shall be in addi-5 tiq,1l to the duty of customs leviable on spices under the customs ad, 52 ot 1962 1962, or oily other law for the time being in force (3) the provildolls of the customs act, 1962, and the rules and regu-52 of 19112 lations made therc~ndel', including those relatable to refund and exemption of duty, shall, foo far as may be, apply in relation to levy and 10 collecii"n of the said duty of custollul as they apply in relation to the levy and collection of the duty of customs on spices under that act (4) the proceeds of tbe duty of eusitoms levied under sub-section (:1) of seetion 3 shall ftnt be credited to the conaouda'ted fund of lddia anel the central government may, if parliement, by appropriation made by 15 law in this behalf 80 provides, pay to the board from time to time, from out of such proceeds (after deduding the cost of collection) sum sums of money as it may think fit for being utilised lor the purposes of the spices board ad, 1985 4 the board may require any exporter of spices to furnish for the qo purposes of this act, such statistical and other information in such form and within such period as may be prescribed power to call reports and returns 5 (1) the central government may, by notification in the official gazette, make rules for carrying out the provisions of this act power to make rules (2) in particular and without prejudice to the generality of the forego- 25 ing power, such rules may provide for the form in which and the period within which statistical and other information may be furnished to the board under section 4 (3) every rule made under this section shall be laid, as soon as may be after it is made, before each house of parliament, wliile it is in session, 30 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 tlie rule or both houses agree that the rule should not be made,  the rule shall thereafter have 35 effect only in such modified form or be of no e1fect, as the case may be; so, however, that any such modiftcation or annulment shall be without preju1iicc to the vahcuty of anything previously uolie uncler that rule  statement of objects and reasonsthis bill is complementary to the spices board bill 1985 the spices board bill, 1985 seeks to provide for the establishment of a board to be called the spices board for the control of the cardamom industry and for the promotion of the ell-port of cardamom and other spices in order to ensure that the said board has necessary resoul'ces to discharge its functions, thi" bill seeks to provide for the levy by way of a cess of a duty of customs on all the spices specified in the schedule to the spices board bill which are exported the intention is to make over, after due appropriation by parliament by law, the proceeds of the cess, to the said board 2 this bill seeks to achieve the above objectives new delhi; arjun singh the 25th novembjer, 1985  presidents rec014menda tion under articl,e 117 of the constitution of india[copy of letter no 111~/84-ep ('agri iii), dated the 26th november, 1985 from shri arjun singh, minister of commerce to the seeretary-general, lot saeha] the president, having been informed of the subject matter of the spices cess bill, 1985 recommends under clause (1) of article 117 of the constitution of india, the introduction of the bdl in lok sabha and under clause (3) of article 117, the consideratiaq of the said bill in lok sabha with a vicw to ensuring that the spices board to be established under the spices board, bill 1985, has necessary resources to discharge its functions, he bill seeks to provide for the levy, by way of cess, of a duty of cuo;toms on spices specified in the schedule to the spices board bill, 1985, at such rate not exceeding five per cent ad valorem as the central government may, by notificationin the ofticial gazette, specify 2 the proceeds of the above-mentioned cess will be paid into the consolidated fund of india the central government may, if parliament, by appropriation jrade by law in this behalf, so provides, pay to the board, from time to time, from out of such proceeds (after deducting the cost of collection) such sums of money as it may think fit 3 the collection of the above-mentioned cess will involve some expenditure from the consolidated fund of india it has not been possible at this stage to estimate the amount of such expenditure as that will depend upon varil)us contingencies such as the rate at which the cess may be levied, the quality and quantity of spices which may be exported, etc however, it "is tentatively estimated: that the collection of the cess would be about rs 250 lakhs per annum on an average the expenses of collection would on this basis came to about rs five; lakhs as only the balance of the proceeds, after deducting the cost of the collection, may be utilized for making payment to the board, there will, in effect, be no net out-go from the consolidated fund of india 4 the expenditure on the collection of cess will be of a recurring nature and the bill does not involve any other expenditure whether of il recurring or non-r~curring nature , clause 5 of the bill seeks to empower 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 form in which and the period within which statistical and other information may be called for and other matters of detail 2 the delegation of legislative power is, therefore, of a normal character  a billto provide for imposition of cess on all spices which are exported for the purposes of carrying out measures for the development of export of spice~ (shri arj1tn singh, ~nfder of commerce) 