 bill no a of u the tea (amendment) bill, 1986 a billftwther to «mend the tea act, 1953 bz it enacted by parliament in the thirty-seventh year of the republic of india as follows:-1 (1) this act may be called the tea (amendment) act, 1986 short title add co mencemeal (2) it shall come into force on such date as the central govemmentt 5 may, by notiftcation in the ofticlal gazette, appoint 29 of 1953 z in section 25 of the tea act, 1953 (hereinafter referred to as the principal act), in sub-section (l),-ameadment of be\"lioo 25: (a) in 'the opening paragraph, for the words "at the rate of four paise per kilogram", the words "at such rate not exceeding fifty paise 10 per kilogram as the central government may, by notification in the ofbdal g~tte, fix" shall be substituted; (b) for the proviso, the following pro-iso shall be substituted, namely:-"provided that different rates may be fixed for difterent 15 varieties or grades of tea having regard to the location of, and the climatic conditions prevaiung in, the tea estates or gardedi producing such varieties or grades of tea and any other clreumstances applicable to such production" lucrtioil of 3 after section 28 of the principal act, the following section shall dow aectiod be inserted, namely:-5 zsi\ writiq oft of 10lles "28a subject to such conditions as may be specified ,:by the central government, where the board is of opinion that any amount due to, or any 1088, whether of money or of property, incurred by, the board is irrecoverable, the board may, with the previous approval of the central government, sanction the writing off finally 10 of the said amount or loss: amead-provided that no such approval of the central government shall be necessary where such irrecoverable amount or lobs does not exceed in any individual case and in the aggregate in any year such amounts as may be prescribed!' 15  4 in section 49 of the principal act, in sub-sedtion (2), after clause (;) the following clause shall be inserted, namely:-dlcdt of leclioa 49 cc (;ei) the amounts for the purposes of the proviso to section 28a;"  statement of objects and reasonsunder section 25 01 the tea act 1953 (29 of 1963), the cenwal government is empowered to levy and collect as a cess, a 4uty of exci8e oil all tea produced in india at the rate of four paise per kil~ the central government is, however, empowered to fix a higher ~te of·08i8 not exceeding 88 paise per kilogram the present rate of cess of eight ·paise per kilogram was made effective from august, 1978 although, thia 'rate i8 almost at the maximum rate allowed under the act, the amount of cess collected has become insufllcient to meet the expenditure of the various developme1ltaland other activities of the tea board the pp between the proceeds from the cess and the actual expenditure of the tea board is likely to widen further in view of the higher level of expenditure envisaged in the seventh plan the ceiling of bb paise per kilogram, therefore, needs to be revised it is, accordingly, proposed to amend section 25 of the act for providing higher ceiling of levy of cess at a rate not exceeding fifty paise per kilogram as the central govemment may, from time to time, fix by notification it is also proposed to empower the central govern,ment to fix different rates for different varieties and grades of tea having regard to the geographical citmatic and other circumstances relating to the pt'oduction of the di1ferent varieties and grades of tea   2 opportunity is being avaued of to include, in pursuance of the recommendations of the committee on subordinate legislation of the lok sabha, an express provision in the act relating to the powers of the tea board to write off losses as irrecoverable 3 the bill seeks to achieve the aforesaid objects new delhi; p shiv shanker the 7th april, 1986  clathle 4 of the btu leek to insert a new dause (ja) in sulhection (2)" of section 41 of the tea act, 1_, 80 u· to empower 18 • central gov  enunent to preserlbe by ral the jnc8dure to be followed in wriudg off 1diee8 add waiving recoverl under new aection 28a 2 the matteta with respect to which the centl'al govermnent would make rub under the new elause are matterj in respect of whieh it tl not practticable to make exprea proviiice in the lc!1ia1atien i_if the du" ptton of legislative power is thai normal in character , :; , ' - !~ ': t, i  - - - - - 25 (1) there shall be levied and collected as a cess for the purposes of this act, a duty of excise on all tea produced in india at the rate of four paise per kilogram: imposition of ceu od tea produced ill jadla provided that the central government may from time to time fix, by notiftcation in the official gazette, a higher rate, not exceeding 88 paise per kilogram at which the duty of excise shall be levied and collected  - - - - - po" of otra1 oovem-iiliiit to make rulea 49 (1) - - - - -  (2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-- - - - - ----a biij further to amend the tea act, 1953 (shrl p shiv shankar  m'inister of commerce) 