 annexure extracts from the propuce cxss act, '1966 (15 or 1966)  re   2 in this act, unless the context otherwise requires,— definitions, % k  %  (b) "cotton" means raw cotton, whether baled or loose, which has been ginned;     % (g) "mill" means,— (i) in relation to cotton, any place which is a factory as defined in section 2 of the factories act, 1948, and in which, or 63 of 1948in any part of which, cotton is converted into yarn or thread either for sale as such or for conversion into cotton goods,   ok   (iii) in relation to any other produce, such place as the central government may, by notification in the official gazette, specify; (h) "occupier" in relation to any mill, means the person who has - the ultimate control over the affairs] of the mill and where the said affairs are entrusted to a managing agent, such agent shall be deemed to be the occupier of the mill;      (k) "produce" means any goods specified in the first =i or the second schedule 3 (1)      imposition of cess (2) there shall be levied and collected as a cess, for the purposes of this act, on every produce specified in column 2 of the second schedule, a duty of excise at such rate, not exceeding the rate specified in the corresponding entry in column 3 thereof, as the central government may, by notification in the official gazette, specify: provided that until such rate is specified by the central government, the duty of excise shall be levied and collected at the rate specified in the corresponding entry in column 4 of the said schedule persons 4 i vno shall be liable to pay duty 4 every duty of customs leviable under this act on any produce shall be payable by the person by whom such produce is exported from india and every duty of excise leviable under this act on any produce shall be payable by the occupier of the mill in which such produce is consumed or extracted 5 (1)      (3) in this section, "crops' means crops or plants from which application of proceeds any produce is obtained of cess  x  :    7 the occupier of every mill shall—(a) if the mill was established before the commencement of oceupier to supply certain particuthis act, within fourteen days from such commencement, and lars to collector (b) if the mill is established after the commencement of this act, within fourteen days from such establishment, furnish to the collector a statement containing the following particulars, namely: - (i) the name and situation of the mill; (ii) the name and address of the occupier; (wii) the address to which the communications relating to the mill may be sent; and (iv) the total capacity of the mill delivery of monthly returns 8 (1) every occupier of a mill shall furnish to the collector every month a return stating the total amount of produce, specified in the second schedule, consumed or brought under processing or extracted in the mill during the preceding month (2) the return referred to in sub-section (1) shall be furnished before the seventh day of each month together with such other information as may be prescribed (3) every such return shall be made in such form and shall be verified in such manner as may be prescribed § (1) on receiving any return made under section 8, the collector shall assess the duty of excise payable on every produce specified in the second schedule, in respect of the period to which the return relates, and if the amount has not already been paid, shall cause a notice collection of cess leviable on produce specified to be served upon the occupier of the mill requiring him to make payment of the amount assessed within ten days of the service of the notice in second schedule, (2) if the occupier of any mill fails to furnish in due time the return referred to in section 8 or furnishes a return which the collector has reason to believe is incorrect or defective, the collector shall assess the amount payable by him in such manner, if any, as may be prescribed, and the provisions of sub-section (1) shall thereupon apply as if: such assessment had been made on, the basis of a return furnished by the occupier: provided that, in the case of a return which he has reason to believe is incorrect or defective, the collector shall not assess the duty of excise at an amount higher than that at which it is assessable on the basis of the return without giving to the occupier a reasonable opportunity of proving the correctness and completeness of the return (3) a notice under sub-section (1) may be served on the occupier of a mill either by registered post or by delivering or tendering it to the occupier or his agent at the mill finality of assessment,10 (1) any occupier of a mill who is aggrieved by an assessment made under section 9 may, within three months of service of the notice referred to in sub-section (1) of that section, appeal to such authority as the central government may, by notification in the official gazette, appoint in this behalf, for the cancellation or modification of the assessment and, on such appeal, the said authority may cancel or modify the assessment and order the refund to such occupier of the whole or part, ~as the case may be, of the amount paid thereunder: provided that the authority so appointed shall not be inferior in rank to the collector by whom the assessment was made (2) the appellate authority may, if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month (3) where the appellate authority is of opinion that any duty of excise has been short-levied, no order enhancing the duty of excise shall be made unless the appellant has been given notice to show cause, within one month from the date of service thereof, against the proposed order (4) the central government may, on the application of any person aggrieved by any order made under sub-section (1) or sub-section (3), cancel or modify such order, if such application is made within six months from the date of the order made under sub-section (1) or subsection (3), as the case may be (5) the central government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of six months, allow it to be presented within a further period of one month (6) the decision of the central government, and subject to the decision of the central government, the decision of the appellate authority, shall be 'final i | %    |     | %    |     ||-------|------|------|------|12, where any duty of customs or excise demanded from any person recovery or any penalty payable by any person under this act is not paid,— |        |     ||---------|------|| of      | sum  || due     | to   || govern- |      || ment,   |      || power   | to   |13 (1) the collector or any officer empowered by general or special order of the central government in this behalf shall have free access at all reasonable times during working hours to any mill or any part of \ _ inspect mills and take copies a mill, ; | of account (2) the collector or any such officer may, at any time during working hours, with or without notice to the occupier, examine the purchase, sale and stock records and accounts of any mill and take copies of or extracts from all or any of the said records or acounts for ~ the purpose of testing the accuracy of any return or of informing himself ag to the particulars regarding which information is required for the purposes of this act or any rules made thereunder: provided that nothing in this section shall be deemed to authorize the examination of any description or fomulae of any trade process14 (1) all such copies and extracts and all information acquired : informa tion acquired by a collector or any other officer from any inspection of any mill or from any return submitted under this act shall be treated as confidential to be confidential (2) if the collector or any such officer discloses to any person, other than a superior officer, any such information as aforesaid, without the previous sanction of the central government, he shall be punishable - with imprisonment for a term which may extend to six months and shall also be liable to fine: provided that nothing in this section shall apply to the disclosure of any such information for the purpose of a prosecution in respect of the making of a false return under this act provisions 15, (1) 2%  %   of certain acts to apply 1 of 1944, (2) the provisions of the central excises and salt act, 1944, and the rules 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 duties of excise on any produce specified in the second schedule as they apply in relation to the levy and collection of duty payable to the central government under that act offences 16 (1) whoever— (a) evades the payment of any duty of customs or excise payable under this act, or : | eo     | -    ||--------|------|| 20    |      || (1)    |      ||       |      ||       |      ||       |      ||       |      ||       |      || power  | to   || make   |      || rules, |      |(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) conditions subject to which refund may be made of any sums collected as duties of excise on any quantity of oil exported from india; (b) the form of the monthly return which every occupier of a _ mill should submit to the collector and the manner in which such return shall be verified; , (c) information which every occupier may be required to furnish in the monthly returns; (d) manner in which assessment of duties of excise shall be made where no return has been furnished or the return which has been furnished is believed by the collector to be incorrect ot defective;      22 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 rules to be laid - before ~ parliament, 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 the rule |     |     |     |     | %    ||------|------|------|------|-------| the second schedule [see section 3(2)]|            |               |            | s        | name      | of    | the    ||------------|---------------|------------|-----------|-----------|-------|--------|| the        | maximum       | rate       | actual    | rate      | at    | which  || no        | produce       | at,        | which     | duty      | of    | duty   || excise     | may           | be         | be        | collected | until | a      || collected  | different     | rate       | isspeci- |           |       |        || fied       | by            | the        | central   |           |       |        || government |               |            |           |           |       |        || 1          | 2             | 8          | 4         |           |       |        || 1          | cotton        | consumed   | in        | one       | rupee | per    || any        | mill          | in         | india     | with      |       |        || a          | view          | to         | producing |           |       |        || or         | manufacturing | any        |           |           |       |        || goods      | therefrom    |            |           |           |       |        || bale       | of            | 1814      | kilo-     |           |       |        || grams,     | or            | in         | the       | case      |       |        || of         | unbaled       | cotton,    |           |           |       |        || twenty-one | paise         | per        |           |           |       |        || 50         | kilograms    |            |           |           |       |        || of         | 1814         | kilograms, |           |           |       |        || or         | in            | the        | case      | of        | un-   |        || baled      | cotton,       | twenty-    |           |           |       |        || eight      | paise         | per        | 50        |           |       |        || kilograms |               |            |           |           |       |        || %          |               |            |           |           |       |        || %          |              |           | %         |           |       |        | extract from the coconut development boarp act, 1979 (5 or 1979)a     13 (1) there shall be formed a fund to be called the cocenut development fund and there shall be credited thereto— constitution of coconut development fund (a) any sums of money which the central government may, after due appropriation made by parliament by law in this behalf, provide from and out of the proceeds of cess credited under section 4 of the copra cess act, 1979, after deducting therefrom the expenses of collection of the cess and the amount, if any, refunded; ¥  _ 