to the copra cess bill, 1978 j-iq bglas in trqduced :in !ok sal>!la j 1 page 4, line 14,-!su: "sub- section (2)" ~ "suba8ction (1) ii 2 page 7, line ,,-for "amounts ares! ~ "a,m()unti,s'l ne\f delhi; tul:v 19 1978 asad'fia 28, 1900 ( sika)  bill no 111 of 1978 - the copra cess bill, 1978 a billto provide for the impobition of cess on copra for the development of; the coconut industry and for matters connected theretc?ith be it enacted by parliament in the twenty-ninth year of the republic of india as follows: - 1 (1) this act may be called the copra cess act, 1978 (2) it extends to the whole of india (3) it shall come into force on such date as the central government 5 may, by notification in the official gazette, appoint short title, extent and commence ment 2 (1) in this act, unless the context otherwise requires,-de1lnl tion • (a) "board" means the coconut development board established under section 4 of the coconut development board act, 1978; 10 (b) "collector" means the officer appointed by the central gov· ernment to perform in any specified area the duties of a collector under the provisions of this act and the rules made thereunder, and includes any officer subordinate to that officer whom he may, by order in writing, authorise to perform his duties under tnose provisions; 15 (c) "copra" means the dry kernel of coconut and includes edible copra and desiccated coconut; (d) "managing agent" has the meaning assigned to it in the companies act, 1956; (e) "mill" means any premises in which or in any part of which, copra is crushed, or is ordinarily crushed, with the aid of power for the extraction of oil or is otherwise processed with the aid of power s expzanation-"power" means electrical energy or any other form of energy, which is mechanically transmittea and is not generated by human or animal agency; (f) "occupier", in relation to any mill, means the person who has the ultimate control over the affairs of the mill or the owner of the 10 mill in case he is not the occupier or where the said affairs are entrusted to a managing agent, such agent shall be deemed to be the occupier of the mill; (g) "oil" means oil extracted from copra; (h) "prescribed" means prescribed by rules made under this act is (2) all other words and expressions used in this act and not defined, but defined in the coconut development boai'j act, 1978, shall have the meanings respectively assigned to them in that act imposition of cess 3 (1) there shall be levied and collected as a cess, for the purposes of this act, on copra consumed in any mill in india with a view to pro- 20 ducing or manufacturing any goods therefrom, a duty of excise at such rate, not exceeding five rupees per quintal of copra, as the central gov-~rntn~t may, by notification in the official gazette, specify: provided that until such rate is specified by the central government, the duty of excise shthl be levied and cullected st'the il'ate 01 sixty paise 2s per quintal of copra applica_ tion of proceeds of cesa (2) the duty of excise leviable under sub-section (1) shall be payable by the occupier of the mill in which the copra is consumed 4:fte--pl'eeeelis'ofihe"dtity of exehe \levied liddeoueded ujlder'this act shall ibnt lite tredtted to' the 'conimlidatedpudd of 'india, ,add the 30 catal·government may, if parliament, by 1tpprqpl'iation made bylaw in this behalf, so provides, pay to the board, from time to, _e,famo"t of such proceeds, after deducting the expenses on collection and the amount, if any, it'elmtied:'uilcier •• dion i, ,  hiuiiii;1of1molley dt lday tllink fit for being utilised for the purposes of the coconut development 3s board act, 1978 5 the occupier of every mill shall,-occapier to supply cer-(a) if the mill was established before the commencement of this act, within fourteen days from such commencement, and -(b) 'if  the millis established after the 'commencement of this 40  ~~t, within i:fourt~fm (days ,from such estatiliihment, tain~llrtl culars'to collec_ tor ftltnisb 'to :tke' colh!ctor 8<-sta,tement eontaimug the following particulars, nmnely:-'(i) the natne and situation of the 'mill; (ii) the name and address of the occupter; 45 (iii) the address to which the communications il'elating to 'the mlll may be sent; anti (iv) the total capacity of the mill 8 (1) ewery occupier of a mill shall furnish to the collector ew;~ ml)nth a' return, statina the total amount 9f copra consumed bl the min during the preceding month delivery ot monthly returns (2) the return referred to in sub-section (1) shall be furnished be-5 fore the seventh day of eaah 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 mander as may be prescribed 7 (1) on receiving any return made under section 6, the coyectoc collection ot cell 10 shall assess the duty of excise in respect of the period to which the return relates, and if the amount has not already been paid, shall caure a notice to be served upon the occupier of the mill requidng him to make payment of the 8rwuftt assessed within ten days of the service- of the notice is (2) if the occupier of any mill fails to furnish in due time the return referred to in section 6 or furnishes a return which the collector has reason to believe is incorrect or defective, the collector shan assess the amount payable by him in such manner, if any, as may be prescribed, ard the provisions of sub-section (1) shall thereupon apply as if such 20 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 belliieve is incorrect or defective, the collector shall not assess the duty of excise at an amount bigher than that at which it is aese9saldle on the basis of 25 the retuf'n without giving to the occupier a reasol'lable opportunity of proving the correctness or completeness of the return (3) a notice under sub-section (1) may1)e served on the oecl\pier of a mill either by registered post or by delivering or tendering it to the oecupier or his agenr1l at lihe mill finality of assessment 3ci 8 (1) any occup'er of a mill who is aggrieved by an assessment made udder section 7 may, wi-thin three months of service of tde nqtice referred to in sub-section ,1) of that secti{)n, appeal to such authot'ity as the central government may, by notification in the official gazette, appoint in this behalf, for the cancellation or modifi~ation of the assessmebrt anti, 35 on such appeal, the said authority may cancel or modify the u,seaament 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 assessme,nt was made 4'0 (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 t{) be presented within a fup tiler period of one month (3) where the appellate authority is 01 gpinigft th&~ ey duty of exeise 4s has been shortlevied, no order enhancing the duty ot 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 s 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 10 further period of one month (6) the decision of the centtal government under sub-section (4) and subject to the decision of the central government, the decision oi the appellate authority under sub-section (2), shall be final | refund    | of    ||-----------|-------|| cess      | on    || oil       |       || ex-       |       || ported    |       || from      |       || india    |       |9 where any cess on copra is levied and collected under this act and is the oil extracted from the whole or any part of such copra is exported from india, then, the central government shall, subject to such conditions as may be prescribed, refund so much amount of eess as is equal to the cess collected in respect of the copra from which the oil 80 exported was extracted, to the occupier of the mill from whom such cess was 20 cohected, whether or not such copra is produced in or imported into india 10 where any duty of excise demanded from any person or any other sum payable by any person under this act is not paid,-recovery of sum due to government (a) the collector may deduct the amount so payable from any 2s money owing to such person which may be under the control of the collector or any other officer; or (b) the collector may recover the amount so payable by detaining and selling any grods belonging to such person which all'e under the cont'rol of the collector or any other officer; or 30 (c) if the amount cannot be recovered from such person in the manner provided in clause (a) or clause (b), the collectoll' may prepare a certificate signed by him specifying the amount due from such person and send it to the collector of the district in which such penon owns any property or resides or carries on his business and the 3s said collector shall, on receipt of such certificate, pro(!eed h recover from the said person the amount specified therein as if it were an arrear of land revenue 11 (1) the collector or any otftcer empr'wered by a ileneral or special order of the central government in this behalf shall have free access 40 at all reasonable times during working hou~s to any mill or any part nf a mill power to inapeet mill, and tlke copiell of account (2) the collector or any other officer may, at any time durinll 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 45 extracts from all or any of the said records or accounts for the purpose of  testing the accuracy of any return or of infc,·rming himself as to the pb4"ticul~rs 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 authorise 5 the examination of any description or form'jlae of any trade process 12 (1) all such copies and extracts and all information 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 informa_ tion ac_ quired to be confidential, (2) if the collector or any such officer discloses to any person, other 10 than a superior officer, any such information as aforesaid, without the previous sanction of the central g)vernment or such other authority as may be prescribed, he shall be punishable with imprisonment for a term which may extend to six months and shall also be liable to ftne: provided that nothing in this section shall apply to the disclosure of i s any such information for the purpose of a pre s~cution in respect of the making of a false return under this act i of 1944 13 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 20 collection of duty of excise on copra under this act, as they apply in relation to the levy and collection of duty payable to the central government under that act provisions of central excises and salt act 1944, etc  to apply 14, (1) whoever-offences (a) evades the payment of any duty of excise payable under 2s this act, or (b) fails to furnish any return or information which it is his duty to furnish as provided by or under this act, or furnishes a return or information which is false in material particulars or which he does not believe to· be true, or 30 (c) obstructs the collector or any other officer in the performance of his duties under this act or any rules made thereunder, shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both 35· (2) any court trying an offence under this act may direct that the copra in re6pect of which it is satisfied that an offence punisbrble under this act has been committed, shall be forfeited to government and may also direct that all packages or coverings in which the copra is contained and every an'mal, vehicle, vessel or other conveyance used in 40 c8r'l'yingsuch copra shall be forfeited to government 15 (1) where an offence under this act has been committed by a offences by company, every person who, at the time the offence was committed, wiis comin charge of and was resp:>nsible to, the company for the conduct of the panies business of the company as well as the company, shall be deemed to be guilty 01 the offence and shall be liable to be proceeded against and 45 punished accordingly: pr>y1deci- that nothing colltaimeci in this bud-seetion shall rendelta, lnor pe!'8od liable to any punishment, if he p!'(njes that the ofhnee was committed without his knowledge or that he- had, exercised all due diligence to prevent the commission of such offence (2)' ~twithstanding anything contained in sub-section (1), where 5 any offence under this act has been committed by a company and it is proved that the offence has been committed with the consent or connt\'&n"ce 01, or is attributable to any neglect on the part of, any director mstmger, secretary or other offtcer of the company, such director, lmfteaetr seel'etal'y 01' other oftieer shail al80 be deemed'to be gu4tty of 10 tntt o_me and shad be liable to be proceeciecl against atid p\mimed acctgrciufll~·  explmati6n-for the ptlrp08es (}f this seetion,-(ii) "'company" means any body corporate and includes a firm 01' ~tber association of individuals; and 15 (b) "director", in relation to a firm, means a partner in the ftnn li~ 16 no prosecution for any offence punishable under tllis act ~kall of prole-< lle instituted against any person except by or with the consent of, the cution collector 20 cofftpoei'-tion'61 oftencu-· 17 any offence punishable under this act may, either befor~ or after the institution of the prosecution, be compounded by the col:ector or any other officer authorised by him in this behalf on paym£ont to ~ cemrat government, for the purposes of this act, of such sum as the collector or such officer, as the case may be, thinks fit 25 ie no snit, prosec:aticm, or legal proceeding 'shall lie agam the cemtrld gvyernment or any person authorised by the cedtrat government for anything which is in good faith dbne ot intended to be done under this act or any rule or order made thereunder 1 • (1) the central government may, by notification in the official 30 ga::tte, make rules to carry out the provisions of this act protection of action taken in good faith  power to make rules (j~ in parttcular, and without prejudice to the generality of the fttnu'''' power, 8uch rules may provide for an or any of the follnwiftg iiimteh, namely:-(a) informat!()!\ to beo furftfshed by an occupier of' a mm in thl"' 3s 1ilil~ return under lub-sec1ion (2) of section 6; (b) the form of the monthly return which every ~cupierof a mitt shall submit to the collector and the manner in which such return shall be verified under sub-section (3) of section 6; -{c) the lftalljler in whioh aesessment of dvty f)f exoise'shan be made where no 1"etum bas been fumished or ·the -retum wldh has been ·ful'nighedis believed ,by :thecollectorto ·be inoorweet « defective under sltbosection (2-) ·af sectien 7; s 1(d) the conditions subject ,to which tberefund of amounts ax:e made under section 9; ,,~) tae alhbority wwlout the pre~iousl8llction of ,wbich jil-!formation may not be disclosed under awhection (2) of aecuonu; :(f) any other matter which is -required to be, or may "be, 10 prescribed ~) e"ery -rule ~macie by the central government  under ~ ,act ·shan be laid, as 110q1l 88 may be after  itis made, befoj!e "eaoh  ~use df cpblffiament,wlule it is measion for a total period of thirty clay  which may be aomp'tiled in one leas ion or in two :or more iilccessive-i~, is and if, before the expiry of the session immediatelyfollowmg tae session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both houses agree that the jrwe ' sht-uld not be made, the rule shall thereafter have effect only in such modified fqlll1;or'de t«lf :no effect, as the case may be; so, howe\ler, -that'any 20 such modification or annulment shall be without prejudice to the validity of anything previously done unaer that rule 20 in the produce cess act, 1966,-amendmentof (a) in sub-clause (ii) of clause (g) of section 2,-act 15 of 1966 (i) the words "copra or", in both the places where they occur, shall be omitted; (ii) the words "as the case may be," shall be omitted: (b) in section 6, the words "or copra", in both the plaees where they occur, shall be omitted; (c)-in the second schedule, selial number 2 and the ·utries relating thereto in 'columns 2, 3 and 4sbau,be omitted  statement of objects and reasonsthe bill is complementary to the coconut development bpard bill, 1978 the coconut development board bill, 1978 seeks to provide for the development under the control of the union, of the coconut industry (excluding coir and coconut oil products industry) for the purpose, the bill seeks to provide for the establishment of a board to be called the coconut development board in order to ensure that the said board has the necessary resources to discharge its functions, the bill seeks to provide far the imposition of a cess on copra at present the cess on copra is being levied under the produce cess act, 1966 (15 of 1966) at the rate of 60 paise per quintal the bill empowers the central government to levy cess on copra at a maximum rate of rs 5 per quintal in view of this provision, copta is being excluded from the &!cond schedule to the produce cess act, 1966 by suitably amending the act the intention is to make over, after due appropriation by parliament, by law such amount 8s the central government may deem itt, to the coconut development board, so as to ens·ble it to discharge its functions effectively 2 the bill seeks to achieve the above objects new delhi; the 7th july, 1978 surjit singh barnala  president's recommendation under article 117 of the constitijtion of india[copy of letter no 12(2) /77-ca i, dated the 13th july, 1978 from shri surjit singh barnala, minister of agricultu'l'e and irrigation to the secretary, lok sabha] the president, having been informed of the subject matter of the copra cess bill, 1978, recommends under clause (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 - view to eusutin that the cdodilut development board establtabed ,under tke cocomit :i>aweleipblent ~rd bill, 1m, has necessary retounttll to disc881'g itl funetidds, this bill seeks to pravide for levy of at on ogpta, a duty of excise, at aueh rate not scleeding as 5 per quidw 81 the central government may, by notification in the official goette, lpecify 2 tbe proc~ds of the aforementioned cess will be paid into the con-,diidted fund of iheile under clause 4 of the bl11 the central government may, if i'arliament, by appropriation mac!e by law, in this behalf, so provides, pay to the said boai'd from time to time, out of such proceie<1tt, af~~ deducting the expenses 'on collection, such ,lims of money ai that government may think fit 3 the ~l8ctioll of the aferementiol)ed c8si will involve boma expedditure from the consolidated fund bl india it is det pouible, at tho stage, tcj estimate tile iid9wlt ol 81mb 8kpenditul"e however, it is tentatively ettlmateg tllat the coat ei ,leetion of ceae would ~ about 2 per cent of the proceeds the total proceeds from this cess collection would be about rs 80 lakhs to rs 100 lakhs the expenses of collf!ction would be about rs 160 lakhs to rs 2 lakhs as only the balance of the proceeds, after deducting the cost of collection, may be utilised for making payments to the coconut de\relopment 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 expendit11l"e whether of 0 recurring or non-recurring nature  memorandum regarding delegated legislationclause 19 of the bill seeks to empower the central government to make rules to carry out the provisions of the bill the matters in respect of which rules may be so made relate, inter alia, to the conditjons subject to which the refund of amounts are made under clause 9; information to be furnished by the occupier of a mill in the monthly ~turn under sub-clause (2) of clause 6; the form of the monthly return which every occupier of a mill may submit to the collector and the manner in which such return may be verified under sub-clause (3) of clause 6; the manner in which assessment of duty of excise shall be made where no return has been furnished or the return which has been furnished is believed by the collecbr to be incorrect or defective under sub-clause (2) of clause 7; and the authority without the previous sanction of which information may not be disclosed under sub-clause (2) of clause 12 as the matters in respect of which rules may be made pertain to matters of procedure or detail and· as the maximum limits of punishments which may be provided for by rules are laid down in the cjau88 itself, the delegation of legislative power is of a normal character  extracts from the produce cess act, 1966 (15 of 1968)    definitions 2 in this act, unless the context otherwise requires,-    (g) "mill" means,-    (it) in relation to copra or oil-seed and oil, any premises in which or in any part of which, copra or oil-seed, as the case may be, is crushed, or is ordinarily crushed, with the aid of power for the extraction of oil ezplanation-"power" means electrical energy or any other form of energy, which is mechanically transmitted and is dot generated by human or animal agency      refutld oleesl on oils exported from india , g 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 or copra crushed in a mill in india, irrespective of whether the oil-seed or copra is produced :in, or imported into, india    -  the second schedule [see section 3 (2) ]'s :no name of the produce the maximum rate at which duty of excile may be collected actual rate at which duty of excite is to be collected until a dift'erent rate is ipecified by the central government any goods therefrom a , bill tq pr9~,ide fo)" ~e i~s,iijoa of c,", ,on ,copa for the i1evelo~toj th~:co~on11t ind1,1,~ and fo)" xnatr$ ,c@l)ected tjaerewitb (shri suriit singh barnala, min-later of agriculture and zrrig4ticm) 