 statement of objects and reasonsthe bill is complementary to the copyright (second amendm bill 1992 'the copyright (second amendment) bill, 1992 seeks amend the provisions of the copyright act, 1957 inter alia to make | vision for payment of remuneration to the owners of rights reproduc of works by reprographic equipment or by means of devices such as tap recorders and video-cassette recorders where such reproduction woul to the payment of remuneration to copyright owners by means of a | on such equipment, this bill seeks to provide for levy, by way of cess, of duties of excise and customs on the manufacture and import respectiy ly of the relevant equipment in order to give effect to the aforesaid previsions of the copyright (second amendment) bill, 1992 2 the bill seeks to achieve the above object new denar; the 6th may, 1992 financial memorandumclause 3 of the bill seeks to provide for the levy, by way of a cess, of a duty of excise on copying equipment as defined under clause 2 clause 4 seeks to provide for the levy, by way of cess, of a duty of customs on such equipment subject to the maximum rate of 10%  the actual rate of levy is to be fixed by the central government by notification - 2 the provisions of the copyright cess bill, 1992, are to be read with those of clause 11 of the copyright (second amendment) bill, 1992 the necessity for levy of cess will arise only after the central government reaches the conclusion that the rights of copyright holders in any class of work are being administered generally throughout india by one or more copyright societies as contemplated in clause 11 of the said bill this will depend on the voluntary decision of copyright owners to establish copyright societies and entrust administration of thier rights to them it will not be possible at present to forecast as to when the societies will actually come into being in respect of different classes cf work it is, therefore, not possible at this stage to forecast the quantum of levy however, on the basis of available information regarding the production of the relevant copying equipment, it is possible to estimate that after the levy is being collected on the relevant types of copying equpiment, at an average rate of 5% of the value of equipment, it may be of the order of rs 75 crores per annum the expenditure on the collection of the said cess would be deducted from the proceeds and would be about four per cent of the proceeds as is being charged normally in respect of similar levies | | 3, the bill does not involve any other expenditure, either recurring cr non-recurring  memorandum regarding delegated legislationclause 7 empowers the central government to make rules for carrying out the purposes of the proposed legislation the matters with respect to which rutes may be made have been detailed in sub-clause (2) and relate mainly to prescribing the 'form for furnishing - statistical and other information by the manufacturers or importers of copying equipment j | 2 as-the matters with respect to which rules under the aforesaid clause: are sought to be made are matters of procedure or detajl or matters with respect to which it is not practicable to make express provision in the legislation itself, the delegation of legislative power is of normal in character, ' 