 bill no 136 of 1990 the tobacco cess (amendment) bill, 1990 a billfurther to amend the tobacco cess act, 1975, be it enacted by parliam ent in the forty-first year of the republic of india as follows: —1 this act may be called the tobacco cess (am endment) act, 1990short title2 in the long title to the tobacco cess act, 1975 (hereinafter refer­red to as the principal a ct), for the words "virginia tobacco", the word "tobacco" shall be substitutedamend­ment of long title3 in the principal act, in section 3, for the words "virginia tobacco", wherever they occur, the word "tobacco" shall be substitutedamend­ ment of section 3 statement of objects and reasonsthis bill is being introduced along with the tobacco board (amend­m ent) bill, 1990 for the purpose of regulating the production and market­ing of other varieties of tobacco along with virginia tobacco as a con­sequence, the duty of excise which is being levied by way of a cess on virginia tobacco will have to be levied on other varieties of tobacco also for that purpose, it is proposed to amend section 3 of the tobacco cess act, 1975 accordingly2 the bill seeks to achieve the above objectnew delhi;the 3rd august, 1990artjn nehru financial memorandumclause 3 of the bill seeks to levy and collect, by way of duty of excise on tobacco other than virginia tobacco also, relating to the collection of the said cess would involve some ture it is estimated that expenditure on collection of cess around rs 34,000 j a cess, a the steps expendiwould be annexure extracts from the tobacco cess act, 1975 (26 of 1975)an act to provide for the levy and collection, by way of cess, of a duty of excise on virginia tobacco and a duty of customs on tobacco, for the development of tobacco industry and for m atters connected therewith >    duties of excise on virginia tobacco3 (1) there shall be levied and collected, by way of a cess for the purposes of the tobacco board act, 1975, a duty of excise at the rate of 4 of 1975 one paisa per kilogram on virginia tobacco which is produced in india and sold at an auction platform (2) the duty of excise levied under sub-section (i) shall be in addi­tion to any cess or duty leviable on virginia tobacco under any other law for the time being in force(3) t he duty of excise payable under sub-section (1) in respect of any virginia tobacco sold at an auction platform shall be payable by the seller thereof to the person or authority prescribed in respect of such platform (4) the person or authority prescribed in respect of an auction plat­form shall collect the duty of excise payable on virginia tobacco sold at such platform and pay the amount so collected to the central govern­ ment in such manner and within such time as may be prescribed(5) if any duty of excise payable under this section, or if any amount collected under this section by way of such duty, has not been paid to the central government within the period prescribed under sub-sec­tion (4), the central government may recover such duty or amount in the same manner as an arrear of land revenue lok sabha a billfurther to amend the tobacco cess act, 1975