 the rubber (amendment) bill, 1960(as introduced in lolt sabra on 1st august, 1960)  the rubber (amendment) bill, 1960 (as introduced in lok sabra)a bill further to amend the rubber act, 1947 be it enacted by parliament in the eleventh year of the republic of india as follows:-1 (1) this act may be called the rubber (amendment) act, ~~~o~~e 1960 mencement s (2) it shall come into force on such date as the central government may, by notifioation in the official gazette, appoint 34 of 1947· z for section 12 of the rubber act, 1947 (hereinafter referred substitution to as the principal act), the following section shall be substituted, 0tif netiw lecon or 1ec-namely:-tion 12 10 "12 (1) with effect from such date as the central govern- impolition ment may, by notification in the official gazette, appoint, there b~n:;tlb­shall be levied as a cess for the purposes of this act, iii duty of excise on all rubber produced in india at such rate, not exceeding fifty naye paise per kilogram of rubber so produced, as the central government may fix is (2) the duty of excise levied under sub-section (1) shall be collected by the board in accordl8nce with rules made in this behalf either from the owner of the estate on which the rubber is produced or from the manufacturer by whom such rubber is used 30 (3) the owner or, as the oase may be, the manufacturer shall pay to the board the amount of the duty within one month from the date on which he receives iii notice of demand therefor from the board and, if he fails to do so, the duty may be recovered from the owner or the manufacturer, as the case may be, as an arrear of land revenue (4) for the purpose of enabling the board to assess the amount of the duty of excise levied under this section-s (a) the board shall, by notification in the officlal gazett~, fix a period in respect of which assessments shall be made; and (b) without prejudice to the provisions of section 20, every owner and every manufacturer shall furnish to the 10 board a return not later than fifteen days after the expiry of the period to which the return relates, stating,-:1\ (i) in the case of en owner, the total quantity of rubber produced on the estate in each such period: provided that in respect of an estate situated only is partly in india, the owner shall in the said return show separately the quantity of rubber produced within and outside india; (ii) in the case of a manufacturer, the total qulbntity of rubber used by him in such period out of the 20 rubber produced in india (5) if any owner or manufacturer fails to furnish, within the time prescribed, the return referred to in sub-section (4) or furnishes a return which the board has reason to belinie 11 incorrect or defective, the board may assess the amount of the ~s duty of excise in such manner as may be prescribed (6) any person aggrieved by an assessment made under this section may, within three months of the service of the notice under sub-section (3), apply to the district judge for the cancellation or modification of the assessment, and the district judge)o shall, after giving the board an opportunity of being heard, pass such order (which shall be final) as he thinks proper (7) the proceeds of the duty of excise collected under this section reduced by the cost of collection as detennined by the central government shall first be ctedited to the consolidated 35 ,fund of india, and then be paid by the central government to the board for being utilised for the purposes of this act, if parliament by appropriation made by law in this behalf so providea" 3 in section 25 of the principal act,-ameadjdl'd[ of lectioll ),5 (i) in sub-section (2), after clause (xx), the following clause shall be inserted, namely:-"(xxa) the cases and circumstances in which the duty s of excise under section 12 shall be payable by the owner and the manufacturers respectively, the manner in' which the duty may be assessed, paid or collected, the regulation of the production, manufacture, transport or sale of rubber in so far as such regulation is necessary for the proper levy, 10 payment or collection of the duty;" ; (ii) for sub-section (3) the following sub-section shall be substituted, namely:-"(3) every rule made under this section shall be laid as soon as may be after it is made before each house of par-is iiament 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 in which it is so laid or the session immediately following, 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 toot any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule"  statement of objects and reasonssection 12 of the rubber act, 1947, provides for the levy anti collection of cess on all rubber produced in india at q rate not exceeding one anna per pound of rubb:?r this cess is payable by the owner of the estate on which rubber is produced and is assessed on the total amount of rubber produced as stated in the return which every owner of an estate has to furnish to the rubber board not later than 15 days after the expiry of the period in respect of which the assessment is made d i section 10 of the act makes it obligatory on the part of e"lery owner of the estate to register himself with the rubber board this method of collection of the cess provided under the act has led to considerable evasion of cess by the owners of the estates, either by evasion of registration or by failure to submit correct returns or any returns at all there are about 26,000 estates under production in the country and most of them are small holdings many of them do not render returns of production to the rubber ~rd and thus evade payment of duty :from october, 1947 to december 1954, it was found that 20,608 tons of rubber escaped assessment and the board suffered during the period a loss of rs 2,30,805 the rubber board estimates that under the present system there is no likelihood of more than 65% of the potential revenue being realised each year with a view to improving the efficiency of collection, it is proposed to amend section 12 of the act so as to enable the cess to be collected either from the owner or the manufacturer who ultimately consumes the rubber produced in the estates there are at present 347 registered rubber manufacturers in the country it is felt that it would be far more easy to collect the cess from a small number of manufacturers than from about 26,000 producers whose number will increase year by year the proposed amendment of section 12 in the amending bill is an enabung measure for the administrative change in the method of collection being contemplated the opportunity for the amendment of section 12 is also being utilised to increase the permissible maximum rate for the levy of cess from one anna per pound to 50 naye paise per kilogram this is necessary for the imple:mentntion of certain plans for speeding up the production of natural rubber in the c01,1l1try which are now under consideration n kanungo new delhi; the 14th may 1960  memorandum regarding delegated legislationclause 3 of the bill seeks to amend section 25 of the act in order to vest power in the central government to make rules for the regulation, manufacture, production, transport or sale of rubber in so far as such regulation is essential for the proper levy and collection of the duty of excise and also for prescribing the circumstances in which the duty shall be payable by the purchaser and the manufacturer respectively the delegation of legislative power is of a normal character extracts from the rubber act, 1947 (xxiv of 1947) - - - - - 12 ()) with effect from such date as may be notified by the ~=:t~~~f central government in this behalf, there shall be levied and collected! as a cess for the purposes of this act a duty of excise on all rubber produced in india at such rate not exceeding one anna per pound of rubber so produced, as the central government may, by the same or a like notification, from time to time fix (2) the said duty of excise shall be payable by the owner of the estate on which the rubber is produced, and shall be paid by him to the board within one month from the date on which he receives a notice of demand therefor from the board (3) the said duty of excise may be recovered as if it were an arrear of land-revenue (4) for the purpose of enabling the board to assess the amount of the duty of excise payable by the owner of an estate under this section-(a) the board shall, by notification in the gazette of india, fix the period in respect of which assessments shall be made, and (b) without prejudice to the provisions of section 20, every owner of an estate shall furnish to the board a return stating the total amount of rubber produced on the estate in each such period, not later than fifteen days after the expiry of the period to which the return relates: provided that in respect of an estate situated only partly in india, the owner shall in the said return show separately the amounts of rubber produced within and outside india (5) if any owner of an esmte fails to furnish in due time the return referred to in sub-section (4) or furnishes a return which the board has reason to believe is incorrect or defective, the board may assess the amount payable by that owner in such manner as may be prescribed (6) any owner of an estate aggrieved by an assessment made under this section may within three months of the service of the notice under sub-lsection (2) apply to the district judge for the cancellation or modification of the assessment, and the district judgto shall, after giving the board an opportunity of being heard, pass such order (which shall be final) as he thinks proper (7) the proceeds of the duty of excise collected by the board and any of the fees levied under this act (all of which shall form part of the consolidated fund of india) reduced by' the cost of collection as determined by the central government, shall, if parliament by appropriation made by law in this behalf so provides, be paid to the board for being utilised for the purposeli of this act       (25) (1)  -    power of ceuteral govermneat make rule •• (3) all rules made under his act shall, as soon as may be after they are made, be laid before both houses of parliament -   - - -  a billfurther to amend the rubber act, 1947 the president has, in pursuance of clause (1) of article 117 of the constitution of india, recommended to lok sabha the introduction of the bill m n kaul, secretary (shri nityanand kanu",o, minister of commerce) 