 the cotton fabrics (additional excise duty) bill, 1957(as introduced in lok sabha)  the cotton f~brics (additional excise duty), bill,1957 (as introduced in lox sabha)a bill to provide for the levy and collection in certain circumstances of an additi01l4l duty of excise on cotton fabrics issued out of mills be it enacted by parliament in the eighth year of the republic of india as follows:-1 (1) this act may be called the cotton excise duty) act, 1957 fabrics (additional short title~ enent 10\\ c:ommencement  5 (2) it extends to the" whole of india(3) it shall come into force on such date as the central government may, by notification in the official gazette, appoint 2 in this aet,-deb itloal 10 (a) "cotton fabrics" has the meaning assigned to it in the first schedule to the central excises "and salt act, 1944; z ofzh4-(b) uexport" means taking out of india by sea, land or air; (c) uexport quota" means the export quota referred to in section 3; i i (d) umul" means any building or place in which cotton yarn is spun and cotton fabrics are manufaetured by machinery i, moved otherwise than by manual labour, and includes" every part of such buuding or place; (i) with reference to any' mill or group of mills the possession of which has been transferred by lease, mortgage or othet'wise, means the transferee so long as his right to possession subsists; and s (ii) with reference to any mill oj' group of mills for which an agent is employed, means the agent if, and in so far as, he has been duly authorised by the owner in that behalf; (f) "year" means the year beginning on the 1st day of april 3 (1) the export quota in respect of all cotton fabrics manu- 10 faetured by any mill, or by any group of mills under a common owner, for any year shall be such quantity as the central government may, by notification in the official gazette, fix, and in fixing any such export quota the central government shall have regard to-is (a) the quantity of cotton fabrics exported by such mill or group of mills during the relevant period; (b) the additional quantity of cotton fabrics that such mill or group of mills may normally be expected to produce on the new looms installed therein· after the 1st day of april, 1957,20 in pursuance of any licence or permission granted under the industries (development and regulation) act, 1951; and 65 or 1951 (c) where the quota is to be fixed for any year subsequent to the quota first fixed for any mill or group of mills, the actqal quantity of cotton fabrics produced in that mill or group of 2s mills during any previous year for which an export quota has been fixed (2) the owner of any mill or group of mills shall, within such time as the central government may fix in this behalf, intimate to the central government the relevant period chosen by him for the 30 purpose of his mill or group of mills, and such relevant period shall be any such year, out of the three years commencing on the 1st day of april, 1953, and ending with the 31st day of march, 1956, as he may choose for the purpose: provided that if within the time' fixed in this behalf no such 35 intimation is received from any such owner, the relevant period shall be such as the central government may fix in this behalf having regard to the cotton fabrics exported by that mill or group of mills during the said period of three years (3) notwithstanding anything contained in sub-section (2) ,-(i) where in the case of any mill or group of mills the relevant period cannot be chosen or fixed by reason of the fact that it came into existence or commenced working only during s or after the expiry of the three years referred to in sub section (2), or (ii) where'the mill or group of mills, during the said period of three years, has not issued cotton fabrics for export, or (iii) where any mill out of a group of mills has been 10 transferred during any year and by reason of 'such transfer it is  necessary to fix the export quota for the mill so transferred, the central government may, by notification in the official gazette, fix the export quota in respect of the mill or group of mills, as the case may be, to be such quantity as in its opinion is reasonable, is having regard to the capacity of the mill or group of mills, the export quota fixed for mills of a similar description and to the other circumstances of the case (4) the export quota fixed for any mill or group of muls 'for any year may be revised at any time during that year if the central 20 government is of opinion that due to increased production, or to unforeseen causes adversely affecting production or for any other reason it is necessary to increase or diminish the export quota for that year i -~"",  4 (1) where the quantity of cotton fabrics exported by any levy of 25 mill or group of mills in any year (whether the cotton fabrics were ~~l!~"~ty manufactured during that year or at any time previous thereto) ~nbc?tt,)n fa\1s short of the export quota for that year by any quantity (herein- a flcs after :referred to as the said quantity), there shall be levied and collected on so much of the cotton fabrics issued by the said mill or 30 group of mills during that year for consumption in india as is equal to the said quantity a duty of excise at the rates applicable thereto as specified in the schedule  (2) the duty of excise referred to in sub-section (1) shall be in addition to the duty of excise chargeable on cotton fabrics under 3s any other law for the time being in force and shall be paid by the owner of the mill or group of mills concerned to such authority as may be specified in the notice demanding payment of the duty and within such period, not exceeding ninety days, as may be specified in such notice 40 (3) if any such owner does not pay the whole or any part of the duty payable by him within the period referred to in sub-section (2) j he shall be liable to pay in respect of every period of thirty days or part thereof during which the default continues a penalty which may extend to ten per cent of the duty outstanding from time to time, the penalty being adjudged in the same manner as the penalty to which a person is liable under the rules made under the 5 central excises and salt act, 1944, is adjudged 1 of 1944-(4) the provisions of the central excises and salt act, 1944, and i of 1944-the rules made thereunder, including those relating to refunds and exemptions from duty, shah, so far as may be, apply in relation to the levy and collection of the duty of excise or any other sum 10 referred to in this section as they apply in relation to the levy and collection of the duty on cotton fabrics or other sums of money payable to the central government under that act or the rules made thereunder delegation ofpowen 5 the central government may, by notification in the official is gazette, direct that any power conferred on it by this ac~ shall, subject to such conditions, if any, as may be specified in the directiop, be exercisable also -by such officer or authority subordinate to the central government as may be specified in the direction power to make rules 8 (1) the central government may, by notification in the ofticlal 20 gazette, make rules for carrying out the purposes of this act, including, in particular, the submission by mills to such authority as may be specified in this behalf of returns or other information relating to the manufacture or issue of cotton fabrics (2) all rules made under this section shall be laid for not less 25 than thirty days before each house of parliament as soon as ~y be after they are made, and shall be subject to such modifications as parliament may make during the session in which they are so laid or thp se5sion immediately following : | the                              | duty leviable under section 4 shall    ||----------------------------------|----------------------------------------|| be-                              |                                        || rate                             | 01                                     || duty                             |                                        || s                                |                                        || (a)                              |                                        || where the said quantity does not |                                        || exceed                           |                                        || s                                |                                        || per cent                        | of                                     || six                              |                                        || naye                             | paise                                  || per'                             |                                        || square                           |                                        || yard                            |                                        || (6)                              | where the 'said quantity exceeds       || s                                |                                        || per                              | cent                                  || the                              |                                        || export quota                     | but                                    || does                             |                                        || 10                               |                                        || not exceed                       |                                        || 10                               |                                        || per                              |                                        || cent thereof :                  |                                        || (,) on the quantity which does   |                                        || not exceed                       |                                        || s                                |                                        || per                              |                                        || cent                            | of                                     || quota -                          | -                                      || six                              |                                        || naye                             |                                        || paih                             |                                        || per                              |                                        || square                           |                                        || yard                            |                                        || is                               |                                        || (i,)                             |                                        || on the balance -                 |                                        ||                                 | nine                                   || nay4                           | pai$e                                  || per square                       |                                        || yard                            |                                        || (c)                              |                                        || where the said quantity exceeds  |                                        || 10                               |                                        || per                              |                                        || cent                            | of                                     || (,) on the quantity which does   |                                        || 20                               |                                        || not exceed                       |                                        || s                                |                                        || per cent                        | of                                     || quota                            | -                                      || six                              |                                        || naye                             | paise                                  || per square                       |                                        || yard                            |                                        || (i,)                             |                                        || on the quantity which            |                                        || ex-                              |                                        || ~ds                              |                                        || s                                |                                        || per cent                        | of                                     || as                               |                                        || but does not exceed              |                                        || 10                               |                                        || per cent                        |                                        || thereof                          | -                                      || naye                             | pais,                                  || per square                       |                                        || yard                            |                                        || (ii,)                            |                                        || on the balance                   |                                        || - twelve                         |                                        || naye                             | paise                                  || per                              |                                        || square                           |                                        || yard                            |                                        | §tatement of objects and reasonsthere has been a decline in the export of cloth from india over the last two years due largely to the increase in the internal demand and the high prices which are being realised for cloth in the home ,market increase in production has not kept pace with the increase in demand it has been decided, therefore, to allow the mill sector to increase their production by another 350 million yards but at the same time, it is necessary to ensure that the maximum possible quantity of this increased production would go out for export it is proposed, therefore, to fix export quotas in respect of those mills which would be permitted to install additional looms, and to levy an extra excise duty by way of penalty on cloth which is diverted into the internal market from this export quota new delhi; the 12th june, 1957 n kanungo clause 6 of the cotton fabrics (additional excise duty) bill 1957, empowers the central government to make rules for carrying out the purposes of the bill, when enacted, including, in particular, for the submission by mills to such authority as may be specified in this behalf, of returns or other information relating to the manufacture or issue of cotton fabrics the collection of duty, however, will be governed by the provisions of the' central excises and salt act, 1944, and the rules thereunder [see clause 4 (4)] 2 the delegation of power made to the central government is of the normal type, being relatable to matters of procedure only  a billto provide for the levy and collection in certain circumstance~ of an additional duty of excise on cotton fabrics issued out of mills the president has, in pursuance of clauses (i) ard (3) of article 117 of the constitution of india, recommended to lok sabha, the introduction and consideration of the bill secretary (shri nityanand kanungo, minister oj commerce) 