 the tea (amendment) bill, 1967(as introduced in lok sabha)  the tea (amendment) bill, 1967 (as introj)uced in lok sabha) a billfurther to amend the tea act, 1953 be it enacted by parliament in the eighteenth year of the republic of india as follows:-1 this act may be called the tea (amendment) act, 1967 ~~~~ 29 of 1953 s 2 in the tea act, 1953 (hereinafter referred to as the principal =i~f act), in the long title, for the words "levy a customs duty on tea long title exported from india", the words "levy a q,uty of excise on tea produced in india" shall be substituted amend-3 in section 3 of the principal act, in clause (c), for the words ment of "the customs-duty", the words "the duty of excise" shall be section 3 10 substituted 4 for section 25 of the principal act, the following section shall ~w~~-of be substituted, namely: -new section for section 25 is 20 1 of 1944 "25 (1) there shall be levied and collected as a cess for the im f position   0 cess purposes of this act a duty of excise on all tea produced in on tea india at the rate of four paise per kilogram: f~'tndl~ provided that the central government may from time to time fix, by notification in the official gazette, a higher rate, not exceeding 8'8 paise per kilogram, at which the duty of excise shall be levied and collected (2) the duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable on tea under the central excises and salt act, 1944, or any other law for the time being in force (3) the provisions of the central excises and salt act, 1944, 1 of 1944 and the rules made thereunder, including those relating to refund and exemption from duty, shall, so far as may be, apply in relation to the levy and collection of the duty of excise under this section as they apply in relation to the levy and collection 5 of the duty of excise on tea under the said act"  declaration under the provisional collection of taxes act, 1931it is hereby declared that it is expedient in the public interest that the provisions of clauses 2, 3 and 4 of this bill shall have immediate effect under the provisional collection of taxes act, 10 1931 16 of 1931  statement of objects and reasonsthe tea board, a body set up under the tea act, 1053 (~ of 1953), to look after the development of the tea industry in india, is financed out of the proceedll of a cess levied on tea exported out of india, under section 25 of the act the current rate of the tea export cess is 4'4 paise per kilogram the proceeds of the celli are initially credited to the consolidated fund of india and relealled therefrom to the tea board to meet its expenses the various activities undertaken by the tea board for the development of the tea industry and promotion of tea exports have expanded considerably and it has been found that the proceeds from the present cess on tea exports are not adequate to finance its activities moreover, if the tea industry is to develop on sound and proper lines and production and exports of tea are to be !jubstantially increased, the expenditure of the tea board both in india and abroad has necessarily to be on a larger scale than at present in order to be commensurate with the desired results it has, therefore, become necessary to take steps to augment the revenues from the cess so that the tea board can be financ~d adequately this bill accordingly seeks to provide for the levy bf the cess not merely on tea exported out of india but on all tea produced in india and for its collection along with and in the same manner as the excise duty on tea the bill further provides that the new ces$ shall be levied at 4 paise per kilogram with immediate effect and that the government may, if necessary, levy the cess at such higher rate, not exceeding 8'8 paise per kilogram, as may, from time to time, be fixed by notification in the official gazette new delhi; dinesh singh the 27th may, 1967  memorandum regarding delegated legislationclause 4 of the bill seeks to substitute a new section for section 25  &f the tea act, 1953 and the proviso to sub-section (1) of new section 25 empowers the central government to fix, from time to time, by notification in the official gazette, a rate higher than 4 paise per kilogram but not exceeding 8'8 paise per kilogram, as the rate at which the cess by way of duty of excise on all tea produced in india shall be levied and collected for the purposes of the act this is intended to enable the government to regulate the actual rate of the cess in future within the ceiling specified, in order to meet the actual financial requirements of the tea board, as estimated from time to time 2 the delegation of legislative power is of a normal character  annexure extracts from the tea act, 1953 (29 of 1953)an act to provide for the control by the union of the tea industry, including the control, in pursuance of the international agreement now in force, of the cultivation of tea in, and of the export of tea from, india and for that purpose to establish a tea board and levy a customs duty on tea exported from india - - - -   chapi'er ipreliminary - - - -  deftnluonl s in this act, unless the context otherwise requires,-- - - -  (c) "cess" means the customs-duty imposed by section 25; - - - -   chapter v finance, accounts and audit32ofl934 25 (1) a duty of customs shall be levied and collected on all tea impouuon exported or taken outside india at the rate of eight rupees and eighty ~~ ~~t!~' naye paise per quintal on export of tea (2) the cess levied under sub-section (1) shall be in addition to any other duty leviable under the indian tariff act, 1934, or any other law for the time being in force and shall be collected by such agencies and in such manner as may be prescribed - - - -   a billfurther to amend the tea act, 1953 the president has, in pursuance of clause (i) of article  ii7 of the constitution of india, recommended to lok sabha the introduction of the bill s l shakdher, secretary (dinesh singh, minister of commerce) 