1
Short title
and
commencement.
A Bill further to amend the Sugar Cess Act, 1982.
BE it enacted by Parliament in the Sixty-sixth Year of the Republic of India as
follows:—
1. (1) This Act may be called the Sugar Cess (Amendment) Act, 2015.
(2) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint.
2. In the Sugar Cess Act, 1982, in section 3, in sub-section (1), for the words
“twenty-five rupees”, the words “two hundred rupees” shall be substituted.
Amendment
of section 3
of Act 3 of
1982.
LOK SABHA
————
The following Bill was introduced in Lok Sabha on 11th December 2015:—
BILL NO. 335 OF 2015
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—15
REGISTERED NO. DL—(N)04/0007/2003—15
vlk/kkj.k
EXTRAORDINARY
Hkkx II — [k.M 2
PART II — Section 2
izkf/kdkj ls izdkf'kr
PUBLISHED BY AUTHORITY
lañ 44]
ubZ fnYyh] 'kqØokj] fnlEcj 11] 2015@ vxzgk;.k 20] 1937 ¼'kd½
No. 44]NEW DELHI, FRIDAY, DECEMBER 11, 2015/AGRAHAYANA 20, 1937 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
sever3\F\Bill 2015\3638GI(Lok Sabha)
STATEMENT OF OBJECTS AND REASONS
The Sugar Cess Act, 1982 enables the Central Government to levy and collect cess as
a duty of excise for the purposes of the Sugar Development Fund. The cess is levied and
collected in addition to the excise duty collected on sugar under the Central Excise Act, 1944.
The rate of cess is notified in the Official Gazette and is subject to the ceiling specified in sub-
section (1) of section 3 of the Sugar Cess Act. Presently, the ceiling specified is rupees
twenty-five per quintal of sugar and the cess is levied and collected at the rate of rupees
twenty-four per quintal. The proceeds of sugar cess levied and collected under the
Sugar Cess Act, is credited to the Consolidated Fund of India and thereafter through a
budgetary process of re-appropriation, transferred to the Sugar Development Fund (SDF).
2. The committed expenditure on account of various interventions undertaken to
facilitate liquidation of arrears of cane dues, such as interest subvention based soft loans,
export incentives and production assistance, leads to the need for enhancement of the
accruals into the Sugar Development Fund from cess. An enhancement in rate of cess has,
therefore, been necessitated to meet the increasing liabilities and finance interventions to
ensure timely payments of cane dues to farmers. Accordingly, the present ceiling of cess is
proposed to be enhanced from rupees twenty-five to rupees two hundred per quintal of
sugar.
3. The Bill seeks to achieve the above objects.
NEW DELHI;
RAM VILAS PASWAN
The 7th December, 2015.
————
PRESIDENT’S RECOMMENDATION UNDER ARTICLE 117 AND 274(1) OF THE
CONSTITUTION OF INDIA
————
[Copy of letter D.L. No. 1-37/2003-SDF/1531 dated 7th December, 2015 from
Shri Ram Vilas Paswan, Minister of Consumer Affairs, Food and Public Distribution to the
Secretary General, Lok Sabha]
The President, having been informed of the subject matter of the proposed
Sugar Cess (Amendment) Bill, 2015, recommends the introduction and consideration of the
Bill in the House under articles 117(1) and (3) and 274(1) of the Constitution.
2
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II—
FINANCIAL MEMORANDUM
Clause 2 of the Bill seeks to amend section 3 of the Sugar Cess Act, 1982 for increasing
the ceiling of cess from rupees twenty-five to rupees two hundred per quintal of sugar.
As the Bill proposes to increase the ceiling at which cess is to be levied, it involves financial
implications from the Consolidated Fund of India. This Bill does not involve any other
expenditure whether of a recurring or non-recurring nature.
————
ANOOP MISHRA
Secretary General
GMGIPMRND—3638GI—12-12-2015.
PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI—2015.
SEC. 2]
THE GAZETTE OF INDIA EXTRAORDINARY
3