REGISTERED No. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 1
PUBLISHED BY AUTHORITY
No. 49] NEW DELHI, MONDAY, DECEMBER 30, 1963/PAUSA 9, 1885
(Legislative Department) New Delhi, the 30th December, 1963/Pausa 9, 1885 (Saka)
The following Act of Parliament received the assent of the Pre- sident on the 30th December, 1963, and is hereby published for general information: —
THE CENTRAL BOARDS OF REVENUE ACT, 1963 No. 54 OF 1963.
[30th. December, 1963]
An Act to provide for the constitution of separate Boards of Revenue for Direct Taxes and for Excise and Customs and to amend certain enactments for the purpose of conferring powers and imposing duties on the said Boards.
BE it enacted by Parliament in the Fourteenth Year of the Republic of India as follows : —
1. (1) This Act may be called the Central Boards of Revenue Act, 1963.
Short title and com- mence- ment (2) It shall come into force on such date as the Central Govern- ment may, by notification in the Official Gazette, appoint.
2. In this Act, unless the context otherwise requires,—
Definition*.
(a) "Board" means the Central Board of Direct Taxes or the Central Board of Excise and Customs constituted under section 3;
(b) "Central Board of Revenue" means the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924;4 of 1924.
571
572 THE GAZETTE OF INDIA EXTRAORDINARY [FART II(c) "direct tax" means—
(1) any duty leviable or tax chargeable under—
34 of 1953 27 of 1957 29 of 1957. 18 of 1958 43 of 1961 14 of 1962.
(i) the Estate Duty Act, 1953; (ii) the Wealth-tax Act, 1957; (Hi) the Expenditure-tax Act, 1957; (iv) the Gift-tax Act, 1958; (v) the Income-tax Act, 1961; (vi) the Super Profits Tax Act, 1963; and
(2) any other duty or tax which, having regard to it: nature or incidence, may be declared by the Central Govern- ment, by notification in the Official Gazette, to be a diivci tax.
3. (1) The Central Government shall, in place of the CentraJ Board of Revenue, constitute two separate Boards of Revenue to be called the Central Board of Direct Taxes and the Central Board oJ Excise and Customs, and each such Board shall, subject to the con- trol of the Central Government, exercise such powers and perforrr such duties, as may be entrusted to that Board by the Central Gov- ernment or by or under any law.
Constitu- tion, of separate Central Boards for Direct Taxes and for Excise and Customs. (2) Each Board shall consist of such number of persons no1
exceeding five as the Central Government may think fit to appoint.
Procedure of the Board.
4. (1) The Central Government may make rules for the purpose oi regulating the transaction of business by each Board and every ordei made or act done in accordance with such rules shall be deemed to be the order or act, as the case may be, of the Board.
(2) Every rule made under this section shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprisec in one session or in two successive sessions, and if, before the expirj of the session in which It is so laid or the session immediately follow ing, both Houses agree in making any modification in the rule oi both Houses agree that the rule should not be made, the rule shal thereafter have effect only in such modified form or be of no effect as the case may be, so however, that any modification or annulmen' shall be without prejudice to the validity of anything previously done under that rule.
34 of 1953. 27 of 1957. 29 of 1957. 18 of 1958.
Amend- ment of certain enact- ments.
5. (1) In the Estate Duty Act, 1953, the Wealth-tax Act, 1957, th< Expenditure-tax Act, 1957, the Gift-tax Act, 1958, the Income-ta:? Act, 1961 and the Super Profits Tax Act, 1963, for the words and figures "Central Board of Revenue constituted under the Centra Board of Revenue Act, 1924" or "Central Board of Revenue" wherever they occur, the words and figures "Central Board of Direc
43 of 1961 14 of 1963, 4 of 1924.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY ^73Taxes cons.ituled undf>r llv Central Boards of Revenue Act, 1963" shall be substituted.
1 of 1944. 52 of 1962. 4 of 1924.
(2) In the Central Excises and Salt Act, 1944, and the Customs Act, 1962, for the words aud figures "Central Board of Revenue constituted under the Central Board of Revenue Act, 1924" or "Cen- tral Board of Revenue" wherever they occur, the words and figures "Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963" shall be substituted.
(3) The functions entrusted to the Central Board of Revenue by or under any other enactment shall,—
(0) if such functions relate to matters connected with direct taxes, be discharged by the Central Board of Direct Taxes; and
(b) if such functions relate to any other matter, unless they are entrusted by the Central Government to the Central Board of Direct Taxes, be discharged by the Central Board of Excise and Customs.
6. (1) Every proceeding pending at the commencement of this Act, before the Central Board of Revenue shall—
Transfer of certain proceed- ings.
(a) if it is a proceeding relating to direct taxes, stand transferred to the Central Board of Direct Taxes; and
(b) in any other case, stand transferred to the Central Board of Excise and Customs-
(2) If any question arises as to whether any proceeding stands transferred to the Central Board of Direct Taxes or to the Central Board of Excise and Customs, it shall be referred to the Central Government whose decision thereon shall be final.
(3) In any legal proceeding pending at the commencement of this Act to which the Central Board of Revenue is a party,—
(a) if it is a proceeding relating to direct taxes, the Central Board of Direct Taxes shall be deemed to be substituted for the Central Board of Revenue in such proceeding; and
(b) if it is a proceeding relating to any other matter, the Central Board of Excise and Customs shall be deemed to be substituted for the Central Board of Revenue in such proceeding.
Power to remove difficul- ties.
7. (/) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with tho pur- poses of this Act, as appear to it to be necessary or expedient for removing the difficulty.
574 THE GAZETTE OF INDIA EXTRAORDINARY [PART II(2) An order under sub-section (1) may be made so as to have retrospective effect from a date not earlier than the date of the commencement of this Act.
8. (1) The Central Board of Revenue Act, 1924, is hereby 4 of 1924. repealed.
Repeal and sav Ing.
(2) Nothing contained in sub-section (1) shall affect any appoint- ment, assessment, order (including quasi-judicial order) or rule made, or exemption, approval or recognition granted, or any notice, notification, direction or instruction issued, or any duty levied, or penalty or fine imposed, or confiscation adjudged, or any form prescribed, or any other thing done or action taken by the Central Board of Revenue under any law and any such appointment, assess- ment, order, rule, exemption, approval, recognition, notice, notifica- tion, direction, instruction, duty, penalty, fine, confiscation, form, thing or action shall be deemed to have been made, granted, issued, levied, imposed, adjudged, prescribed, done or taken by the Central Board of Direct Taxes, or as the case may be, by the Central Board of Excise and Customs and shall continue to be in force unless and until it is revised, withdrawn or superseded by the concerned Board.
R, C. S. SARKAR,