रजिस्ट्री सं० बी० 221
REGISTERED No. D. 221 B
भारत का राजपत्र The Gazette of India
प्रसाधारण
EXTRAORDINARY
भाग II--खण्ड 3-उपखण्ड ( 1 )
PART II-Section 3- Sub - section ( i )
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
नई दिल्ली, शुक्रवार , मार्च 28 1969/ चैत्र 7, 1891
सं० 54]
No. 54] NEW DELHI , FRIDAY, MARCH 28 , 1969 / CHAITRA 7 , 1891
इस भाग में भिन्न पृष्ठ संख्या बी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation .
MINISTRY OF FOOD , AGRICULTURE , COMMUNITY DEVELOPMENT AND COOPERATION
(Department of Agriculture )
NOTIFICATION
New Delhi , the 28th March 1969
G.S.R. 888.- In exercise of the powers conferred by section 20 of the Produce Cess Act, 1966 15 of 1966 ) , the Central Government hereby makes the following rules , namely :
1. Short title . These rules may be called the Produce Cess Rules , 1969 .
2. Definitions . In these rules , unless the context otherwise requires-
( a) "Act" means the Produce Cess Act , 1966 ( 15 of 1966 ) ;
(b) " Cess " means the duty of excise leviable under the Act ;
( c) " Form" means a form annexed to these rules ;
(d) " Section " means a section of the Act .
3. Monthly returns .- ( 1 ) The return referred to in sub - section ( 1 ) of section 8 shall be made in form ' A' , form ' B' or Form ' C' as the case may be , and shall be verified by means of a declaration signed by the occupier of the mill .
(249) THE GAZETTE OF INDIA EXTRAORDINARY
(PART I- 250
(2 ) The occupier of the mill shall furnish with a return submitted under sub- rule ( 1 ) , such information as may be necessary regarding any contract , brokers' note, policy of insurance or other documents for ascertaining the quantity of the produce consumed or ofl extracted in his mill .
4. Examination of records and accounts . For the purpose of the examination under sub - section ( 2 ) of section 13 , the Collector or the officer empowered under that section may require the occupfer of the mill to cause the records and accounts of the mill to be produced before him .
5. Form of notice under section 9 ( 1 ) . The notice referred to in sub - section ( 1 ) of section 9 shall contain separately the total quantity of produce consumed or ofls extracted , on the basis of which the cess is leviable , the amount of cess assessed, the amount paid and the amount due and shall include a statement that in the event of the cess not being paid , action will be taken under the provisions of the Act.
6. Manner of assessment of cess . Where the occupier of a mill has failed to furnish the return referred to in sub - section ( 1 ) of section 3 within the time specified in sub - section ( 2 ) of that section , or has furnished within the specified period a return , which the Collector has reason to believe is incorrect or defective , the Collector shall assess the amount payable by the occupier on the basis of the monthly average amount of cess levied and collected from the said occupier in the twelve months immediately preceding the month to which the assessment relates.
7. Maintenance of accounts of produce , etc. Every occupier of a mill shall maintain proper accounts of the produce received, consumed or extracted in his mill and of the final products .
FORM
(See Rule 3)
Return under section 8 of the Produce Cess Act , 1966 ( 15 of 1966) for the month of 19 in respect of cess on cotton consumed.
1. Name of the Mill
2. Whether the Mill registered under the Fac- tories Act ? If so , the Registration No.
3. Address of the Mill .
(1) At:
(4) Posti
(iii) Taluka:
(10) District:
(v) State:
4. Name and address of the occupier .
5. Amount of cess payable for the month ,
6. Total capacity and capacity utilised during the month in the Different types of spindles used in the Mill :
Number of spindles in each type
Total capacity of each Total capacity actually type in Kg . of cotton utilised of each type per day of 8 hours in Kg . of Cotton Type of spindles used (Strike out whichever is 「not applicable)
I
2
3
4
1. Mule Spindles .
2. Ring Spindles .
3. Other types (specify each
type) 251 THE GAZETTE OF INDIA EXTRAORDINARY
SEC . 3 ( 1 ) ]
Baled
Unbaled (Kg. ) 7. (a) Quantity of cotton in stock at the begin- ning of the month .
(in equivalent bales of 181.4 Kgs .)
(b) Quantity of cotton received during the month,
(i) Indian cotton purchased .
(ii) Pakistan cotton imported and / or purchased.
(til) Other foreign cotton imported and/ or purchased.
(iv) Received from other sources .
(c ) Total of items ( a) and (b ) .
(d) Quantity of cotton consumed or brought under the process of consumption during the month .
(i) Issued for spinding .
(ii) Issued for the production of any other goods.
(in) Total .
(6) Quantity of cotton in stock at the end of the month .
(f) ( i ) Cess paid for Bales of 181-4 Kgs . of pressed cotton at 75 paise per bale . Rs.P.
( ii) Cess paid for Kgs of un- pressed cotton at 21 paise per 50 Kgs . , Rs.P.
(4) Challan No. and date , and the name of Treasury of remittance .
Declaration :
I do hereby declare that I have compared the above particulars with the records and books of my Mill and that they are , in so far as I can scertain , accurate und complete . I also hereby declare that I have sent the returns and paid the amount of cess assessed for the preceding months .
Date this
day of
19 .
Signature (To be signed by the Oceupier) .
NOTES I
1. All cotton consumed either produced in or imported from outside India are liable to the cass
2. The quantity of cotton consumed on hire basis should also be taken into account for the purposes of this return .
3. Cotton waste is not liable to the cess .
4. For the purposes of determing the total amount of cess leviable on Baled Cotton , the total weight of the bale wherever such bales are greater or less than 181.4 Kgs . will be deter- mined, and the total so determined , will be divided by 181.4 Kgs . to fix the amount of cear leviable thereon .
FORM B
(See Rule 3)
19 Return under Section 8 of the Produce Cess Act , 1966 ( 15 of 1966) , for the month of ,in respect of cess on copra consumed .
1. Name of the Mill .
a. Whether the Mill is registered under the Factories Act . If so, the Registration number .
THE GAZETTE OF INDIA EXTRAORDINARY
[PART 11- 252
3. Address of the Mill:
(1) At:
(is) Post:
(iii) Taluka:
(iv) District:
(v) State:
4. Name and address of the occupier .
5. Amount of cess payable for the month .
6. Totalcrushing capacity and capacity utilised during the month in the different types of presses used in the Mill:
Number of presses in
each type
Total capacity actually utilised of each type in quintals of copra Type of presses used (Strike out whichever is not applicable)
Total crushing capa city of each type in quintals of copra per dayof 8 hours
I
2
4
3
1. Hydraulic Press .
2. Expeller .
3. Hand Press .
4. Rotary Ghani ,
5. Other Types . ( Specify each type).
Kgs .
Quintals
7. ( a) Quantity of copra in stock at the beginning ofthe month,
(6) Quantity of copra received during the month :
(i) From own drying yard ,
(ii) Indian copra purchased .
(tir) Foreign copra imported and/ or purchased.
(iv) Other sources .
(c) Total of items ( a) and (b ) .
(d) Direct sales of copra .
(e) Quantity of copra consumed during the month :
(4) Issued for crushing .
(ii) For the production of any other goods.
(iii) Total ,
(f) Quantity of copra in stock at the end of the month ,
(g) Quantity of oil extracted during the month,
(h ) Quantity of oilsold during the month .
(1) Quantity of oil cake obtained during the month .
(f) Quantity of oil cake sold or otherwise disposed of during the month.
THE GAZETTE OF INDIA EXTRAORDINARY
Snc. 3 ( 1 ) ]
253
(A ) Quantity of other goods produced during the month,
(1 ) Quantity of other goods sold during the month or otherwise disposed .
[ Rs . P. ]
(m) Ceas paid@
(n) Challan No. and date , and the name of Treasury of remittance .
Declaration !
I do hereby declare that I have compared the above particulars with the records and books of my Mill and that they are , in so far as I can ascertain, accurate and complete . I also hereby declare that I have sent the returns and paid the amount of cess assessed for the preceding months .
Dated this
day of
-19
Sienature
(To be signed by the Occuppier . )
NOTE :
1. All Copra consumed in any mill whether produced in or imported from outside India is also liable to the cess .
* a . The quantity of copra crushed or used for the production of any other goods on hire basis should also be taken into account for the purposes of this return .
FORM C
(See Rate 3)
Return under section 8 of the Produce Cons Act .. 1966 ( 15 of 1966) for the month of in respect of cess on Orus fextracted from Oilseeds . 19
1. Name of the Mill .
2. Whether the Mill is registered under the Factories Act ? If so, the Registration number .
3. Index number allotted by the Collector .
4. Name and address of the occupier .
5. Address of the Milli
Place
(fo) Location
( Post
(v) Taluka
(ii) District
(f) State
6. Amount of cess payable for the month ,
7. Total crushing capacity and capacity utilized auring the month .
254
THE GAZETTE OF INDIA EXTRAORDINARY
Type of presses used (Strike out whichever ' s not applicable )
Number of presses in each type
[PART 11-
No. of days worked during the month
Total No of hour worked duringthe month No. of presses of each type worked during the month
Total crushing capacity in terms of oil- seeds and oil of 8 hours for one shift
[In quintals) .
Oil
Seed
I
2
Shifts Days
8
3 4 5 6 7
(1) Expeller :
(a) Large
(b) Standard @
(c) Baby †
(ii) Rotary Ghanis .
(iii) Other types
(Specify each type)
One
two
three
Large Expeller : Capacity of 8 quintals and above of groundnut oil for one shift of 8 hours .
@Standard Expeller : Capacitybetween 6 to 8 quintals of groundnut oil for one shift of 8 hours
† Baby Expeller : Capacity upto quintals of groundnut oil for one shift of 8 hours .
8. Quantity of the oilseed crushed , oil extracted and oilcake produced during the month ( In quintals rounded off- less than one quintal is tobe igonred) .
Name of the seed crushed during the month
Quantity of the seed crushed
I.
2.
3 .
4.
5.
9. Stocks at the end of the month of
Stock of Oilseeds :
Name of the Seed/ Oil
(x);
I.
2.
3 .
4.
5.
Quantity of oil extracted
Quantity of oilcake produced
Stock in hand
CAKE
OIL
(4) SEED (2)
(3) THE GAZETTE OF INDIA EXTRAORDINARY
SBC. 3 ( 1 ) ]
255
10. Cess paid
Rs. P.
11. Challan No. and date , and the name of Treasury of remittance .
Declaration :
Ido hereby declare that I have compared the above particulars with the records and books of my Mill and that they are , in so far as I can ascertain , accurate and complete . I also hereby declare that I have sent the returns and paid the amount of cess assessed for the preceding months .
Signature Dated this
-day of
(To be signed by the Occupier) 19
NOTB
1. All oils extracted from oilseeds produced in or imported from outside India are liable to the cess .
2. The quantity of oilseeds crushed on hire basis should also te taken into account for the purposes of this return .
[No. F. 11 ( 4 ) /66-C.C.I . ] S. J. MAJUMDAR , Addl . Secy.
PRESS , PRINTED BY THE GENERAL MANAGER , GOVERNMENT OF INDIA
NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1969