Subject NOT available

click here for IIIF manifest

REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II--Section 1

PUBLISHED BY AUTHORITY

No. 58 ] NEW DELHI, WEDNESDAY, MARCH 31,1976/CHA1TRA II, 1898

Separate paging is given to this Part in order that it may be filed

as a sepparate compilation.

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legislative Department) New Delhi, the 31st March, 1976/Chaitra 11, 1898 (Saka)

The following Act of Parliament received the assent of the President on the 31st March, 1976, and is hereby published for general information: —

THE FOREIGN CONTRIBUTION (REGULATION) ACT,i976

No. 49 OF 1976

[31st March, 1976]

An Act to regulate the acceptance and utilisation of foreign contribu- tion or foreign hospitality by certain persons or associations, with a view to ensuring that parliamentary institutions, political associations and academic and other voluntary organisations as well as individuals working in the important areas of national life may function in a manner consistent with the values of a sovereign democratic republic, and for matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Twenty-seventh Year of the Republic of India as follows : —

CHAPTER I

PRELIMINARY

1. (1) This Act may be called the Foreign Contribution (Regulation) Act, 1976.

(2) It extends to the whole of India, and it shall also apply to—

(a) citizens of India outside India; and

(b) associates, branches or subsidiaries, outside India, of com-

Short title, extent, appli- cation and com- mence ment panies or bodies corporate, registered or incorporated in India,

(445)

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

2. (i). In this Act, unless the context otherwise requires,—

Defini- tions.

21 of 1800.

(o) "association" means an association of individuals, whether incorporated or not, having an office in India and includes a society, whether registered under the Societies Registration Act, I860, or not, and any other organisation, by whatever name called;

(b) "candidate for election" means a person who has been, duly

nominated as a candidate for election to any Legislature;

(c) "foreign contribution" means the¹ donation, delivery or transfer made by any foreign source,—

(i) of any article, not being an article given to a person as a gift for his personal use, if the market value, in India, of such article, on. the date of such gift, does not exceed one thousand rupees;

(ii) of any currency, whether Indian or foreign;

(Hi) of any foreign, security as defined in clause (i) of sec-

tion 2 of the! Foreign Exchange Regulation Act, 1973; ⁴⁶ of ¹⁹⁷³,

(d) "foreign hospitality" means any offer, not being a purely casual one, made by a foreign source for (providing a person with the costs of travel to any foreign country or territory or with free board, lodging, transport or medical treatment;

(e) foreign source" includes—

(i) the Government of any foreign country or territory and any agency of such Government,

(ii) any international agency, not being the United Nations or any of itg specialised agencies, the World Bank, International Monetary Fund or such other agency as the Central Government may, by notification in the Official Gazette, specify in this behalf,

(Hi) a foreign company within the meaning of section 591 of the Companies Act, 1956, and also includes— I of 1956.

(a) a company which is a subsidiary of a foreign com- pany, and

(b) a multi-national corporation within the meaning of this Act,

(iv) a corporation, not being a foreign company, incorporat- ed in a foreign country or territory,

(v) a multi-national corporation within the meaning of this

Act,

(vi) a company within the meaning of the Companies Act,

1956, if morei than one-half of the nominal value of its share: 1 of 1930.

Sfec. 1] TU& GAZfeltE Of INBIA EJttiUOfttflkAllY 447

capital is held, either singly or in the aggregate, by one or morfe of the following, namely: —

(a) Government of d foreign country or territory,

(b) citizens tff a foreign country or territory,

(c) corporations incorporated in a foreign country br terfitoiy,

(d) trusts, societies or other associations of individuals (whether incorporated or not), formed or registered in a foreign country or territory,

(vii) & trade union in any foteign country Or territory, Whether or not registered in such foreign country or territory,

(viii) a foreign trust by whatever name called, or a foreign foundation which is either in the nature of trust or is mainly financed by a foreign countiy or territory,

(ix) a society, club or other association of individuals formed or registered outside India,

(x) a citizen of a foreign country,

but does not include any foreign institution which has been permit- ted by the Central Government, by notification in the Official Gazette, to carry on its activities in India;

(f) "Legislature" means—

(i) either House of Parliament,

(ii) the Legislative Assembly of a State, or in the case of a State having a Legislative Council, either House of the Legis- lature of that State,

(Hi) Legislative Assembly of a Union territory constituted

under the Government of Union Territories Act, 1963,

20 of 1963.

(Iv) the Metropolitan Council of Delhi constituted under

section 3 cf the Delhi Administration, Act, 1966,

19 of 1966.

(v) Municipal Corporations in metropolitan areas as defined

in the Code of Criminal Procedure, 1973,

2 of 1074.

(in) District Councils and Regional Councils in the States of Assam and Meghalaya and in the Union territory of Mizoram as provided in the Sixth Schedule to the Constitution, or

(vii) any other elective body as may be notified by the

Central Government,

as the case may be;

(g) "political party" means an association or body of individual citizens of India which is, or is deemed to be, registered with the

Election Commission of India as a political party under the Election Symbols (Reservation and Allotment) Order, 1968 as in force for the time being;

(h) "prescribed" means prescribed by rules made under this Act;

(i) "'registered newspaper" means a newspaper registered under

25 of 1887.

the Press and Registration of Books Act, 1867;

(j) "subsidiary" and 'associate" have the meanings, respectively, assigned to them in the¹ Companies Act, 1956;

1 of 1966.

(k) "trade union" means a trade union registered under the

16 of 1926, Trade Unions Act, 1926.

Explanation.—For the purposes of this Act, a corporation incorporated in a foreign country or territory shall be deemed! to be a multi-national corporation if sucn corporation—

(a) has a subsidiary or a branch or a place of business in twoi or more countries or territories; or

(t>) carries on business, or otherwise operates, in two or more Countries or territories.

46 of 1973.

(2) Words and expressions used herein and not denned but denned In the Foreign Exchange Regulation Act, 1973, have the meanings respec- tively assigned to them in that Act.

46 of 1973.

43 of 1950.

43 of 1951.

Applica- tion of other laws not barred. CHAPTER II

REGULATION OF FOREIGN CONTRIBUTION AND FOREIGN HOSPITALITY

Candi- date for election, etc., not to accept foreign contri- bution.

Explanation.—In clause (c) and in section 9, "corporation." means a corporation owned or controlled by Government and includes a Govern- 1 of 1901 ment company as denned in section 617 of the Companies Act, 1956.

(2) (o)' No person, resident in India, and no citizen of India resident outside India, shall accept any foreign contribution, or acquire or agree to acquire any currency from a foreign source, on behalf of any political party, or any person referred to in sub-section (2), or both.

(0) No person, resident in India, shall deliver any currency whether Indian or foreign, which has been, accepted from any foreign source, to any person if he knows or has reasonable cause to believe that such other person intends, or is likely, to deliver such currency to any political party or any person referred to in sub-section (1), or both.

(c) No citizen of India resident outside India shall deliver any currency, whether Indian or foreign which has been accepted from any foreign source, to—

(i) any political party or any person referred to in sub-section

(1), or both, or

(ii) any other person, if he knows or has reasonable cause to believe that such other person intends, or is likdly, to deliver such currency to a political party or to any person referred to in sub- section (1), or both.

(3) No person receiving any currency, whether Indian or foreign, from a foreign source' on behalf of any association, referred to in sub- section (1) of section 6, shall deliver such currency—

(i) to any association or organisation other than the association

for which it was received, or

{ii) to any other person, if he knows or has reasonable cause to believe that such othetr person intends, or is. likely, to deliver such currency to an association other than the association for which such currency was received.

5. (1) No organisation of a political nature, not being a political party, shall, accept any foreign contribution except with the prior per- mission of the Central Government

Explanation,—For the purposes of this section, "organisation of a poli- tical nature, not being a political party" means such; organisation as the Central Government may, having regard to the activities of the organisa- tion or the ideology propagated by the organisation or the programme of the organisation or the association of the organisation with the activities of any political party, by an order published in the Official Gazette', specify in this behalf.

Organisa- tion of a poli- tical nature not to accept foreign contri- bution except with the prior permis- sion of the Central Govern- ment.

(2) (a) Except with the prior permission of the Central Government, no person, resident in India, and no) citizen of India, resident outside India, shall accept any foreign contribution, or acquire or agree to acquire any foreign currency, on behalf of an organisation referred to in sub- section (2).

(b) Except with the prior permission of the Central Government, no person, resident in India, shall deliver any foreign currency to any person if he knows or has reasonable cause to believe that such other person intends, or is likely, to deliver such currency to an organisation referred to in sub-section (1).

(c) Except with the prior approval of the Central Government, no citizen of India, resident outside India, shall deliver any currency, whether Indian or foreign, which has been accepted from any foreign source, to—

(i) any organisation refeirred to in sub-section (2), or

(ii) any person, if he knows or has reasonable cause to believfi that such person intends, or is likely, to deliver such currency to an organisation referred to in sub-section (1).

J&. (1) Every association [not being an organisation referred to in

sub-section (1) of section 5] having a definite cultural, economic, educaj tional, religious or social programme shall give, within such time and in such manner as may be prescribed, an intimation to the Central Government as to the amount of foreign contribution received by It, the source from which and the manner in which such foreign contribution was received and the purposes for which and the manner in which, such foreign contribution was utilised by it.

Certain associa- tions and persona receiving foreign contri- bution to give intima- tion to the Central Govern- ment.

(2) Every candidate for election, who had received any foreign contribution, at any time within one hundred and eighty days imme- diately preceding the date on which he is duly nominated as such candidate, shall give, within such time and in such manner as may be prescribed, an intimation to the Central Government as to the amount of foreign contribution rdceived by him, the source from which and the manner in which such foreign contribution was received and the pur- poses for which, and the manner in which, such foreign contribution was utilised by him.

7. (1) Every citizen of India receiving any scholarship, stipend or any payment of a like nature from any foreign source shall give, within such time and in such manner as may h6 prescribed, an intimation to the Central Government as to the amount of the scholarship, stipend or other payment received by him and the foreign source from which, and the purpose for whteh, such scholarship, stipend or other payment has been, or is being, received by him.

Recipients of scholar- ships, etc., to give Intima- tion to the Central Govern- ment.

(2) Where any recurring payments are being received by any citi2en of India from any foreign source by way of scholarship, stipend or other payment, it shall be sufficient if the intimation referred to in sub-section (1) includes a precise information as to the intervals at which, and the purpose for which, such recurring payments will be received by such citizen of India.

(3) It shall not be necessary to give such intimation as is referred to in sub-section (1) or sub-section (2) in relation to scholarships, stipends or payments of a like nature, if the¹ annual value of such

scholarships, stipends or other payments does not exceed such limits as the Central Government may, by rules made under this Act, specify- in this bdhalf.

8. Nothing contained in section 4 shall apply to the acceptance, by any person specified in that section, of any foreign contribution, where such contribution is accepted by him, subject to the provisions of section TO —

Persons to whom section 4 shall not apply.

(a) by way of salary, wages or other remuneration due to him or to any group of persons working under him, from any foreign source or by way of payment in the ordinary course of business transacted in India by such foreign source; or

(b) by way of payment, in the course of international trade or

commerce, or in the ordinary course of business transacted by him

outside India; or

(c) as an agent of a foreign source in relation to any transaction made by such foreign source with Government; or

(d) by way of a gift or presentation made to him as a member of any Indian delegation, provided that such gift or preteent was accepted in accordance with the regulations made by the Central Government with regard to the acceptance or retention of such gift or presentation; or

(e) from his relative when such foreign contribution has been received with the previous permission of the Central Government:

Provided that no such permission shall be required if the amount of foreign contribution received by him from his relative does not exceed, in value, eight thousand rupees per annum and an intimation is given by him to the Central Government as to the amount re- ceived, the source from which and the manner in which it was received and the purpose for which and the manner in which it was utilised bv him;

46 of 1973.

(f) by way of remittance received, in the ordinary course of business, through any official channel, post office, or any authorised dealer in foreign exchange under the Foreign Exchange Regulation Act, 1973.

Explanation,—In this Act, the expression relative has the meaning 1 of 1956. assigned to it in the Companies Act, 1956.

9. No member of a Legislature, office-bearer of a political party, Gov- ernment servant or employee of any corporation shall, while¹ visiting any country or territory outside India, accept, except with the prior permis- sion of the Central Government, any foreign hospitality:

Restric- tions on accep- tance of foreign hospi- tality.

Provided that it shall not be necessary to obtain any such permis- sion for an emergent medical aid needed on account of sudden illness contracted during a visit outside India, but, where such foreign hos- pitality has been received, the person receiving such hospitality shall give, within one month from the date of receipt of such hospitaiitv. an intimation to the Central Government as to the receipt of such hos- tritalitv. and the source from which, and the manner in which, such hospitality was received by him.

10. The Central Government may—

(a) prohibit any association, not specified in section 4, or

any person, from, accepting any foreign contribution;

(b) require any association, specified in section 6, to obtain prior permission of the Central Government before accepting any foreign contribution;

Power of Central Govern- ment to prohibf- receipt of foreign contri- bution, etc., In certain cases.

(c) require any person or class of persons or any association, not being an association specified in section 6, to furnish intimation within such time and in such manner as may be prescribed as to the amount of any foreign contribution received by such person or class of persons or association, as the case may be, and the source from which and the manner in which such contribution was received and the purpose for which and the manner in which such foreign contri- bution was utilised;

(d) require any person or class of persons, not specified in section 9, to obtain prior permission of the Central Government before accepting any foreign hospitality;

(e) require any person or class of persons, not specified in section 9, to furnish intimation, within such time and in such manner as may be prescribed, as to the receipt of any foreign hospitality, the source from which and the manner in which such hospitality was received:

Provided that no such prohibition or requirement shall be made unless the Central Government is satisfied that the acceptance of foreign contribution by such association or person or class of persons, as the case may be, the acceptance^ of foreign hospitality by such person, is likely to afreet prejudicially—

(i) the sovereignty and integrity of India; or

(£i) the public interest; or

(Hi) freedom or fairness of deletion to any Legislature; or

(iv) friendly relations with any foreign State; or

(v) harmony between religious, racial, linguistic or regional

groups, castes or communities.

11. (1) Every individual, association, organisation or other person, who is required by or undeV this Act to obtain the prior permission of the Central Government to accept any foreign contribution or foreign hospi- tality, shall, before the acceptance of any such contribution or hospitality, make an application for such¹ permission to the Central Government in .such form and in such manner as may be prescribed.

Applica- tion to be made inpreo- cribed form for obtaining prior permission to accept foreign contri- bution or hospi- tality.

(2) If an application referred to in sub-section (1) is not disposed of within ninety days from the date of receipt of such application, the permission prayed for in such application shall, on the expiry of the said period of ninety days, be ddemed to have been granted by the Central Government:

Provided that, where, in relation to an application, the Central Gov- ernment has informed the applicant the special difficulties by reason of which his application cannot M disposed of within the said period of ninety days, such application shall not, until the expiry of a further period of thirty days, be deemed to have been granted by the Central Government

CHAPTER III

MISCELLANEOUS

Power to prohibit payment of currency- received in contra- vention of the Act.

37 of 1967.

12. Where the Central Government is satisfied, after making such inquiry as it may deem fit, that any person has in his custody or control any article or currency, whether Indian or foreign, which has been accepted by such person in contravention of any of the provisions of this Act, it may, by order in writing, prohibit such person from paydng, delivering, transferring or otherwise dealing with, in any manner what- soever, such article or currency save in accordance with the written orders of the Central Government and a copy of such order shall be served upon the person so prohibited in the prescribed manner, and there- upon the provisions of sub-selctions (2), (3), (4)1 and (5) of section 7 of the Unlawful Activities (Prevention) Act, 1967 shall, sa far as may be, apply to, or in relation to, such! article or currency and references in the said sub-sections to moneys, securities or credits shall be construed as refer- ences to such article or currelncy.

13. Every association, referred to in section 6, shall maintain, in such

form and in such manner asi may be prescribed,—

(o)| an account of any foreign contribution received by it, and

(b) a record as to the manner in which such contribution has

Recipients of foreign contri- bution to maintain accounts, etc. beeh utilised by it.

14. If the Central Government has, for any reason, to be recorded in writing, any ground to suspect that any provision of this Act has been, or is being, contravened by—

Inspection of accounts or records.

(a) any political party, or (b) any person, or

(c) any organisation, or (d) any association,

it may, by general or special order, authorise¹ such gazetted officer, holding a class I post, as it may think fit (hereinafter referred to as the authorised officer), to inspect any account or record maintained by such political party, person, organisation or association, as the case may be, and thereupon every such authorised officer shall have the right to enter in or upon any premises at any reasonable hour, before sunset and after sunrise, for the purpose of inspecting the said account or record:

Provided that no gazetted officer shall be authorised to inspect the account or record maintained by a political party, unless he has been holding a class I post in connection with the affairs of the Union, or a State, for not less than ten years.

Seizure of accounts or re- corda.

15. If, after inspection of an account or record referred to In section 14, the authorised officer has any reasonable cause to believe that any provision of this Act or of any other law relating to foreign exchange has been, or is being, contravened, he may seize such account or record and produce the same before the court in which any proceeding is brought for such contravention:

Provided that the authorised officer shall return such account or record to the person from whom it was seized if no proceeding is brought within six months from the date of such seizure for the contravention disclosed by such account or record.

16. If any gazetted officer, authorised in this behalf by the -Central Government, by general or special order, has any reason to believe that any person has in his possession or control any article exceeding rupees one thousand in value, or currency, whether Indian or foreign, in rela- tion to which any provision of this Act has been, or is being, contravened, he may seize such article or currency.

Seizure of article or currency receiv- ed in contra- vention of the Act

17. Every seizure made under this Act shall be made in accordance

with the provision of section 100 of the Code of Criminal Procedure, 1973, 2 o* l"7i.

Seizure to be made In accor- dance with the Code of Criminal Proce- dure, 1973.

18. Any article or currency which is seized under section 16 shall be liable to confiscation if such article or currency has been adjudged under section 19 to have been received or obtained in contravention of this Act. Confisca- tion of article Or currency obtained in contra- vention of the Act.

20. No order of adjudication of confiscation shall be made unless a reasonable opportunity of making a representation against such con- fiscation has been Riven to the person from whom any article or CUTT rency has been seized.

Oppor-

tunity

to be

given

before

adjudica-

tion of

confisca-

tion.

Appeal,

21. (1) Any person aggrieved by any order made under section 19 may prefer an appeal,—

(a) where the order has been made by the Court of Session, to the High Court to which such Court is subordinate; or

(b) where the order has been made by any officer specified under clause (b) of section 19, to the Court of Session within the local limits of whose jurisdiction such order of adjudication of confiscation was made,

within one month from the date of communication to such person of the order:

Provided that the appellate court may, i£ it Us satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the said period of one month, allow such appeal to; be preferred within a further period of one month, but not thereafter.

(2) Any organisation referred to in section 5, or any person or asso* elation referred to in section 9 or section 10, aggrieved by an order made in pursuance of the Explanation to sub-section (1) of section 5 or by an order of the Central Government refusing to give permission, or by any order made by the Central Government, under section 5 or sec- tion 9 or section 10, as the case may be, may within sixty days from the date of such order* prefer an appeal against such order to the High Court within the local limits of whose jurisdiction the appellant ordinarily resides or carries on business or personally works for gain, or, where the appellant is an organization or association, the principal office of such organization or association is located.

5 of 1908.

(3) Every appdal preferred under this section shall be deemed to be an appeal from an original decree and the provisions of Order XLI of the First Schedule to the Code of Civil Procedure, 1908, shall, as far as may be, apply thereto as they apply to an appeal from an original decrete.

-2 of 1974.

Penalty

for

article

or cur-

rency

obtained

in contra-

vention

of sec-

tion 12.

22. If any person, on whom any prohibitory order has been served under section 12, pays, delivers, transfers or otherwise deals with, In any manner whatsoever, any article or currency, whether Indian or foreign, in contravention of such prohibitory order, he shall be punished with imprisonment for a term which may extend to three years, or with fine, or with both; and notwithstanding anything con- tained in the Code of Criminal Procedure, 1973, the court trying such contravention may also impose on the person convicted an additional fine equivalent to the market value of the article or the amount of the currency in respect of which the prohibitory order has been contravened by him or such part thereof as the court may deem fit.

23. (1) "Whoever accepts, or assists any person, political party or organisation in accepting, any foreign contribution or any currency from a foreign source, in contravention of any provision of this Act or any rule made thereunder, shall be punished with imprisonment for a term which may extend to five years, or with fine, or with both.

Punish-

ment

for the

contra-

vention

of any

provision

of the

Act.

'(2) Whoever accepts any foreign hospitality in contravention of any provision of this Act or any rule made thereunder shall be punished with imprisonment for a term which may extend to three years, or with fine, or with both.

2 of i9Mt_

Power to

impose

additional

fine

where

article or

currency

is not

available

for con-

fiscation

24. Notwithstanding anything contained in the Code of Criminal Pro- cedure, 1973, thef Court trying a person, who, in relation to any article or currency, whether Indian or foreign, does or omits to do any act which act or omission would render such article or currency liable to confisca- tion under this Act, may, in the event of the conviction of such person for the act or omission aforesaid, impose,¹ on such person a fine not exceeding five times the value of the article or currency or one thousand rupees, whichever is more, if such article or currency is not available for con- fiscation, and the fine so impose'd shall be in addition to any other fine which may be imposed on such person under this Act.

25. Whoever fails to comply with! any provision of this Act for which no separate penalty has been provided in this Act shall be punished with imprisonment for a term which may extend to one} year, or with fine not exceeding one thousand rupees, or with both.

Penalty

for

offences

where no

separate

punish-

ment

has been

provided.

Offences

by com-

panies.

26. (1) Where an offence under this Act or any rule made there- under has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable! to be proceeded against and punished accordingly I]

Provided that nothing contained in this sub-section shall render such person liable to any punishment if he proves that the offence was com- mitted without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act or any rule made thereunder has" been com- mitted by a company and it is proved that the offence has been com- mitted with the consent or connivance of, or is attributable to any; neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be pro- ceeded against and punished accordingly.

Explanation.—For the purposes of this section,—

(a) "company" means any body corporate and includes a firni;-

society, trade union or other association of individuals; and

(b) director , in relation to a firm, society, trade union or other association of individuals, means a partner in the firm or a member of the governing body of such society, trade union or other association of individuals.

27. No court shall take cognizance of any offence under this Act, except with the previous sanction of the Central Government or any officer authorised by that Government in this behalf.

Bar to the prosecu- tion of offence3 under the Act.

2 of 1974.

Investi- gation into cases under the Act. 28. Notwithstanding anything contained in the Code of Criminal Procedure, 1973, any offence punishable under this Act may also be investigated into by such authority as the Central Government may specify in this behalf and the authority so specified shall have all the powers which an omcer-in-charge of a police station has while making an investigation into a cognizable offence.

29. No suit or other legal proceedings shall lie against the Central Government in respect of any loss or damage caused or likely to be caused by anything which is in good faith done or intended to be done in pursuance of the provisions of this Act or, any rule or ortier made thereunder.

Protec- tion of action taken in good faith.

30. (1) The Central Government may, by notification in the Official

Gazette, make rules for carrying out the provisions of this Act.

Power to make rules.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely: —

(a) the time within which, and the manner in which, intima- tion is to be given by an association referred to in section 6, with regard to the foreign contributions received by it;

(b) the limits up to which receipt of scholarships, stipends or payments of a like nature need not be intimated to the Central Government;

(c) the time within which, and the manner in which, intima- tion is to be given by persons receiving any scholarship, stipend or any payment of a like nature from a foreign source;

(d) the time within which, and the manner in which a candidate for election should give intimation as to the amount of foreign con- tribution received by him at any time within one hundred and eighty days from the date when he became such candidate;

(e) the form and manner in which an application shall be made for obtaining prior permission of the Central Government to receive foreign contribution or foreign hospitality;

(f) the manner of service of the prohibitory order made under

section 12;

(g) the form and manner in which account or record referred to in section 13 shall be maintained;

(h) the limits uip to which an officer, not below the rank of an Assistant Sessions Judge, may make adjudication of confiscation;

(i) any other matter which is required to be, or may be, pres- cribed.

(3) Every rule made by the Central Government under this Act 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 comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the ses- sion or the successive sessions aforesaid, both Houses agree in making any modification in, the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.

Power to exempt.

31. If the Central Government is of opinion that it is necessary or expedient in the interests of the general public so to do, it may, by order and subject to such conditions as may be specified in the order, exempt any association (not being a political party), organisation or any individual (not being a candidate for election) from the operation of all or any of the provisions of. this Act and may, as often as may be necessary, revoke or modify such order.

32. Nothing contained in this Act shall apply to any transaction between the Government of India and the Government of any foreign country or territory.

Act not to apply to Gov- ernment trans- actions.

K. K. SUNDARAM,

Secy, to the Govt. of India

PRINTED BY TUP. GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI AND PUBLISHPD BY THE CONTROLLER OF PUBLICATIONS, DELHI, 1976