REGISTERED No. D-(D)-72 रजिस्ट्री सं ० डो-( डी) -72
ACT
भारत का राजपत्र
The Gazette of India
प्रसाधारण
EXTRAORDINARY
भाग II-खण्ड 1
PART II Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
नई दिल्लो, बृहस्पतिवार, प्रप्रैल 8, 1976/ क्षेत्र 19, 1898
सं० 65 ] No. 65 ]
NEW DELHI, THURSDAY, APRIL 8 , 1976, CHAITRA 19 , 1898
भाग में भित्र पृष्ठ संख्या दी जातो है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
इस Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS
(Legislative Department)
New Delhi , the 8th April , 1976 / Chaitra 19 , 1898 ( Saka )
The following Act of Parliament received the assent of the President on the 7th April , 1976, and is hereby published for general information : -
THE BEEDI WORKERS WELFARE CESS ACT , 1976
No. 56 OF 1976
[7th April , 1976 ]
AnAct to provide for the levy and collection, by way of cess , a duty of excise on tobacco issued for the manufacture of beedi .
BE it enacted by Parliamentin the Twenty - seventh Year of the Republic of India as follows : -
1. ( 1) This Act may be called the Beedi Workers Welfare Cess Act, Short 1976 .
(2) It extends to the whole of India.
title, extent and com- mence- ment.
(3) It shall come into force on such date as the Central Government may , by notification in the Official Gazette , appoint .
2.In this Act , unless the context otherwise requires ,-
Defini- tions.
(a) "Fund" means the Beedi Workers Welfare Fund formed under section 3 of the Becdi Workers Welfare Fund Act , 1976 ;
(b) " prescribed " means prescribed by rules made under this Act .
3. ( 1) With effect from such date as the Central Government may, by notification in the Official Gazette , appoint , there shall be levied and collected by way of cess for the purposes of the Beedi Workers Welfare Fund Act , 1976 , on so much of the tobacco as is issued to any person from a warehouse for any purpose in connection with the manufacture of beerli , a duty of excise at such rate not exceeding one rupee per kilo-
Levy and collection of cess on tobacco issued for manu . facture of beedi .
(487 ) THE GAZETTE OF INDIA EXTRAORDINARY
[PART Π
488
gram on such tobacco as the Central Government may , from time to time, fix by notification in the Official Gazette .
Explanation. In this sub - section, " warehouse " means any place or premises appointed or licensed under rule 140 of the Central Excise Rules , 1944 , made under the Central Excises and Salt Act, 1944.
1 of 1944 .
(2) The duty of excise levied under sub - section ( 1) shall be in addi- tion to any cess or duty leviable on tobacco under any other law for the time being in force .
4. The proceeds of the duty of excise levied under sub - section ( 1) of section 3 shall be credited to the Consolidated Fund of India .
Crediting ofpro- ceeds of duty to the Con- solidated Fund of India.
5. The Central Government or any other authority specified by it in this behalf may require any person to furnish , for the purposes of this Act, such statistical and any other information as it may think fit.
Power to call for informa- tion
6. No suit , prosecution or other legal proceeding shall lie against the Central Government or any officer or other employee of the Central Gov- ernment for anything which is in good faith done or intended to be done under this Act or the rules made thereunder .
Protection of action taken in good faith.
7. (1) The Central Government may , by notification in the Official Gazette , make rules for carrying out the provisions of this Act.
Powerto make rules.
(2) In particular and without prejudice to the generality of the fore- going power , such rules may provide for-
(a) the assessment and collection of the duty of excise levied under section 3 ;
(b) the furnishing to the Central Government or any other autho-
rity specified by it in this behalf by any person of such statistical
and any other information as may be required to be furnished under section 5;
(c) any other matter which has to be or may be prescribed, or provided for , by rules under this Act .
SEC. 1 ]
THE GAZETTE OF INDIA EXTRAORDINARY
489
(3 ) 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 comprised in one session or in two or more successive sessions and if , before the expiry of the session immediately following the session 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 there- after 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.
K. K. SUNDARAM , Secy . to the Govt. of India.
PRINTED BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , MINTO ROAD , NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS , DELHI , 1976