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REGISTERED NO. D(D)-72

The Gazette of India

EXTRAORDINARY

PART II-Section 3—Sub-section 1

PUBLISHED BY AUTHORITY

No 127] NEW DELHI, WEDNESDAY, APRIL 25,1979/VAISAKHA 5,1901

Separate paging is given to this Part in order that it may be filed as a separate compilation

64 GI/79-1

(637)

MINISTRY OF AGRICULTURE AND IRRIGATION

]948 and if so, the Registra- tion number

(Department of Agriculture)

NOTIFICATIONS

New Delhi, the 25lh April, 1979

G.S.R. 266(E).—In exercise of the powers conferred by sec- tion 19 of ih; Copra Cess Act, (979, (4 of 1979), the Central Government hereby makes the following rules,, tamely :—

1. Short tide and commencement.--(I) These rules may

be culled the Coprn Cess Rules, 1979.

(2) They shall come inlo force on the date of their

publication in the official Gazette.

2. Definitions. —In these rules, unless the context otherwise

requires,--

(a) "Act" means the Copra Cess Act, 1979 (4 of 1979);

(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 6 shall be made in the form and shall be verified Iby means of a declaration signed by the occupier of the mill.

(2) the occupier of the mill shall furnish with .t return sub- mitted 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 copra consu- med or oil extracted from copra in his mill.

4. F.xamination of records and accounts—For the purpose of the examination under sub-section (2) of section II, ihc Collector or the officer empowered under that section may require the occupier of the mill to cause the records -ind ac- counts of the mill to be produced before him.

5. Form of notice under section 7(l)._The notice referred to in sub-section (1) of Section 7 shall contain separately the total quantity of copra consumed on the basis of which the cess is leviable, the amount of cess assessed, the a mount paid and ibe amount due and shall imludea statement that in the event of the cess not being paid, action will be t-iken under The provisions of the Aci.

0. Manner of assessment of cess,—Where the "tcupier of a mill has failed to furnish the return referred to in Mib-section (1) of seclion 6 within the time specified in iub-.s

7. Maintenance of accounts of produce etc.—Lvery occupier of a mill shall maintain proper accounts of the copra received, consumed or extracted in his mill and of the tina' pioduets.

FORM

(See Rule 3)

Return under Section f> of the Copra Cess AcL, 1^79 (4 of

1979), for ihe month of — 19 , in respect of cess on copra consumed.

1. Name of the Mill

2. Whether the Mill is register- ei under the Factories Act,

3- Address of the Mill :

(') At : (ii) Post : (iii) Taluka : Civ) District : (vi Slate :

4. Name and address of the

occupier

5. Amount of cess payable for

the month-

6. Total crushing capacity and capacity utilised during the month in the different types of presses used in the Mill :

Type of presses used

Number of presses in each type

Total crushing; capacity of each type in quintals of copra per day of 8 hours

Total ca pa- city actually utilised of each type in quintals of copra

I

4

*

•1, Hydraulic Press •2. Expellcr *3. Hand Press *4. Rotary Ghani •5. Other Types

(Specify each type)

•btrike out whichever is not applicable. 7. (a) Quantity of copra in stock at ihe begin- Quintals Kgs.

ning of the month.

(b) Quantity of copra received during the

month :

(i) From own drying yard. (ii) Indian copra purchased,

(iii) 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 duiing

the month :

(i) Issued for cru-shing. (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 oil sold during the month, (i) Quantity of oil cake obtained during

the month,

(k") Quantity of other goods produced

during the month.

(I) Quantity of other goods sold during the month or otherwise disposed,

(m.) Cess paid."¹ Rs. P. (n\ Chalian No. and date, and the name

of Treasury of remittance.

DECLARATION

I do hereby declare th;tt J have compared the above parti- culars wilh the records and books of my Mill and that they are, in so fur as I can ascertain, accurate ;md complete. I also hereby declare that I have sent the returns arid paid the amount of CL^N assessed for (he preceding months.

Dated this day of Signature

_ _ |9 (To be signed by the Occupier)

NOTE :

1. All copra consumed in any mill whe I her produced in or

imported from Outside Tndin is also liable to the cess.

•2. The quantity of oopra crushed or used for the production of any other goods on hire basis should also be taken into account for the purpose* of this return.

TF. No. 1202)/7X-CAr/

G.S.R. 267(E).—In exerciso of tho powers oonferred by clause (b) of sub-section (1) of section 2 of the Copra Cess Act, 1979 (4 of 1979), the Central Government hereby appoints the officers specified in column (2) of the Table below to perform within the areas specified in tho corresponding entry in column (3) of the said Table, the duties of a Collector under the provi- sions of the said Act and the rules made thereunder, in so far as they relate to the levy and collection of the cess referred to In sub-section (I) of section 3 of the said Act, in respect of Copra.

Areas

Officers

SI. No

3

2

1

I. < Collector of Central " Excise, Baroda.

["he districts of Surat, Bulsar, Dangs, Broach, Baroda, Kaira, Panchmahal and Ahmedabad and Daskhrol talu- kas of Ahmedabad district, all of the State of Gujarat, the Union Territory of Dadra and Nagar Ha veil and the Territory of Daman of the" Union Territory of Ooa, Daman and Diu.

Collector of Central t Excise, Bombay. -

Ul the districts in the State of Maha- rashtra, other than the Districts specified against S. No. 12 and 13.

3.

Collector of Central I Excise, Madras.

n the District of Madras, .North Arcot, South Arcot, Chinglepet, Thanjavuri, Salem, Dharamapuri, Coimbatore and Nilgiria of tho State of Tamil Nadu, the area comprised in Malakipara tea factoy range (being a part of Periyaram village of Mukundapuram, tahik of Trichur District, Kerala State) and the Union Territory of Pondi- chcrry excluding Mahe Commune and the village of Yanam.

rhc State of Karnataka

4. Collector of Central 1 Excise, Karnataka.

5. Collector of Central Excise, Calcutta.

rhe Districts of Calcutta, 24 Parganas, Howrah and Midnapur of the State of West Bengal and the Union Territory of the Andaman and •Nicobar Islands.

64 GI/79—2

6. Collector of Central 1

16.

Excise, Allahabad.

Collector of Central Excise, Kanpur.

The Districts of the State of Uttar Pradesh other than the Distrcts specified against S. No. 6.

17.

The Territory of Goa of the Union Territory of Goa, Daman and Diu.

Collector of Cus- toms and Central Excise, Goa.

18.

"he area comprising the Kandla Free

Trade Zone,

Administrator, 1 Kandla Free Trade Zone,

19.

The Districts of Bareilly. Pithauragarh, AJraora, Nainital, Shahjahanpur, Pilibhit, Hardoi, Badaun, Lucknow, Unnao, Sitapur, Lakhimpur-Khcri, Faizabad, Barabanki, Sultanpur, Rae-Bareilly, Allahabad, Pratap- garh, Fatehpur, Jaunpur, Mirza- pur, Varanasi, Ballia, Gorakhpur, Azamgarh, Deoeria, Ghazipur, Gonda, Basti, Baraich, Nagpur, Moradabud, Pauri-Garhwal, Cha- moli, Bljnor and Banda of the State of Uttar Pradesh.

Collector of Central Excise, Chandigarh.

7. Collector of Central 1 Excise, Shillong.

The States of Punjab, Jammu und Kashmir and Himachal Pradesh and the Union Territory of Chandi- garh.

20.

The States of Assam and Nagaland, Meghalaya and the Union Territories of Trlpura and Manipur, Aruna- chal Pradesh and Mizoram.

Jnion Territory of Delhi and Ihc

8.

The Collector of Central Excise, Ahmedabad.

State of Haryana.

Collector of Central I Excise, Delhi.

9. Collector of Central 1 Excise, Hyderabad.

The Districts of Ahmedabad excluding Ahmedabad and Daskhrol talukas, Gandhinagar, Mehsana, Bana- kantha, Sabarkantha, Surendra- nagar, Rajkot, Jamnagar, Kutch, Amreli, Bhavnagar, and Junagadh, all of the State of Gujarat and the Territory of Diu of the Union Territory of Goa, Daman and Diu.

21.

'he Districts of Hyderabad, Medak, Nizamabad, Karimnagar, Adilabad, Khammam, Nalgonda, Warangal, Mahbubnagar, Anantapur, Cudda- pah, Kurnool, Chittoor, Nellore and K^nigiri Podili Darsi Taliikas of OngP'e distrjct, all of the State of Andhra Pradesh.

The Collector of Central Excise, Madurai,

The State of Bihar.

10. Collector of Central 1 Excise, Patna.

11.

'he State of Madhya Pradesh.

12.

Collector of Central 1 Excise, Indore. Collector of Central 1 Excise, Nagpur.

"he Districts of Chandrapur, Bhan- dara, Nagpur, Akola, ituldhana, Ycotmal, Amraoti, Wardha and Rajura of the State of Maharashtra.

13. Collector of Central 1 Excise, Poona

The Districts of South Arcot, Thanja- vur, Tiruchirapalli (Pudukottai), Madurai excluding the area compri- rised in Kolukumalai Tea Factory Range (being part of Kottagudi village of Uthamapalayam Taluka of Madurai District, Tamil Nadu) but including the area comprised in Malakiparai Tea Factory Range (being part of Periyaram village of Mukundapuram Taluka of Trichur Disirict, Kerala State), Ramana- thapuram, Tirunalveli and Kanya- kumari of the State of Tamil Nadu and excluding Mahe Commune and the village of Yanam in the Union Territory of Pondicherry.

he Districts of Ahmeduagar, Jalgaon Dhulia, Naslk, Poona, Satara, Sholapur, Sangli, Kolhapur, Auran- gabad, Parbhani, Nanded, Bhir, Osmanabad, Kolaba, Ratnagiri and Thana (except Thana Taluka), all of the State of Maharashtra.

22.

14.

The Collector of Central Excise, Guntur.

he State of West Bengal other than the Districts of Calcutta, 24- Paraganas, Howrah and Midnapur.

Collector of Central T Excise, West Bengal.

15. Collector of Cus- T toms and Central Excise, Cochin.

rhe Districts of Srikakulam, Visakha- patnam. East Godawttry, West Godawary, Krishna, Guntur and Ongole excluding Kanigiri Podili Darsi Taluka, all of the State of Andhra Pradesh and the village of Yanam of the Union Territory of Pondicherry.

23.

rhe State of Orissa

Collector of " Central Excise, Bhubaneswar.

fhc State of Rajasthan.

24. i Collector of Central ' Excise, Jaipur.

[F. No. 12(12)/78-C.A. I] M.S. SWAMINATHAN, Secy.

he State of Kerala excluding the areas comprised in Malakipara Tea Factory Range (being a part of Pariyaram village of Mukundapu- ram Taluk of Trlchur District, Kerala State) but including the areas comprised in Mahe Commune of the Union Territory of Pondi- cherry and Kulukumalai Tea Factory Rang* (being a part of Kottagudi village of Uthamapala- yam Taluk of Madurai District of Tamil Nadu State) and in the Union Territory of Lakshadweep.

PRINTED "Y THE MANAGER, GOVT. OF INDIA FIIESS, RING ROAD, NEW DELHI-110064 AND PUBLISHED 1Y THB CONTROLLER OF PUBLICATIONS, DELHI-110054 1979