2-59

MINISTRY OF INDUSTRY

(Department of Industrial Development)

NOTIFICATION

New Delhi, the 16th February, 1981

GS.VL. 66(E).—Whereas

the draft

of the

Pulp, Paper,

Paper Board, and Newsprint

Manufactures Cess

Rules,

1980, was published in the Gazette of India Extraordinary,

Part TT, Section 3—Sub-section (i), dated the 27th October

1980, with tne notification of the Government of India in

the Ministry of Industry (Department of Industrial Deve-

lopment), No. G.S.R. 609(E), dated the 27th

October,

1980. as required by sub-section (1) of section 30 of the

Industries (Development and Regulation) Act, 1951 (65 of

1951), for inviting

objections and

suggestions from

all

persons likely to be affected thereby within sixty days from

the date on which the Gazette containing the said notifica-

tion was made available to the public;

And whereas the said Gazette was made available to the

public on the 13th November, 1980;

And whereas the objections and suggestions received from

the public on the said draft have been crnsidered by the

Central Government;

Now therefore, in exercise of the powers conferred by

section 30 of the said Act, the Central Government hereby

makes the following rules, namely :—

1. Short title.—These rules may be called the Paper and

Paper Board Cess Rules, 1981.

2. Definitions.—In these rules, unless the context other-

wise requires,—

(a) "Act" means the

Industries

(Development

and

Regulation) Act, 1951 (65 of 1951);

(b) "Cess" means the cess levied and

collected under

sub-section/(I) of section 9 of the Act;

and includes the Additional Collector of Central

Excise, Deputy Collector of Central Excise, Assis-

tan Collector of Central Excise and Superintendent

of Central Excise;

260

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—SEC. 3(i)]

(d) "Development Council"

means the

Development

Council for Paper, Pulp

and Allied

Industries,

established under section 6 of the Act;

(e) "Paper and paper board" means paper and paper

board, all sorts (including newsprint, pasteboard,

mill board, strawboard, cardboard

and corrugated

board) ;

(f) "scheduled industry" means the scheduled industry

falling under the heading

'24. Paper and Pulp

including Papei Products' in the First Schedule to

the Act;

(g) words and expressions used herein and not defined

but defined in the Central Excises ai/d S;ilt Act,

1944 (J oi' 1944) or the niltss majc thereunder,

have the meanings respectively assigned to (hem in

that Act or those rules.

3. Application of Central Excises and "jjlt Act uml the

rules. made thereunder.—Save as otherwise provided

these rules, the provisions of the Centr.il Excises and Salt

Act, ly-M (1 of 1944)

and the rules

made

thereunder

including those relating to refund of dutv, shall, so far as

may be, apply in relation to the levy and collection of the

cess -as they apply in relation to the levy and collection of

the duty of excise on paper and paper board under that

Act and the rules made thereunder.

4. No Refund of Cess on account of Exports..—No relund

of cess shall be allowed on the paper and paper board ex-

ported from Tndia.

5. Submission of returns.—Kl) Eveiy manufacturer

shall

submit to the Collector and to the Development Council on

or before the 10th ot every month a return in the

Form

specified in the Annex tire to these rules relating to all stocks

of items of paper and paper board manuiacturcd In, and

lemoved from, his factory during the previous month.

(2) If any manufacturer fails to furnish the said return

within the date specified in sub-rule (I) or

furnishes

return which the Collector or the Development Council has

reason to believe is Incorrect or defective, the . CollftctOr or

the Development Council may serve notice on the manufuc-

turer calling upon him to produce all or any of bis accounts

relating to the paper and paper board produced by him.

6. Proceeds of the Cess.—The proceeds of the cess

shall

flrsf be credited to the Consolidated Fund of India

tinder

tbW head 'OSR-Uflion Excise Duties—Cess on Commodities-

Paper' and the Central Government may after due appro-

priation made by Parliament by law in this behalf, hand

over_ to the Development Council

such sums as it

may

consider necessary.

7. Opening of Accounts.—The amount

received by

the

Development

Council under rule 6 shall be kept in

account with the State Bank of India.

8. Accounts of the Development Council—(1) The Deve-

lopment Council shall maintain proper accounts relating to

tho amount received by it under rule 5.

(2) The audited statement of accounts for every financial

year, together with the auditor's report thereon, shall

submitted to the the Central Government.

9. Budget estimates of tie Development Council. (1) The

Development Council shall in each year prepare a budget

for the ensuing financial year and submit the sami

for

sanction to the Central Government on or before such date

as may be specified by the Central Covernment.

(2) No expenditure shall be incurred until the budfiet is

sanctioned by the Central Government

(3) The budget shall be prepared in

accordance with

such instructions as may be issued from time to time by the

Central Government.

10. Purposes for which the Proceeds of the Cess shall'be

utilized.—In addition to the purposes specified under clauses

(a), (b) and (c) of sub-section (4) of section 9 of the Act,

the proceeds of the cess collected under the said section may,

with the approval of Central Government, also be utilised

for the following purposes, namely ;—

(i) to build up and develop the

Centuil Pulp

and

Paper Research Institute;

(ii) to undertake research in the field of the

papci,

paper board and newsprint industry ,

(hi) to assist related research and development activities

in other agencies such as Forest Research Institute,

research laboratories with specific purpose of pro-

moting multi-disciplinary coordinated research pro-

jects ;

(iv) recommending targets tor production,

coordinating

production programmes and reviewing progress from

time to time;

(,v) suggesting

norms of " efficiency with a view

eliminating waste, obtaining maximum

production,

improving quality and- reducing costs ;

(vi) recommending measures for seeming the fuller utili-

sation of the installed capacity and for impioving

the working of the scheduled industry, particularly

of the less efficient units;

(vil) promoting arrangements for better

marketing and

helping in the devising of .1 system of distribution

and sale of the produce of the scheduled industry

which would be satisfactory to the consumer;

(viii) promoting standardisation of products ,

(ix) assisting in the distribution of controlled

materials

and promoting arrangements for obtaining materials

for the scheduled industry,

(x) r)romOtina or undertaking inquiry as to

miiteituh

and equipment and as to methods of

production,

management and labour utilisation, including

the

discovery and development of new materials, equip-

ment and methods and of improvement In iho^e

already in use, the assessment of the advantages of

different

alternatives and the conduct of experi-

mental establishments and of tests on a commercial

scale;

(xi) promoting the training of ocrsons engaged or pro-

posing engagement in the scheduled

industry and

their education in technical or artistic subjects rele-

vant thereto ;

(xii) promoting or undertaking scientific and

industrial

research, research into matters affecting

industrial

psychology and research into matters relating

production and to the.

consumption or use

goods and

services

supplied by the

scheduled

industry;

(xiii) promoting improvements

and

standardisation on

accounting and costing methods and practice ;

(xiv) promoting or undertaking the collection and formuln-

tion of statistics ;

(w) promoting the adoption of measures for increasing

the productivity of labour, including measures

for

securing safer and better working

conditions and

the provision and improvement of amenMies

and

incentives for workers.;

(xvi) advising on any matters relating to the scheduled

industry (other than remuneration and

conditions

of employment) as to which the Central Govern-

261

meat may request the

Development Council

advise and undertaking inquiries for the purpose

of enabling the Development Council so to advise ;

(xvil) undertaking arrangements for

making available to

the scheduled industry information

obtained nnd

for advising on matters with which the Develop-

ment Couucil is concerned in th; exercise of any

of its functions;

(xviii) defraying such minimum administrative expenses as

may be involved in the discharge of its

functions

includirvg travelling allowance for the Members of

Development Council.

ANNEXURE

(See rale 5)

Form of Monthly Return to be submitted under the Paper and Paper-board Cess Rules, 1981

Month ending

•

—

Range

•—•

Name of Factory—-—•

Division——

—-

•

——

Address

——

Collectorato

Serial

No.

Description

of the goods

Opening

Balance

Quantity

Manufactured

Quantity

Goods

removed

Value

Quantity

Amount of

cess leviable

on the

quantity

removed

Amount of

cess paid

on the

quantity

removed

Closing

Balance

Quantity

Remarks

Note:—Separate entry should be made in respect of each variety of the goods.

I/We declare that I/we have compared the above shown paiticulars with the records and books of my/our factory and that they are,

in so far as I/we can ascertain, accurate and complete.

Date

1233 GI/80—2

Signature of Manufacturer

[F.No.3(89)/80-Paper]

B.R.R. IYENGAR, Jt. Secy.

PRINTED BY THE MANAGER, GOVT. OF INDIA PRESS, RING ROAD, NEW DELHI-11006

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054,

1981