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REGISTERED No. D. (D.N.)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 355J NEW DELHI, THURSDAY, NOVEMBER 25, 1982/AGRAHAYAN 4, 1904 Separate paging is given to this part in order that it may be filed as a separate compilation

1015 G I / 82

( I)

4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. J(i)]

4 THE GAZETTE OF IMDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

MINISTRY Ol' AGRICULrURE

(Department of Food)

NOTIFICATION

New Delhi, the 25th November, 1982

G.S.R. 720 (li).—In exercise of ihe powers conferred by

section 5 and section 6 of the Sugar Cess Act, 1982 (3 of 1

1. Short title and commencement.—(.1) These rules may be

called the Si gai Cess Rules, 19S2.

(2) They caall come int i torce on the date of the'r publica-

tion in the OJicial Gazette.

2. Dcflnitijns.—It¹ these rules, unless the context otherwise

requires,—

3. Manner of accounting.—The proceeds of the Cess shall be credited to the Consolidated Fund of India under the Minor Head "Cess on S'igar" subordinate to sub-major Head "D- Cess on Commodities" under Major Head "03S"—Union Excise Duties.

4. Reports and returns, etc.—(1) E\ery occupier of a sugar factory shall furnish to the Central Government information—

(a) in Form I every month commencing from the month of June, \'-)S2 by the seventh dny of the month following the month to which tho information pertains. Returns tor the month of June, 19J2 and onwards till tlio end of the month duiing which tht^e rules arc published shall be furnished by the seventh of the month following the dato of publication;

(b) in Form II for the sus'tr y;ar 1931-82, by the seventh of the month following th; month in which the entire released sugar, conforming to Indian Sugar Standard grades, produced in that sugar year and earlier, stand dcspjtched/deLvered; and

F O RM I

[Rule 4 (l)(a)]

Details of sugar despatched/delivered and amount of cess deposited in Central Government account

(Separate return to be furnished for each sugar year)

Return for the Month of

1. Name of the sugar factory

2. Sugar year . . . . . . . . ..

3. Quantity of sugar despatched/delivered during ihe month

(in quintals)

. . . . . . ..

4. Amount of cess deposited in Government account at the rate of Rs per quintal on the quantity despatched/delivered during the month (in Rupees)

5. Progressive total of the quantity of sugar of the year mentioned

against item 2 despatched/delivered (in quintals)

6. Progressive total of the amount of cess on the sugar of the year nientioned against item 2 deposited in Government account (in Rupees) . . . . . . . . ..

Date ;

Signature :

Name :

Designation :

(Occupier) Verification by the Central Excise Authority Concerned

It is certified that the information furnished against items No. 3 and 4 above has been verified and found to be correct.

Date !

Signature :

Name :

Designation

F O RM 11

[Rule 4 (1) (b)]

Return for the Sugar year 1981-82 and earlier

1. Name of the sugar factory

2. Quantity (separately for each sugar year) of sugar remaining

undespatched/undelhcred as at the close of the 31st May, 1982 (in quintals) . . . . . . . . ..

3. Quantity of sugar produced from 1st June 1982 to 30th September

1982 .

4. Total r f items 2 and 3

5. Quantity of sugar released (in quintals)

6. Quantity (out of that mentioned at item 5) of sugar despatched/ delivered (in quintals) . . . . . . ..

7. "Reason(s) for diftcicncc between 5 and 6 (like damaged sugar,

sugar in process etc). • . . . , , .,

8. Amount of cess deposited into the Government account at the rate

of Rs per quintal of sugar (in Rupees) . . ..

D a t* ;

Signature :

Name :

Designation :

(Occupier ) [•Note :—After despatching the sound sugar, (viz. conforming to I.S.S. grade), information in form II will bo required to bo sent irres- pective of the fact whether some damaged or Below—I.S.S. grade sugar may still be in atock.]

6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SECT 3(1)]

FORMIH

[Rulo 4(lXc)]

Return for the Sugar Year

1. Name of the sugar factory

2. Quantity of sugar produced (in quintals) . . ..

3. Quantity of sugar released (in quintals)

4. Quantity of sugar despatched/delivered (in quintals) .

5. * Reasons for difference between 3 and 4 (like damaged sugar, sugar

in process etc.)

6. Amount of cess deposited into the Government account at the rate

of Rs per quintal of sugar (in Rupees)

Date :

Signature ;

Name :

Designation :

(Occupier)

[•Note -.—After despatching the sound sugar, (viz. conforming to I.S.S. grade), information in Form III will be required to be tent Irres- pective of the fact whether some damaged or Below—I.S.S. grade sugar may still be In stock.]

FORM IV

[Rule 6]

Proforrna account of Cess on Sugar for and upto the month of 19

Total (Cols. 1+2)

Opening balance from previous month

Closing balance (Col. 3 - 4) Cess collected and accounted for during the month

Refund/Exemptlbn, if any, of Cess made to assessees during the month

Rs.

[No. 14-14/82-Sugar Desk I]

N. R. BANERJI, Jt. Secy.

means th: Chief Controller of Acc- ounts, Central Boaid of l-xdr.c and Customs, New Delhi or the J\iy and Accounts Officers fui ctioning und-i him and attached to th^ Collectorales ol Central LKCIII;, as the case may be; (b) 'Act' means the Sus?ar Cess Act, 1?K2 (3 of 1982); (c) in Form III for each sugar year subsequent to 1981-82; by the seventh of the month following the month in which the entire r;La-,cd sugar, coiilornung to Indian Sugar Standard grades, pro Uiced dunn3 that sugar year stands dcopatchcd/dtlivcied. (c) 'Ccntial Govjrnmoiil* means the Department of Food, Government of,India, New Delhi; (d) 'Finai cial ; e.ai* means the jctir commencing Irom the (2) Every occupier shall furnish such statistical and other information to the Central Government as may be required by such Government from time to time tor the purpose of the Act. 1st April and ending on the 31st Maich next; (c) Torn ' means a Form annexed to these rules; 5. Maintenance of Accounts.—The Accounts Officer shall maintain separately the accounts of the cess in the manner these are maintained for the duty of excise- levied on sugar. (f) 'Sugar year' means the year commencing on 1st October and ending on 30ih September next; 6. Rendering of Accounts.—Tho Accounts Officer shall fur- nish to the Central Government by the twentyfifth of the follow, ing month information iu Form IV a; obtained at the end of the preceding month. (g") The words and expressions used and not defined, but defined in the Act, shall l me the meanings respectively assigned to them in the Act. ↩