REGISTERED No. D. (D.N.)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 240] NEW DELHI, THURSDAY, MAY 17, 1984/VAISAKHA 27, 1906
Separate paging is given to this Part in order that it may be filed as a separate compilation
213 GI/84
(1)
2 THE GAZETTE OF INDIA : EXTRAORDINARY [pART U ^ S E C. 3(ii)]3
MINISTRY OF INDUSTRY
(Department of Heavy Industry)
NOTIFICATION
New Delhi, the llth May, 1984
S.O, 389(E).—The following draft of certain rules which the Central Government proposes to make in exercise of the powers conferred by ttttion 30 of the Industries'(Development and Regulation) Act, 1951 (65 of 1951), is hereby published, a^ required by subsection (1) of that section, for the information of alt persons likely to be affected thereby and notice is hereby given that the said draft will be taken into consideration after the expiry of sixty days from the date on which the Gazette containing the said noti- fication is made available to the public.
Any objections or suggestions, which wMy be re- ceived from any person with respect to the said draft within the period so specified will be consider- ed by the Central Government. Such objections or suggestions "should be addressed to the Secretary,a Ministry of Industry (Department of Heavy Indus- try), Udyog Bhaw:m, New Delhi : 110011. 3, Application or Central Excises and Salt Act and' the rules made thereunder:—Save as otherwise provided in these rules, the provisions of the Central Excises and Salt Act, J 944 (1 of 1944) and the rules made thereunder including those relating to refund of duty, shall, iO far as may, 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 ex- cise on manufacture of automobiles under the Act and the rules.
4. Submission of returns,-—(1) Every manufactu- rer shall submit to the Collector and to the Develop- ment Council on or before the 10th of every month a return in the Form specified in the Annexure to these rules of all stocks of items of automobiles manu- factured or produced in, and removed from his undertaking during the previous month.
(2) If any manufacturer fails to furnish the return within the date specified in. sub-rule (1) or furnishes n return which the Collector or the Development Council has reason to believe is incorrect or defec- tive, the Collector may serve notice on the manufac- turer •calling upon him to produce all or any of his accounts relating to the automobiles manufactured or produced by him.
DRAFT RULES
1. Short title.-These rules may be called the
Automobile Cess Rules, 1984.
2. Definitions.- -Tn these rules, unless the context
otherwise requires—
(a) 'Act' means the Industries (Development and Regulation) Act, 1951 (65 of 1951);
(b) 'cess' means the cess levied and collected in terms Of notification No. S.O. 932(E), dated 28-12-1983 of Department of Heavy Industry issued under sub-section (1) of section 9 of the Act;
Ce) 'Collector' means the Collector of Central Excise and includes the Additional Collec- tor of Central Excise, the Deputy Collec-. tor of Central Excise, Assistant Collector of Central Excise and Superintendent of Central Excise;
(d) 'Dtevelopmcnt Council' means the Deve- lopment Council for Automobile and Alli- ed Industries established under Section 6 of the Act;
(c) 'Automobile' means motor cars, buses, trucks, jeep type vehicles. Vans, scooters, motorcycles, inopeds arid all other automo- biles covered under the sub-htading (5) of the First Schedule to the Act;
(0 words and expressions iKed herein and not defined but defined in the Central Excises and Salt Act, 1944 (1 of 1944) or the rules made- thereunder, shall have the mean- ings respectively assigned to them in rhat Act or the rules.
5. Proceeds of the cess.—The proceeds of the cess shall first be credited to the Consolidated Fund of India under the head '038—Union Excise Duties— Cess OQ Commodities Automobiles', and the Central Government may after -due fepprdriiiiation made by Parliament by law in this behalf, hand over to the Development Council such sums as it may consider necessary^ from out of such proceeds after deducting therefrom the cost of collection.
6, Opening of Accounts.—The amount received by the Development Council under Ruje 5 shall be kept in an account with the State Bank of India.
7, Accounts of the Development Council.—(i). Che Development Council shall maintain proper ac- counts relating to the 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 be submitted to the Central Govern- ment.
8. Budget Estimates of the Development Council.— (1) The Development Council shall in each year prepare a budget for the ensuing financial year and submit the same for sanction to the Central Govern- ment on or before such date as may be specified by the Central Government.
(2) No expenditure shall be incurred until the
budget is sanctioned by the Central Government.
(3) The budget fhall be prepared in accordance with such instructions as may be issued from time to tirrc by the Central Government.
4 THE GAZETTE OF TNDIA : EXTRAORDINARY [PART II—SEC. 3 (ii)]telegrams, telex, wages and allowances of staff emp- loyed in the secretariat, travel and daily allowance of members, and expenditure connected with heading of Council meetings.
9. Prescribed administrative expenses.—The De- velopment coHincil may utilise a sum, not exceeding 2 per cent of the amount received by it under Rule 5, to meet Us expenses on account of office establish- ment and equipment, staionery, postage, telephones,
ANNEXURE
(Sec Rule 3)
FORM OF MONTHLY RETURN TO BE SUBMITTED UNDER THE AUTOMOBILES CESS RULES, 1984
Month ending
Name of Factory
Address
Opening balance of goods subject to cess Goods subject to Cess manufactured Goods subject to cess removed
Description
Quantity
Quantity Description
Quantity Description
4
5
3
1
6
Closing balance
Remarks
Quantity
Description
9
S
7
I / WJ declare that I/We have compared the abovo shown particulars with the records and books of my/our factory and that they are in so far as I/We ascertain, accurate and complete.
Fate
Signature of Manufacturer
[F. No. 8(8)/83-AEI(I)] K. S. BAINS, Jt. Secy.