Gujarat Gazette, Part Part -VI Extra, 1995

Extra Ordinary Part - VI / 1995

Extra No. Date

Department

Extra No.1     07-02-1995   Legislative & Parliamentary Affairs Department
Extra No.2     09-02-1995   Legislative & Parliamentary Affairs Department
Extra No.3     06-03-1995   Legislative & Parliamentary Affairs Department
Extra No.4     21-03-1995   Legislative & Parliamentary Affairs Department
Extra No.5     21-03-1995   Legislative & Parliamentary Affairs Department
Extra No.6     22-03-1995   Legislative & Parliamentary Affairs Department
Extra No.7     28-04-1995   Legislative & Parliamentary Affairs Department
Extra No.8     04-05-1995   Legislative & Parliamentary Affairs Department
Extra No.9     04-05-1995   Legislative & Parliamentary Affairs Department
Extra No.10    04-05-1995   Legislative & Parliamentary Affairs Department
Extra No.11    10-05-1995   Legislative & Parliamentary Affairs Department
Extra No.12    10-05-1995   Legislative & Parliamentary Affairs Department
Extra No.13    10-05-1995   Legal Department
Extra No.14    20-09-1995   Legislative & Parliamentary Affairs Department
Extra No.15    16-10-1995   Legislative & Parliamentary Affairs Department
Extra No.16    18-10-1995   Legislative & Parliamentary Affairs Department
Extra No.17    22-11-1995   Legislative & Parliamentary Affairs Department
Extra No.18    07-12-1995   Legislative & Parliamentary Affairs Department
Extra No.19    07-12-1995   Legislative & Parliamentary Affairs Department
Extra No.20    07-12-1995   Legislative & Parliamentary Affairs Department
Extra No.21    07-12-1995   Legislative & Parliamentary Affairs Department
Extra No.22    07-12-1995   Legislative & Parliamentary Affairs Department
Extra No.23    15-12-1995   Legislative & Parliamentary Affairs Department
Extra No.24    15-12-1995   Legislative & Parliamentary Affairs Department
Extra No.25    15-12-1995   Legislative & Parliamentary Affairs Department
Extra No.26    15-12-1995   Legislative & Parliamentary Affairs Department

Date

Extra No.

Department

Extra No.27    15-12-1995  Legislative & Parliamentary Affairs Department
Extra No.28    15-12-1995  Legislative & Parliamentary Affairs Department
Extra No.29    15-12-1995  Legislative & Parliamentary Affairs Department

REGISTERED NO. G/GNR/2 Extra No , -1

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI ] TUESDAY, FEBRUARY 7, 1995 /MAGHA 18, 1916

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

PART- VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT, Sachivalaya, Gandhiongin, 7th February, 1995.

No. RP/4/95/Ord. 13/94/ 11 /E.-The following Ordinance promulgatedby the President and published in the Gazette of India , Extra- ordinary, Part II , Section I , dated the 31st December , 1994 is republished for general information:-

GOVERNMENT OF INDIA

THE PATENTS (AMENDMENT) ORDINANCE, 1994

(No. 13 of 1994)

(31st December, 1994)

Promulgated by the President in the Forty- fifth Year of the Republic of India.

An Ordinance further to amend the Patent Act, 1970.

WHEREAS India is a signatory to the agreement for the establishment of the World Trade Organisation including the Agreement on Trade Related Aspects of Intellectual Property Rights for the purpose of reduc- tion of distortions and impediments to international trade and promotion of effective and adequate protection of intellectual property rights .

AND WHEREAS with a view to meeting India's obligations under the said Agreement while safeguarding its interests , it has become necessary to amend the Patents Act, 1970 in conformity with the obligations under the Agreement that signatory countries, in formulating or amending their laws and regulations, may adopt measures consistent with the said agreement , necessary to protect public health and nutrition and to pro- mote public interest in sectors of vital importance to their socio-economic and technological development;

AND WHEREAS Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for him to take im- imediate action ;

VI - Ex-1-1 1-1

INDEX 1-2]

GUJARAT GOVERNMENT GAZETTE , EX. , 7-2-1995

[ PART VI

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance : -

1. (1). This Ordinance may be called the Patents (Amendment ) Or- dinance, 1994.

Short title and com- mencement .

(2) It shall come into force on the 1st day of January, 1995.

39 of1970 .

Amend- ment of section 5 .

2. Section 5 of the Patents Act, 1970 (hereinafter referred to as the Principal Act ) shall be re -numbered as sub- sectoin ( 1 ) thereof and after sub- section ( 1 ) as so re-numbered, the following sub - section shall be inser- ted, namely: -

"(2) Notwithstanding anything contained in sub-section (1 ) , a claim for patent of an invention for a substance itself intended for use, or capable of being used, as medicine or drug may be made and shall be dealt, without prejudice to the other provisions of this Act, in the manner provided in Chapter IVA. ".

3. After Chapter IV of the principal Act, the following Chapter shall be inserted, namely: -

Insertion . of new Chapter IVA.

"CHAPTER IVA

EXCLUSIVE MARKETING RIGHTS

Applica- tion for grant of exclusive rights,

24A. (1) Notwithstanding anything contained in sub -section (1 ) of section12, the Controller shall not, under that sub- section, refe . an application in respect of a claim for a patent covered under sub- section (2 ) of section 5 to an examiner for making a report till the 31st day of December, 2004 and shall , where an application for grant of exclusive right to sell or distribute the article or substance in India has been made in the prescribed form and manner and on pay- ment of prescribed fee, refer the application for patent, to an exami- ner for making a report to him as to whether the invention is not an invention within the meaning of this Act in terms of section 3 or the invention is an invention for which no patent can be granted in terms of section 4 .

(2) Where the Controller, on receipt of a report under sub- section ( 1 ) and after such other investigation as he may deem neces- sary, is satisfied that the invention is not an invention within the meaning of this Act in terms of section 3 or the invention is an in- vention for which no patent can be granted in terms of section 4. he shall reject the application for exclusive right to sell or distribute the article or substance.

(3) In a case where an application for exclusive right to sell or distribute an article or a substance is not rejected by the Controller on receipt of a report under sub -section ( 1 ) and after such other in- vestigation, if any, made by him, he may proceed to grant exclusive right to sell or distribute the article or substance in the manner pro- vided in section 24B .

INDEX

50 PART VI ] GUJARAT GOVERNMENT GAZETTE , EX . , 7-2-1995

[ 1-3

24B . (1) Where a claim for patent covered under sub-section (2) of section 5 has been made and the applicant has,

Grant of exclusive rights.

(a) where an invention has been made in a country other than India and before filing such a claim , filed an application for the same invention claiming identical article or substance in a convention country on or after the 1st day of January, 1995 and the patent on the basis of appropriate tests. conducted in that country has been granted on or after the date of making claim for patent covered under sub - section (2 ) of section 5 ; or a

: (b ) where an invention has been made in India and before filing such a claim , made a claim for patent on or after the 1st day of January , 1995 for method or process of manufacture for that in- vention relating to identical article or substance and has been granted the patent therefor on or after the date of making claim for patent covered under sub - section (2 ) of section 5, a and has received the approval to sell or distribute the article or substance from the authority specified in this behalf by the Central Government, then , he shall have the exclusive right by himself, his agents or licensees to sell or distribute in India the article or the sub- stance on and from the date of approval granted by me Controller in this behalf till a period of five years or till the date of grant of patent or the date of rejection of application for the grant of patent. whichever is earlier .

an 5 (2 ) Where, the specifications of an invention relatable to article or a substance covered under sub -section ( 2 ) of section have been recorded in a document or the invention has been tried or used , or , the article or the substance has been sold, by a person , be- fore a claim for a patent of that invention is made in India or in a convention country , then, the sale or distribution of the article or sub- stance by such person, after the claim referred to above is made, shall not be deemed to be an infrigement of exclusive right to sell or distribute under sub -section (1 ) :

Provided that nothing in this sub- section shall apply in a case where a person makes or uses an article or a substance with a view to selling or distributing the same, the details of invention relatable thereto were given by a person who was holding an exclusive right to sell or distribute the article or substance .

Compul sory licences, 24C. The provisions in relation to compulsory licences in Chapter XVI shall , subject to the necessary modifications , apply in relation to an exclusive right to sell or distribute under section 24B as they apply to, and in relation to , a right under a patent to sell or distribute and for that purpose the following modifications shall be deemed to have been made to the provisions of that Chapter and all their gram- matical variations and cognate expressions shall be construed accord- ingly, namely :-

(a) throughout Chapter XVI , working of the invention shall be deemed to be selling or distributing the article or substance;

INDEX 1-4]

[ PART VI GUJARAT GOVERNMENT GAZETTE , EX . , 7-2-1995

(b ) three years from the date of sealing of a patent in sec- tion 84 shall be deemed to be two years from the date of appro- val by the Controller for exclusive right to sell or distribute under section 24B;

(c) the time which has elapsed since the sealing of the patent under section 85 shall be deemed to be the time which has elapsed since the approval by the Controller for exclusive right to sell or distribute under section 24B;

(d) clause ( d) and clause ( e ) of section 90 shall be omitted;

Special provision for selling ordistri- bution.

24D . ( 1) Without prejudice to the provisions of any other law for the time being in force, where , at any time after an exclusive right to sell or distribute any article or substance has been granted. under sub - section ( 1 ) of section 24B, the Central Government is satisfied that it is necessary or expedient in the public interest to sell or distribute the article or substance by a person other than a person to whom exclusive right has been granted under sub - section (1 ) of section 24B, it may, by iteslf or through any person authorised in writing by it in this behalf, sell or distribute the article or substance.

(2) The Central Government may, by notification in the Official Gazette and at any time after an exclusive right to sell or distribute an article or a substance has been granted, direct , in the public interest and for reasons to be stated, that the said article or substance shall be sold at a price determined by an authourity specified by it im this behalf .

24E . All suits relating to infringement of a right under section 24B shall be dealt with in the same manner as if they are suits con- cerning infringement of patents under Chapter XVIII .

Suits relating to infringe. ments .

24F . The examination and investigations required under this Chapter shall not be deemed in any way to warrant the validity of any grant of exclusive right to sell or distribute, and no liability shall be incurred by the Central Government or any officer thereof by reason of, or in connection with , any such examination or investiga- tion or any report or other proceedings consequent thereon . " .

Central Govern- ment and its officers not to be liable.

4. Section 39 of the principal Act shall be omitted .

Omission of section 39,

Amend- ment of section40 .

5. In section 40 of the principal Act , the words and figures "or makes or causes to be made an application for the grant of a patent outside India in contravention of section 39 " shall be omitted .

6. In section 64 of the principal Act, in sub- section ( 1 ) , in clause ( n ) , the words and figures " or made or caused to be made an application for

Amend- ment of section 64.

INDEX [1-5

GUJARAT GOVERNMENT GAZETTE , EX . , 7-2-1995 PART VI ]

the grant of a patent outside India in contravention of section 39 " shall be omitted .

Amend ment of section 118.

7. In section 118 of the principal Act , the words and figures " or makes or causes to be made an application for the grant of a patent in con- travention of section 39 " shall be omitted .

Sd/-

SHANKER DAYAL SHARMA,

President .

sd/- K. L. MOHANPURIA , Secretary to the Govt. of India, By order and in the name of the Governor of Ciujarat ,

Kum . H. K. JHAVERI, Secretary to Government,

GOVERNMENT CENTRAL PRESS , GANDHINAGAR.

INDEX Extra No. 2

REGISTERED NO . G/GNR/2

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI

THURSDAY , FEBRUARY 9, 1995/ MAGHA 20, 1916

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

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT,

Sachivalaya , Gandhinagar , 9th February, 1995 .

No. RP/ 3 /95/Ord . /14 /94/12 /E . The following ordinance promulgated by the Presi- dent and published in the Gazette of India , Extra - ordinary, Part II, Section 1, dated the 31st December, 1994 is republished for general information :---

GOVERNMENT OF INDIA

THE CUSTOMS TARIFF ( AMENDMENT ) ORDINANCE , 1994

No. 14 of 1994

Promulgated by the President in the Fourty- fifth year of the Republic of India.

An Ordinance further to amend the Customs Tariff Act , 1975 .

WHEREAS Parliament is not in session and the President is satisfied that circums . tances exist which render it necessary for him to take immediate action ;

NOW, THEREFORE , in exercise of the powers conferred by clause ( 1 ) ofarticle 123 of the Constitution the President is pleased to promulgate the following Ordinance :-

1. ( 1) This Ordinance may be called the Customs Tariff (Amendment ) Ordinance , 1994.

(2) It shall come into force on the 1st day of January, 1995.

title Short and com- mence- ment .

2-1

VI-Ex.- 2-1

INDEX 2-2

[PART VI GUJARAT GOVERNMENT GAZETTE , EX; 9-2-1995

51 of1975.

2. For sections 9,9Aand 9B of the Customs Tariff Act 1975 the following sections shall be substituted , namely:-

Substi- tution of now sections for sections 9,9A and 9B.

Counter- vailing duty on subsi- dized articles .

'9. (1) Where any country orterritory pays , bestows , directly or indirectly any subsidy upon the manufacture or production therein or thexportation therefrom of anyarticle including any subsidy on, transportation of stuen article, then upon the importation of any such article into India , whther thesame is imported directly from) the country or manufacture, production , or atherwise, and whether itis imported in the same condition as when exported from the country of manufacture production, orhas been changed in condition by manufacture , production or otherwise , the Central Government may , by notification in the Official Gazette , impose a countervailing duty not exceeding the amount of such subsidy .

Explanation . For the purposes of this section , a subsidy shall be deemed to exist if-

(a) there is financial contribution by a government , orany public body within the territory of the exporting or producing country, that is, where,-

(i) a government practice involves a direct transfer of funds ( including grants , loans and equity infusion ) , or potential direct transfer of funds or liabilities , or both ;

( ii) government revenue that is otherwise due is foregone or not collected (inclusing fiscal incentives ) ;

(iii ) a government provides goods or services other than general infrastruc- ture or purchases. goods ;

(in) a government makes payments to a funding mechanism, or entrusts or directs a private body to carry out one or more of the type of functions specifi- ed in clauses ( i ) to ( ii ) above which would normally be vested in the govern- ment and the practice in , noreal sense , differs from practices normally followed by governments ; or

(b) a government grants or maintains any form of income or price support , which operates directly or indirectly to increase export of any article from, or to reduce importany article into its territory, and a benefit is thereby conferred .

(2) .The Central Government may, pending the determination inaccordance with the provisions of thissection an the rules made thereunder of the amount of subsidy, impose a countevailing railing duty under this sub- section not exceeding the amount of such subsidy as provisionally estimated by it if such countervailing duty exceeds the subsidy as so determined ,-

(a) the Central Government shall , having regard to such dotermination.andas soon as may be after such deterimination, reduce such countervailingduty ; and

(b) refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so reduced .

(3) Subject to any rules made by the Central Government by notification in the Official Gazette, the countervailing dutyunder sub - section ( 1 ) or sub -section (2) shall not be levied unless it is determined that

(a) the subsidy releates to export performance ;

INDEX 2-3 GUJARAT GOVERNMENT GAZETTE , EX; 9-2-1995

PART VI]

(b ) the subsidy relates to the use of domestic goods over imported goods in export article ; or

(c) the subsidy has been conferred on a limited number of persons engaged in manufacturing , producing or exporting the article unless such a subsidy is for-

(i) rescasch activities conducted by or on behalf of persons engaged in the manufacture , production or export ;

(ii) assistance to disadvantaged regions within the territory of the expor- ting country; or

( iii) assistance to promote adaptation of existing facilities to new environmen- tal requirements .

(4) If the Central Government , is of the opinion that the injury to the domestic industry which is difficult to repair, is caused by massive improts in a relatively short period, of the article benefiting from subsidies paid or bestowed and where in order to preclude the recurrence of suchinjury , it is necessary to levy countervailing duty retrospectively, the Central Government may, by notification in the Official Gazette, levy countervailing duty fom a date prior to the date of imposition of countervailing duty under sub - section (2) but not beyond ninety days from the date of notification under that sub - section and notwithstanding anything contained in any law for the time being in force , such duty shall be payable from the date as specified in the notification issued under this sub -section .

(5) The countervailing auty chargeabe under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force .

(6) The countervailing duty imposed under this section shall , unless revoked ear- lier, cease to have effect on the expiry of five years from the date of such imposi- tion:

\ Provided that the Central Government , in a review, is of the opinion of that the cessation of suen duty is likely to lead to continuation or recurrence of subsidiza- tion and injury, it may, from time to time , extend the period of such imposition for a further period of five years and such further period shall commence from the date of order of such extension :

Provided further that where a review intiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the counter- vailing duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year.

(7) The amount of any such subsidy as referred to in sub - section ( 1 ) or sub- section ( 2 ) shall , from time to time , be ascertained and determined by the Central Government , after such inquiry as it may consider necessary and the Central Govern- mentniấy, by notification in the Official Gazette , make rules for thei such article and for the assessment and collection of any countervailing duty impo- sed upon the importation thereof under this section . r the identification of

(8) Every notification issued under this section shall , as soon as may be affer it is issued , be laid before cach House of Parliament .

9A (1) Where any article is exported from any country, or territory (hereinafter in this section referred to as the exporting country or territory ) to Indiaatless than its normal value, then ; upon the importation of such article into India, the Central Governmentmay, by notification in the Official Gazette, impose an anti -dumping duty not exceeding the margin of dumping in relation to such article .

Anti- dumping dumped duty on articles .

Explination . For the purpoes of this section ,

(a) margin of dumping " , in relation to an article , means the difference between its export price and its normal value ;

INDEX 2-4

GUJARAT GOVERNMENT GAZETTE , EX; 9-2-1995

[PART VI

(b) " export price" , in relation to an article , means the price of the article ex- ported from the exporting country or territory and in cases where there is no export price or where the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the im- ported article are first resold to an independent buyer or in if the article is not resold to an independent buyer, or not resold in the condition as imported on such reasonabe basis as may be determined in accordance with the rules made under sub - section ( 6) ;

(i) the comparable price , in the ordinary course of trade , for the like article - when meant for consumption in the exporting country or territory as deter- mined in accordance with the rules made under sub - secion (6) ; or

( ii) when there are no sales of the like article in the ordinary course of trade in the aomestic market of the exporting country or territory, or when because of the particulars market situation or low volume of the sales in the domestic market of the exporting country or territory, such sales do not per- mit a proper comparison . the normal value shall be either-

(a) comparable representative price of the like article when exported from the exporting country or territory or an appropriate third country as de- termined in accordance with the rules made under sub -section (6) ; or

(b) the cost of production of the said article in the country of origin alongwith reasonable addition for administraive , selling and general costs and for profits , as determined in accordance with the rules made under sub - section (6) :

Provided that in the case of import of the article from a country other than the country of origin and where the article has been merely transhipped through the coun- try of export or such article is not produced in the country of export or there is no comparable price in the country of export , the normal value shall be determined with reference to its price in the country of origin

(2) The Central Government may, pending the determination in accordance with the provisions of this section and the rules made thereunder of the normal value and the margin of dumping in relation to any article, impose on the importation of such article into India an anti -dumping duty on the basis of a provisional estimate of such vaule and margin and if such anti - dumping duty exceeds the margin as so determined:

(a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such anti-dumping duty; and

(b) refund shall be made of so much of the anti-dumping duty which has been collected as is in excess of the anti-dumping duty as so reduced .

(3) If the Central. Government, in respect of the dumped article under inquiry, is of the opinion that-

(i) there is a history of dumping which caused injury or that the importer was , or should have been , aware that the exporter practices dumping anand that such dum- ping would injury, and

(22) ( ii) the injury is caused by massive dumping of an article imported in a re- lative short time which in the light of the timing and the volume of imported article dumped and other circumstances is likely to seriously undermine the remedial effect of the anti -dumping duty liable to be levied.

the Central Government may, be notification in the Official Gazette , levy anti - dum- . ping duty retrospectively from a date prior to the date of imposition of anti-dumping duty under subsection ( 2) but not beyond ninety days from the date of notification under that sub - section , and notwithstanding anything contained in any law for the time being in force , such duty shall be payable at rate and from such date as may. be specified in the notification .

INDEX 2-5 PART VI ] GUJARAT GOVERNMENT GAZETTE , EX; 9-2-1995

(4) The anti - dumping duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force .

(5) The anti -dumping duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition :

Provided thatifthe Central Government , in a review, is of the opinion that the cesssa- tion of such duty is likely to lead to continuation or recurrence of dumping and injury; it may, from time to time, extend the period of such imposition for a funther period of five years and such futher period shall commence from the date of order of such extension : :

Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry , the anti-dum- ping duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year .

(6) The margin of dumping as referred to in sub - section ( 7) or sub -section (2 ) shall, from time to time, be ascertained and determined by the Central Government , after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette , make rules for the purposes of this section , and without prejudice to the generality of the foregoing, such rules may provide for the manner inner in which articles liable for any anti - dumping duty under this section may be identified , and fore the manner in which the export price and the normal value of,

and the mrgin of dumping in relation to , such articles may be determined and for the assessment and collection of such anti - dumping duty . :

(7) Every notification issued under this section shall , as soon as may be after it is issued, be laid before each House of Parliament .

9B. ( 1 ) Notwithstandinganything contained in section 9 or section 9A,-

(a) no article shall be subjected to both countervailing duty and anti -dumping duty to compensate for the same situation of dumping or export subsdization ;

No levy under section 9 or see . tion 94. in certain cases .

(b) the Cenral Government shall not levy any countervailing duty or anti -dum- ping duty,-

(i) under section 9 or section 9A by reasons of exemption of such articles from duties or taxes borine by the like article when meant for consumption in the country of origin or exportation or by reasons of refund of such duties taxes . or

( ii) under sub - section ( 1) of each of these sections , on the import into India of any article from a member country of the World Trade Organisation or from a country with whom Government of India as a most favoured nation agree- ment (hereinafter referred as a specified country ) , unless in accordance with the rules made under sub -section (2) of this section , a determination has been made that import of such article into India causes or thereatens material injury to any established industry in India or materially retards the establishement of any in- dustry in India; and

( iii) under sub - section (2) of seach of these sections , on imprt into India of any article from the specified countries unless in accordance with the rules , amade under sub - section (2) of this section , a preliminary findings has been made of subsidy or dumping and consequent injury a to domestic Industry ; and a further determination has also been made that a duty is necessary to prevent injury being caused during the investigation;

VI-2-2

INDEX [PART VI GUJARAT GOVERNMENT GAZETTE , EX; 9-2-1995

2-6

Provided that nothing contained in sub - clauses (ii ) and ( iii ) of clause (b ) shall apply if a countervailing duty or an antidumping duty has been imposed on any article to prevent injury or threat of an injury to the domestic industry of third country exporting the like articles to India ;

( i) any countervailing duty under section 9 , at any time, upon receipt of satisfactory voluntary undertaking from the government of the exporting country or territory agreeing the eliminate or limit the subsidy or take other measures concerning its effect , or the exporter agreeing to revise the price of the article and if the Central Government is satisfied that the injurious effect of the subsidy is climinated thereby

( ii) any anti -dumping duty under section 9A, at any time, upon receipt of satisfactory voluntary undertaking from any exporter to ;revise its prices or to cease exports to the area in question at dumped price and if the Central Government is satisfied that the injurious effect of dumping is eliminated by such action .

(2) The Central Government may, by notification in the Official Gazette make, rules for the purposes of this section , and without prejudice to the generality of the foregoing, such rules may provide for the manner in which any investigation may be made for the purposes of this section, the factors to which re gard shall be at in any such investigation and for all matters , connected with such investigation .

Appeal .

52of 1962 .

9C. ( 1) An appeal against the order of determination or review therecf regard- ing the existence, degree and effect of any subsidy or dumping in relation to import of any article shall lie to the Customs , Excise and Gold ( Control ) Aprellate Tribural constituted under section 129 of the Customs Act , 1962 ( hereinafter referred to as the Appellate Tribunal ) .

(2) Every appeal under this section shall be filed within nencty days of the dato of the date of order under appeal ;

Provided that the Appellate Tribunal may entertain any appeal after the expiry of the said period of ninety days , if it is satisfied that the appellate, was revented by sufficien cause from filing the appeal in time.

7 (3) The Appellate Tribunal may, after giving the parties to the appeal an oppor- tunity of being heard , pass such orders thereon as it thinks fit , confirming, modifying or annulling the order appealed against .

52 of 1962 .

(4) The provisionssofof sub - section ( 1) , (2) , (5) and (6) of section 129 C of the Customs Act , 1962 shall apply to the Appellate Tribunal in the discharge of its functions under thisAct as they apply to it in the discharge of its functions under the Customs Act , 1962.

(5) Every appeal under sub -section ( 1) shall heard by a Special Bench constituted by the President of the Appellate Tribunal for hearing such appeals and such Bench shall consist of the President and not less than two members and shall include one judi- cial member and one technical member.',

SHANKER DAYAL SHARMA, President .

K. L. MOHANPURIA , Secretary to the Government of India .

By order and in the name of the Governor of Gujarat ,

KUM. H. K. JHAVERI, Secretary to Government .

GOVERNMENT CENTRAL PRESS , GANDHINAGAR .

INDEX Extra No. 3

REGISTERED NO. G/GNR/2

सत्यमेव जयते

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol. XXXVI]

MONDAY , MARCH 6, 1995/ PHALGUNA 15 , 1916

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

PART VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar , 28th February , 1995 .

No. RP /9 /95/ Ord.2/95 /17 /E . The following ordinance promulgated by the President and published in the Gazette of India , Extra - ordinary, Part - II , Section 1, dated the 13th January, 1995 is republished for general information :-

GOVERNMENT OF INDIA

THE INDUSTRIAL DEVELOPMENT BANK OF INDIA (AMENDMENT) ORDINANCE , 1995 :

No. 2 of 1995]

[13th January, 1995 .

Promulgated by the President in the Forty -Fifth Year of the Republic of India .

An Ordinance further to amend the Industrial Development Bank of India Act, 1964 .

WHEREAS the Industrial Development Bank of India (Amendment ) Ordinance , 1994 , to provide for the aforesaid matter was promulgated by the President on the 12th day of October , 1994 ;

AND WHEREAS the Industrial Development Bank of India (Amendment ) Bill , 1994 to replace the said Ordinance has been passed by the House of the People and is pending in the Council of States ;

AND WHEREAS Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for him to take immediate action ;

NOW, THEREFORE , in exercise of the powers conferred by clause ( 1 ) of article 123 of the Const itution, the President is pleased to promulgate the following Ordinance :--

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[PART VI GUJARAT GOVERNMENT GAZETTE , EX ; 6-3-1995

1. (1) This Ordinance may be called the Industrial Development Bank of India (Amendment ) Ordinance, 1995 .

(2) It shall be deemed to have come into force on the 12th day of October, 1994 .

Short title and come mence- ment .

18 of 1964 Ament- ment of section 2 .

2. In section 2 of the Industrial Development Bank of India Act , 1964 (hereinafter referred to as the principal Act) , for clause (d) , the following clause shall be subsittuted, namely:-

(d) " Industrial Finance Corporation " means the Industrial Finance Corporation of India Limited formed and registered under the Companies Act , 1956 ; ' .

1 of 1956 .

3. For section 4 of the principal Act , the following section shall be substituted , namely:--

Substitu tion of new section for section 4 .

Autho- rised capital .

"4. (1 ) The authorised capital of the Development Bank shall be two thousand crores or rupees divided into one hundred and fifty crores fully paid-up equity shares of rupees ten each and, subject to the provisions of section 4E , fifty crores of fully paid-up redeemable preference shares of rupees ten each .

(2) The Development Bank may, from time to time , by a resolution in general meeting, increase the authorised capital to an amount not exceeding five thousand crores of rupees consisting of such number of equity shares and redeemable preference shares as it deemes fit . " ."

4. In section 4A of the principal Act , sub -section (2) shall be omitted.

Amend ment of section 4A.

5. After section 4B of the principal Act , the following sections shall be inserted, namely:-

Insertion ofnew sections 40, 4D and 4E .

Issued capital.

"4C . ( 1) The issued capital of the Development Bank of seven hundred and fifty- three crores of rupees whichstands fully vested in and subscribed by the Central Government immediately before the commencement of the Industrial Development Bank of India (Amendment) Ordinance , 1995 shall , on such commencement , stand divided into seventy- five crores and thirty lakhs equity shares of rupees ten each.

(2) The Board may, from time to time , increse the issued equity share capital of the Development Bank by allotment of shares to such persons and on such terms and conditions as the Board may determine :

Provided that no increase in the issued equity shall be made in such a manner that the Central Government holds at any times less than fifty- one per cent , of the issued equity capital of the Development Bank .

4D. ( 1) The Development Bank may, by a resolution passed in a general meeting of the share-holders , reduce its share capital in any way .

Reduction of share capital.

(2) Without prejudice to the generality of the foregoing power , the share capital may be reduced by ,-

(a) extinguishing or reducing the liability on any of its equity shares in respect of share capital not paid up .;

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PART, VI]

(b) either with or without extinguishing or reducing liability on any of its equity shares , cancelling any paid - up share capital which is lost , or is unrepresented by available assets ; or

(c) eitherwith or without extinguishing or reducing liability or any of its equi- ty shares, paying off any paid- up share capital which is in excess of the wants of the Development Bank .

(3) If any general meeting referred to in sub- section (1) ,the resolution for redu- ctionofshare capital shall be passed by shareholders entitled to vote, voting in person or , where proxies are allowed, by proxy and the votes cast in favour of the resolu- tion are not less than three times the number of the votes , if any, cast against the resolution by shareholders so entitled and voting.

4E . (1) The Central Government may, at any time after the commencement of the Industrial Development Bank of India (Amendment ) Ordinance, 1995 and by notification in the Official Gazette , convert such number of equity shares held by it not exceeding fifty crores as if may decide into redeemable preference shares .

(2) The redeemable preference shares referred to in sub-section (1) shall-

Conversion of equity shares into redeemable preference shares.

(a) carry such fixed rate of dividend as the Central Government may specify at the time of such conversion ; and

(b) neither be transferable nor carry any voting rights .

(3) The redeemable preference shares referred to in sub -section (1) shall be redeemed by the Development Bank within three years from the date of such conver- sion in such instalments and in such manner as the Board may determine ." .

6. In section 5 of the principal Act ,-

Amend ment of section 5.

(a) for sub-sections (1) and (2 ), the following sub -sections shall be substituted, namely :-

"(1) The general superintendence, direction and management, of the affairs and business of the Development Bank shall vest in a Board of directors which may exercise all powers and do all such acts and things , as may be exercised or done by the Development Bank and are not by this Act expressly directed or required to be done by the Development Bank in general meeting.

(2) The Board may direct that any powerwer exercisable by it under this Act shall also be exercisable in such cases and subject to such conditions , if any, as may be , specified by it, by the chairman, managing director or the whole -time director .";

(b) sub -section (4) shall be omitted.

7. In section 6 of the principal Act ,-

Amend ment of section 6.

(a) for sub -section (1) , the following sub-section shall be substituted namely :--

"(1) The Board shall consist of the following namely :-

(a) a chairman and a managing director appointed by the Central Government :

Provided that the same person may be appointed to function both as chairman and as managing director ;

(b) one whole-time director appointed by the Central Government on the recomme- ndation of the Board;

INDEX [PARTVI 3-4

GUJARAT GOVERNMENT GAZETTE , EX ; 6-3-1995-

(d) three directors from amongst persons having special knowledge of, and profe- ssional experience in, science, technology, economics , industry, banking, industrial co-operatives, law, industrial finance , investment , accountancy, marketing or any other matter, the special knowledge of, and professional experience in, which would, in the opinion of the Central Government, be useful to the Development Bank, nominated by the Central Government ; and

(e) such number of directors elected, in the prescribed manner, by shareholders other than the Central Government , whose names are entered on the register of shareholders of the Development Bank ninety days before the date of the meeting in whichsuch election takes place on the following basis , namely :-

(2) where the total amount of equity share capital issued to such sharehol- ders is ten percent , or less of the total issued equity capital, two directors ;

(ii ) where the total amount of equity share capital issued to such shareholders is more than ten percent . but less than twenty-five percent . of the total issued equity capital , three directors ; and

(iii) where the total equity share capital issued to such shareholders is twenty- five per cent . or more of the total issued equity capital , four directors:

Provided that until the assumption of charge by the elected directors under this clause, the Central Government may at any time nominate such number of, directors, not exceeding four, from amongst persons having special knowledge of, and professional experience in, science , technology, economies , industry, banking, industrial co - operatives , law, industrial finance, investment , accountancy, marketing or any other matter, the special knowledge of, and professional experience in , which would, in the opinion of the Central Government , be useful to the Develop- ment Bank for carrying out its functions ." ;

(b) in sub- sections (2 ) and (3 ) , for the words "the chairman and the managing director", the words "the chairman, the managing director and the whole-time dire- ctor" shall be substituted ;

(c) in sub -sections (24 ) and (34 ) , for the words " the chairman or the managing director" wherever they occur , the words " the chairman , the managing director or the whole -time director " shall be substiatuted;

(d) for sub -section (44 ) the following sub -section shall be subsituted, namely:-

"(44) Subjet to the provisions of sub -section (4),-

(a) every director nominated under clause ( d) of sub - section (1) shall hold office for such term not exceeding three years as the Central Government may specify in this behalf and thereafter until his successor assumes office, and shall be eligible for re -nomination:

Provided that no such director shall hold office continuously for a period exceeding six years ; and

(b) every dirctor elected under clause ( e) of sub -section (1) shall hold office for three years and thereafter until his successor assumes office, and shall be eligible for re-election :

Provided further that no such director shall hold office continuously for a period exceeding six years ; "

(e) after sub -section (44) , the following sub-section shall be inserted , namely:-

'(4B) The shareholders , other than the Central Government may, after giving to the director a reasonable opportunity of being heard in the manner as may

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PART VI

be prescribed, by resolution passed by majority of the votes of such sharoholders holding in the aggregate not less than one -half of the share capital held by such shareholders , remove any director elected under clause (c) of sub -section (1) and elect another director in his place to fill the vacancy so caused." ;

(f) for sub -section (5) , the following sub -section shall be substituted , namely:-

"(5)(i) A meeting of the Board shallbe held at least once every three months andatleast four meetings shall be held every year and the meetings may be held at such places as may be prescribed .

( ii) Notice of every meeting of the Board shallbe giver in writing to every director for the time being in India, and at his usual address in India to every other director .

(54) Subject to the provisions contained in this Chapter, the Board may meet at such times and places and shell observe such rules ofprocedure in regard to transaction of its business including the manner of adoption of resolutions as may be presrcibed. "

8. Section 6A of the principal Act shall be omitted.

Omission of section 6A .

9. After section 6A of the principal Act , the following sections shall be inserted namely:-

Insertion of new sections 6B and 6C .

"6.B. ( 1 ) A person shall not be eligible for being elected as a director clause ( e) of sub -section ( 1) of section 6 , if he-

Disquali- fications ofdirec- tors .

(a) has been found to be of unsound mind by a court of competent jurisdi- ction and the finding is in force .

(b) is an undischarged insolvent .

(d) has been convicted by a court of any offence involving moral turpitude and sentenced in respect thereof to imprisonment for not less than six months and a period of five years has not elapsed from the date, of expiry of the sentence ; or

(e) has not paid any call in respect of shares of the Development Bank held by him , whether alone or jointly with others , and six months have elapsed from the last day fixed for the payment of the call . !

6C . (1 ) The office of a director shall become vacant if he-

(a) becomes subject to any of the disqualifications mentioned in section 6B; or

Vacation ofoffice by director .

(b) resigns his office by giving notice in writing under his hand and the resignation is accepted; or

(2) Notwith standing anything in clause (a) of sub -section (1), the disquali- fications referred to in that cause shall not take effect-

VI-Ex 3 (2 )

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[PART VI

(a) for thirty days from the date of the adjudication, sentence or order ;

(b) where any appeal or petition is preferred within thirty days aforesa id against the adjudication, sentence or conviction resulting in the sentence or order untill the expiry of seven days fromthe date on which such appeal or petition is disposed of or

(c) where within the seven days aforesaid, any further appeal or petition is preferred in respect ofthe adjudication , sentence, conviction or order and the appeal or petition, if allowed, would result in the removal of the disqualification, until such further appeal or petition is disposed of ." .

10. In section 7 of the principal Act , for sub - section ( 1 ) , the following sub -section shall be substiatted, namely:-

Amend- ment of section 7.

"(1) The Board shall constitute an Executive Committee consisting of the chair- man, the managing director, the whole -time director and such other directors as it may deem fit." .

11. In section 8 of the principal Act , for the proviso the following proviso shall be substituted , namely:---

Amend- nent of section 8 .

"Provided that no fees shall be payable to the chairman if he is appointed whole- time, or to the managing director or to the wholetime director or to any other di- rector who is an official of the Government ." .

Amend- ment of section 9 .

12. n section 9 of the principal Act , in sub - section ( 1 ) , in clauses (a) , (c ) , (ca) , (f) and ( g) , for the words "which may be notified by the Central Government in this behalf ", wherever they occur, the words which may be approved by the Board in this behalf", shall be substituted .

13. In section 11 of the principal Act, in sub -section ( 1) ,-

Amend- ment of section 11 .

(a) in clause (c) , for the words " the Central Government " , the words "the Board" shall be substituted;

(6) for clause (d) , the following clause shall be substituted , namely:-

"(d) accept deposits on such terms as may be approved by the Board .

14. In section 12 of the principal Act , sub-section (3) and (4) shall be omitted.

Amend- metn of section 12 .

15. After section 13 of the principal Act, the following Chapters shall be nserted, namely:-

Insertion of new Chapters IV-A and IV -B .

" CHAPTER IV-A

13A. (1) Save as otherwise provided in sub -section (2 ), the equity shares of the Development Bank shall be frreely transferable .

Free transfer ability of shares .

(2) Nothing contained in sub -section ( 1) shall entitle the Central Government to transfer any shares held by it in the Development Bank if such transfer will re- sult in reducing the equity shares held by it to less than fifty - one per cent of the issued equity capital of the Development Bank .

INDEX PART VI

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GUJARAT GOVERNMENT GAZETTE , EX ; 6-3-1995

13B . (1) The Development Bank shall keep at its head office a register, in one or more books , of the shareholders and shall enter therein he following particulars so far as they may be available, namely:-

( i) the names, addresses and occupations , if any , of the shareholders and a state- ment of the shares held by each shareholder, distinguishing each share by it denoting number;

(ii) the date on which each person is so entered as a shareholder ;

( iii) the date on which any person ceases to be a shareholder; and

(iv) such other particulars as may be prescribed .

(2) Notwithstanding anything contained in sub - section (1) , it shall be lawful for the Development Bank to keep the register of the shareholders in computer floppies or diskettes subject to such safeguards as may be prescribed .

1 of1872 .

(3) Notwithstanding anything contained in the Indian Evidence Act , 1872 , a copy of, or extract from , the register of shareholders , certified to be a true copy un- der the hand of an officer of the Development Bank authorised in this behalf, shall, in all legal proceedings , be admissible in evidence .

130. Notwith standing anything contained in section 13B , no notice of any trust, express , implied or constructive, shall be entered on the register of share holders or be receivable by the Development Bank .

Trust not to be enter ed on the register ofshare< holders .

13D. (1) The Board may refuse to register the transfer of any shares in the name of transferee on any one or more of the following grounds , and on no other ground , namely:-

(a) the transfer of the shares is in contravention of the provisions of this Act or regulations made thereunder or any other law;

Board's reight to refuse registra- tion of transfer ofshares .

(b) the transfer of the shares, in the opinion of the Board , is prejudicial to the interests of the Development Bank or to the public interest ;

(c) the transfer of shares is prohibited by an order of a court , tribunal or any other authority under any law for the time being in force.

(2) The Board shall , before the expiry of two months from the date on which the instrument of transfer of shares of Development Bank is lodged with it for the pur- pose or registration of such transfer, not only form, in good faith, its opinion as to whether such registration ought not or ought to be refused on any of the grounds re- ferred to in sub-section (1) but also,-

(a) if it has formed the opinion that such registration ought not be so refused, effect such registration; and

(b) if it has formed the opinion that such registration ought to be refused on any of the grounds mentioned in sub - section (1) , intimate the transferor and the transferee by notice in writing .

(3) An appeal against the order of refusal of the Board under sub section (2) shall lie ta the Central Government and the procedure for filing and hearing of such appeal shall be in accordance with the rules made by the Central Government in this behalf.

INDEX [PART VI GUJARAT GOVERNMENT GAZETTE , EX ; 6-3-1995

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2 of 1882 .

13E . Notwithstanding anything contained in the Indian Trusts Act , 1882 , the shares of the Development Bank shall be deemed to be included among the securities enumerated in section 20 of the said Act .

Shares to be securities under the Indian Trusts Act,1882.

CHAPTER IV- B

MEETING AND PROCEEDINGS

Annual general meeting.

13F. (1 ) The Development Bank shall in each year hold, in addition to any other meetings, a general meeting as its annual general meeting and shall specify the mee- ting as such in the notices colling it ; and not more than fificen months shall elapse between the date of one annual general meeting and that of the next :

Provided that the Development Bank may hold the first annual general meeting within a period of six months from the date on which it allots shares for the first time to public for subscription :

Provided further that the Central Government may extent the time within which any annual general meeting shall be held by a period not exceeding thee months .

(2) Every annual general meeting shall be called for a time during business hours, on a day that is not a public holiday, and shall be held either at head office or at some other place within the city or town in which the head office is situate .

26 of 1881 .

Explanation . for the purposes of this section , "public holidoy " means a public holyday within the meaning of the Negotiable Instruments Act , 1881 :

Provided that so Sunday shall be deemed to be such a holiday in relation to any meeting:

Provided further that no day declared by the Central Government to be a public holiday shall be deemed to be such a holiday, in relation to any meeting, unless the declaration was notified before the issue of the notice convening such meeting .

13G. Every shareholder of the Development Bank holding equity shares shall have a right to vote in respect of such shares on every resolution and his voting right on a poll shall be in proportion to his share of the paid-up equity capital of the Deve- loment Bank:

Restric- tion on exercising of voting right .

Provided , however, that no shareholder , other than the Central Government , shall be entitled to exercise voting rights in respect of any equity shares held by him in excess of ten per cent . of the issued equity capital .

13H. (1 ) The shareholders present at an annual general meeting shall be entitiled to discuss and adopt-

(a) the balance heet and profit and loss account of the Development Bank made up to the date on which its accounts are closed and balanced;

(b) the report of working of the Development Bank for the period covered by the accounts ;

Matters to be discussed and pro- cedure in annual general meeting.

(d) proposals for declaration of dividend and capitalisation of reserves .

(2) The share-holders present at an annual general meeting may also discuss any other matter to be transacted at such meetings in accordance with the provisions of this Act .

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(3) The matters relating to-

(a) the manner in which annual general meeting or other meetings are held under this Act and the procedure to be followed thereat ;

(b) the manner in which voting rights may be exercised and resolutions may be passed; and

shall be such as may be prescribed. " .

16. In section 18 of the principal Act , in sub - section (3) , for the words " Central Government" , the words "Development Bank" shall be substituted .

Amend- ment of section 18.

71. In section 22 of the principal Act , in sub -section (2 ) , the following sub - section shall be substituted , namely:-

Amend- ment of section 22 .

"(2) After making provision for bad and doubtful debts, depreciation of assets and for all other matters for which provision is necessary or expedient or which is usually provided for by bankers and for the reserve fund referred to in sub-secton (1), and after transferring a part of the profits to such other reserves or funds as may be considered appropriate, the Board may, out of its net profits , declare a dividend ." .

18. (1) In section 23 of the principal Act, ----

Amend- ment of section 23 .

(a) for sub-section (1) , the following sub -section shall be substituted , namely:

1 of 1956 .

"(1) The accounts of the Development Bank shall be audited by auditors duly qualified to act as auditors under sub - section (1) of section 226 of the Companies Act , 1956 who shall be appointed by the Development Bank in general meeting of the shareholders out of the panel of auditors approved by the Reserve Bank for such term and on such remuneration as the Reserve Bank may fix. " ;

(b) in sub- section (5) , for the words "with in four months from the date on which its accounts are closed and balanced" , the words "within one month from the date on which the annual general meeting is held" shall be substituted .

19. After section 32 of the principal Act , the following section shall be inserted, namely:-

Insertion of new section 32A .

Nomina tion in respect of deposits, bonds ete.

" 32A . ( 1 ) Notwithstanding anything contained in any other law for the time being in fcrce , where a nomination in respect of any deposits, bonds or other securi- ties is made ir. the prescribed malrrer , the amount due en such deposits , bonds or securitics shell , co the death of the depcsitor er holder thereof, vest in, and be payakle to , the nominee subject to any right , title or interest of any other person to such deposits , bonds or securities .

(2) Ary payment by the Development Bank in accordance with the provisions of sub- section. (1) shall constitute a full discharge to the Development Bank of its lia bility in respect of such deposists , bonds or securities ." .

20. In section 37 of the principal Act,-

Amend- ment of section 37 .

(a) in sub -section (2) ,-

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(i) in clause (a) , the words "and the manner of adoption of resolutions" shall be inserted at the end ;

(ii) after clause (da) , the following clauses shall be inserted, namely:-

"(b) the manner in which and the conditions subject to which shares may be held and transferred;

(dc) matters relating to the rights of shareholders ;

(dd) the maintenance of share registers and the particulars to be entered therein ;

(de) the safeguards to be observed in the maintenance of register of shareholders on computer floppies or diskettes ,

(df) the inspection and closure of the registers and all other matters conncted therewith;

(dg) the holding and conduct of elections of directors under this Act and the determination of disputes regarding the qualification of directors;

(dh) the manner in which general meetings shall be convened , the procedure to be followed thereat , the manner in which voting rights may be exercised , resolutions passed and businesstrans actedin such meetings another mat ters relating to meetings ;

(di) the manner in which notices may be served on shareholders or other persons;

(dj) the manner in which nomination may be made in terms of section 32 ;"

(b) for sub -section (4) , the following sub -section shall be subtituted, namely:---

" (4) Every regulation or rule made under this Act 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 follo- wing the sessions or the successive sessions aforesaid , both Houses agree in making anymodification in the regulation orrule or both Houses agree that the regulation or rule should not be made , the regulation or rule shall thereafter 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 regulation or rule ." .

Ord.11 of 1994 .

21. ( 1) The Industrial Davelopment Bank of India (Amendment) Ordinance , 1994 is hereby repealed .

Repeal and saving.

(2) Notwithstanding such repeal , anything done or any action taken under the pri- ncipal Act , as amended by the said Ordinance , shall be deemed to have been done or taken under the principal Act , as amended by this Ordinance .

SHANKER DAYAL SHARMA , President .

K. L. MOHANPURIA , Secy. to the Govt . of India .

By order and in the name of the Governor of Gujarat ,

Smt . K. R. TRIVEDI, Secretary to Government .

GOVERNMENT CENTRAL PRESS , GANDHINAGAR.

INDEX REGISTERED NO. G/GNR/2 Extra No. 4

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

TUESDAY, MARCH 21, 1995 / PHALGUNA 30, 1916 Vol . XXXVI ]

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

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya, Gandhinagar , 18th March, 1995.

No. RP/12/95/Ord . 3/95/23 /E . The following ordinance promulgated by the President and published in the Gazette , of India, Extraordinary , Part II, Section 1, dated the 17th January, 1995 is republished for general information :-

GOVERNMENT OF INDIA

THE CABLE TELEVISION NETWORKS (REGULATION) ORDINANCE, 1995

(17th January, 1995) (No. 3 of1995)

Promulgated by the President in the Forty - fifth Year of the republic of India .

An Ordinance to provide for the regulation of the operation of cable television networks in the country andformatters connected therewith or incidental thereto.

WHEREAS the Cable Television Networks (Regulation) Ordinance, 1994 to provide for the aforesaid matter was promulgated by the President on the 29th day of September, 1994;

ANDWHEREAS the Cable Television Networks (Regulation) Bill , 1994 to replace the said Ordinance has been passed by the Council of States and is pending in the House of the People;

ANDWHEREAS Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for him to take immediate action;.

NOW, THEREFORE , in excercise of the powers conferred by clause (1 ) of article 123 of the Constitution , the President is pleased to promulgate the following Ordinance:-

VI -Ex-4-1

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[ PART VI

CHAPTER I

PRELIMINARY

1. (1) This Ordinance may be called the Cable Television Networks (Regulation ) Ordinance, 1995 .

Shorttitle, extent and commence- ment .

(2) It extends to the whole of India,

(3 ) It shall be deemed to have come into force on the 29th day of September, 1994.

Definitions

2. In this Ordinance , unless the context otherwise requires ,

(a) " cable operator " means any person who provides cable service through a cable television network or otherwise controls or is responsible for the management and operation of a cable television network;

(b ) " cable service " means the transmission by cables of pro- grammes including re -transmission by cables of any broadcast television signals ;

(c) " cable television network " means any system consisting of a set of closed transmission paths and associated signal generation control and distribution equipment, designed to provide cable service for reception by multiple subscribers;

(d) " company" means a company as defined in section 3 of the Companies Act , 1956;

1 of1956,

(e) "person" means-

( i) an individual who is a citizen of India ;

(ii) an association of individuals or body of individuals , whether incorporated or not , whose members are citizens of India;

(iii) a company in which not less than fifty - one per cent of the paid -up share capital is held by the citizens of India ;

( f) "prescribed " means prescribed by rules made under this Ordinance;

(g) "programme" means any television broadcast and includes-

(i) exhibition of films , features , dramas , advertisements and serials through video cassette recorders or video cassette players ;

(ii) any audio or visual or audio- visual live performance or presentation,

and the expression " programming service " shall be construed accordingly;

(h) "registering authority" means such authority as the Central Government may, by notification in the Official Gazette, specify to perform the functions of the registering authority under this Ordin- ance;

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? (i) " subscriber " means a person who receives the signals of cable television network at a place indicated by him to the cable operator, without further transmitting it to any other person,

CHAPTER II

REGULATION OF CABLE TELEVISION NETWORK

3. No person shall operate a cable television network unless he is registered as a cable operator under this Ordinance :

to be operated except

Cable television rnetwork not after regis- tration .

Provided that a person operating a cable television network , imme- diately before the commencement of this Ordinance, may continue to do so for a period of ninety days from such commencement ; and if he has made an application for registration as a cable operator under section 4 within the said period, till he is registered under that section or the re- gistering authority refuses to grant registration to him under that sec. tion.

Registra- tion as cable operator.

4. (1 ) Any person who is operating or is desirous of operating a cable television network may apply for registration as cable operator to the registering authority .

(2) An application under sub -section ( 1 ) shall be made in such form and be accompanied by such fee as may be prescribed .

shall (3) On receipt of the application, the registering authority satisfy itself that the applicant has furnished all the required informa- tion and on being so satisfied , register the applicant as a cable operator and grant to him a certificate of such registration:

Provided that the registering authority may , for reasons to be re- corded in writing and communicated to the applicant, refuse to grant registration to him if it is satisfied that he does not fulfil the condition specified in clause ( e ) of section 2 .

Program- me code .

5. No person shall transmit or re-transmit through a cable service any programme unless , such prescribed programme code: programme is in conformity with the

Provided that nothing in this section shall apply to the programmes of foreign satellite channels . which can be received without the use of any specialised gadgets or decoder .

Advertise- ment code .

6. No person shall transmit or re- transmit through a cable service any advertisement unless such advertisement is in conformity with the prescribed advertisement code:

Provided that nothing in this section shall apply to the programmes of foreign satellite channels which can be received without the use of any specialised gagets or decoder .

Mainte- nance of Register .

7. Every cable operator shall maintain a register in the prescribed form indicating therein in brief the programmes transmitted or re - transmit- ted through the cable service during a month and such register shall be maintained by the cable operator for a period of one year after the actual transmission or re - transmission of the said programmes .

INDEX 4-4]

GUJARAT GOVERNMENT GAZETTE, EX. , 21-3-1995

[ PART VI

8. (1 ) Every cable operátor using à dish antenná or Television Re- cerve only shall, from the commencement of this Ordinance, re-transmit at least two Doordarshan channels of his choice through the cable ser- vice.

Compul- sory trans mission of two Doordars channels.

(2) The Doordarshan channels referred to in sub -section (1) shall be re-transmitted without deletion or alteration of any programme trans- mitted on such channel .

63 of 1986.

Use of standard equipment in cable televisioo network .

9. No cable operator shall , on and from the date of the expiry of a period of three years from the date of the establishment and publication of the Indian Standard by the Bureau of Indian Standards in accordance with the provisions of the Bureau of Indian Standards Act, 1986, any equipment in his cable televsion network unless such equipment con- forms to the said Indian Standard. use

10. Every cable operator shall ensure that the cable television network being operated by him does not interfere, in any way , with the function- ing of the authorised telecommunication systems .

Cable television network not to interfere with any telecom. munica- tion system.

CHAPTER III .

SEIZURE AND CONFISCATION OF CERTAIN EQUIPMENT

11. (1) If any officer, not below the rank of a Group 'A' officer of the Central Government authorised in this behalf by the Government (here- inafter referred to as the authorised officer ) , has reason to believe that the provisions of section 3, have been or are being contravened by any cable operator , hé mày seize the equipment being used by such cable operator for operating the cable television network.

Power to seize equip- ment used for operat- ingthe cable television network.

(2) No such equipment shall be retained by the authorised officer for a period exceeding ten days from the date of its seizure unless the approval of the District Judge, within the local limits of whose jurisdic- tion such seizure has been made, has been obtained for such retention .

Confis- cation.

12. The equipment seized under sub- section ( 1 ) of section 11 shall be liable to confiscation unless the cable, operator from whom the equip ment has been seized registers himself as a cable operator under sec- tion 4 within a period of thirty days from the date of seizure of the said equipment .

13. No seizure or confiscation of equipment referred to in section 11 or section 12 shall prevent the infliction of any punishment to which the person affected thereby is liable under the provisions of this Ordinance.

Seizure or con- fiscation ofequip nốttò interfere with other punish ment,

INDEX PART VI ]

[4-5

GUJARAT GOVERNMENT GAZETTE, EX. , 21-3-1995

14. (1) No order adjudicating confiscation of the equipment referred to in section 12 shall be made unless the cable operator has been given a notice in writing, informing him of the grounds on which it is proposed to confiscate such equipment and giving him a reasonable opportunity of making a representation in writing, within such reasonable time as may be specified in the notice against the confiscation and if he so desires of being heard in the matter :

Giving of op- portunity to the cable operator of seized, equip- men .

Provided that where no such notice is given within a period of ten days from the date of the seizure of the equipment , such equipment shall be returned after the expiry of that period to the cable operator from whose possession it was seized ,

5 of 1908.

(2) Save as otherwise provided in sub - section (1 ) , the provisions of the Code of Civil Procedure , 1908 shall , so far as may be , apply to every proceeding referred to in sub- section ( 1 ) .

Appeal 15. (1 ) Any person aggrieved by any decision of the court adjudicating a confiscation of the equipment may prefer an appeal to the court to which an appeal lies from the decision of such court,

(2) The appellate court may , after giving the appellant an opportunity of being heard , pass such order as it thinks fit confirming, modifying or revising the decision appealed against or may send back the case with such directions as it may think fit for a fresh decision or adjudication , as the case may be . after taking additional evidence if necessary.

(3) No further appeal shall lie against order of the court made under sub - section ( 2) .

CHAPTER IV

OFFENCES AND PENALTIES

16. Whoever contravenes any of the provisions of this Ordinance shall be punishable,-

(a) for the first offence , with imprisonment for a term which may extend to two years or with fine which may extend to one thou- sand rupees or with both ;

Punish ment for contra- vention of pro- visions of this Ordi- nance .

(b) for every subsequent offence, with imprisonment for a term which may extend to five years and with fine which may extend five thousand rupees .

Offen- ces by compa nies .

17. (1) Where an offence under this Ordinance has been committed by a company, every person who , at the time the offence was committed , was in charge of, and was responsible to , the company for the conduct of the business of the company , as well as the company , shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that nothing contained in this sub- section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due dili- gence to prevent the commission of such offence .

VI-Ex-4-2

INDEX 46]

[ PART VI .

GUJARAT GOVERNMENT GAZETTE, EX. , 21-3-1995

(2).Notwithstanding anything contained in sub-section ( 1) , where any offence under this Ordinance has been committed by a company and itis proved that the offence has been committed with the consent or con. nivance of or is attributable to any negligence on the part of, any director, manager , secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly .

Explanation . For the purposes of this section,

(a ) " company" means any body corporate and includes a firm or other association of individuals ; and

(b) "director" in relation to a firm , means a partner in the firm .

Cognizance of of- fences.

18. No court shall take cognizance of any offence punishable under this Ordinance except upon a complaint in writing made by such officer. not below the rank of a Group 'A' officer of the Central Government , as the State Government may, by notification in the Official Gazette, specify in this behalf.

CHAPTER V

MISCELLANEOUS

Power to prohibit trans- mission of certain program- mes in public interest,

19. Where an officer, not below the rank of a Group ' A' officer of the Central Government authorised by the State Government in this behalf, thinks it necessary or expedient so to do in the public interest, he may . by order, prohibit any cable operator from transmitting or re - transmitting any particular programme if it is likely to promote , on grounds of religion, race, language , caste or community or any other ground whatsoever, dis- harmony or feelings of enmity, hatred or ill - will between different reli- gious, racial , linguistic or regional groups or castes or communities or which is likely to disturb the public tranquillity.

20. Where the Central Government thinks it necessary or expedient so to do in the public interest, it may prohibit the operation of any cable television network in such areas as it may , by, notification in the Official Gazette, specify in this behalf.

Power to prohibit operation ofcable television network in public interest .

23 of 1940 .

$ of1948 .

12 of1950.

26.of1950.

37 of 1952 .

Applica- tion of other laws not barred .

21 of1954.

37 of1954,

42 of 1955,

14 of 1957 .

43 of1958.

21. The provisions of this Ordinance shall be in addition to , and not in derogation of , the Drugs and Cosmetics Act , 1940., the Pharmacy Act. 1948 , the Emblems and Names (Prevention of Improper Use ) Act , 1950 . the Drugs (Control ) Act , 1950, the Cinematograph Act , 1952 , the Drugs and Magic Remedies (Objectionable Advertisements ) Act , 1954 , the Pre- vention of Food Adulteration Act , 1954 , the Prize Competitions Act, 1955 , theCopyright Act , 1957, the Trade and Merchandise Marks Act , 1958, the Indecent Representation of Women ( Prohibition ) Act , 1986 and the Con- sumer Protection Act . 1986.

60 of1986

68 of 1986..

INDEX GUJARAT GOVERNMENT GAZETTE, EX. , 21-3-1995 PART VI ]

[4-7

22. (1 ) The Central Government may, by notification in the Official Gazette, make rules to carry out the provisions of this Ordinance.

Power tomake rules .

(2) In particular, and without prejudice to the generality of the fore- going power such rules may provide for all or any of the following matters, namely:-

(a) the form of application and the fee payable under sub- section (2) of section 4;

(b) the programme code under section. 5 ;

(d) the form of register to be maintained by a cable operator under section 7;

(e) any other matter which is required to be, or may be, presc- ribed .

(3 ) Every rule made under this Ordinance 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 .

Ord . 9 . of1994.

23. ( 1 ) The Cable Television Networks (Regulation) Ordinance, 1994 is hereby repealed.

Repeal and Savings.

(2) Notwithstanding such repeal , anything done or any action taken under the said Ordinance , shall be deemed to have been done or taken under the corresponding provisions of this Ordinance .

SHANKER DAYAL SHARMA ,

President .

K. L. MOHANPURIA, Secy. to the Govt. of India.

By order and in the name of the Governor of Gujarat,

Smt. K. R. TRIVEDI , Secretary to Government.

Government Central Press , Gandhinagar.

INDEX REGISTERED NO G /GNR/ 2

Extra No. 5

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI

TUESDAY, MARCH 21 , 1995 / PHALGUNA30, 1916

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

PART- VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar, 18th March , 1995.

No. Kr / 12 /95 /Ord . 4/ 95/24/E. The following ordinance promulgated by the President and published in the Gazette of India, Extraordinary , Part II , Section 1, dated the 21st January , 1995 is republished for general information :

GOVERNMENT OF INDIA

THE BANKING COMPANIES (ACQUISITION AND I KANSFER OF UNDERTAKINGS)

AMENDMENT ORDINANCE, 1995

(21st January, 1995) (No. 4 of 1995)

Promulgated by the President in the Forty- fifth Year of the republic of India .

An Ordinance further to amend the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 and the Banking companies (Acquisition and Transfer of Undertakings ) Act, 1980.

WHEREAS Parliament is not in session and the President is satisfied that circumstances existwhich render it necessary for him to take immediate action;

NOW, THEREFORE , in exercise of the powers conferred by clause (1) of article 123 of the Constitution , the President is pleased to promulgate the following Ordinance :-

CHAPTER I

PRELIMINARY

1. ( 1 ) This Ordinance may be called the Banking Companies (Acquisition and Transfer of Undertakings ) Amendment .

Ordinance,1995.

Short title and com-

mencement (2) It shall come into force at once .

VI-Extra-5-1

5-1

INDEX 5-2]1

GUJARAT GOVERNMENT GAZETTE , EX. , 21-3-1995-

[ PART VI

CHAPTER II

AMENDMENTS TO THE BANKING COMPANIES. (ACQUISITION AND TRANSFER OF UNDERTAKINGS) Аст, 1970.

5 of 1970, Amend... ment of section3 .

2. In section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act , 1970, after sub - section (2B ) , the following sub- sections shall be inserted , namely:-

" ( 2BB ) Notwithstanding anything contained in sub- section ( 2 ) , the paid-up capital of a corresponding new bank constituted under sub- section ( 1 ) may, from time to time and before any paid- up capital is raised by public issue under clause (c ) of sub - section ( 2B) , be reduced by-

(a) the Central Government, after consultation with the Reserve Bank , by cancelling any paid- up capital which is lost, or is unrepresented by available assets ;

(b) the Board of Directors , after consultation with the Reserve Bank and with the previous sanction of the Central Gov- ernment, by paying off any paid - up capital which is in excess of the, wants of the corresponding new bank:

40 of 1980.

Provided that- in a case where such capital is lost, or is unrepre- sented by available assets because of amalgamation of another corres- ponding new bank or a corresponding new bank as defined in clause (b ) of section 2 of the Banking Companies (Acquisition and Transfer of Undertakings ) Act, 1980 with the corresponding new bank; such reduction may be done , either prospectively or retrospec- tively , but not from a date earlier than the date of such amalgamation .

(2BBA) (a ) A corresponding new bank may, from time to time and after any paid-up capital has been raised by public issue under clause (c) of sub -section (2B ) , by resolution passed at an annual general meeting of the shareholders entitled to vote, voting in person , or , where proxies are allowed , by proxy, and the votes cast in favour of the resolution are not less than three times the number of the votes , if any, cast, against the resolution by the shareholders so entitled and voting, reduce its paid- up capital in any way .

(b) Without prejudice to the generality of the foregoing po wer, the paid-up capital may be reduced by-

(i) extinguishing or reducing the liability on any of its shares in respect of share capital not paid -up;

(ii) either with or without extinguishing or reducing lia bility on any of its paid-up shares, cancelling any paid- up capi- tal which is lost, or is unrepresented by available assets ; or

(iii ) either with or without extinguishing or reducing lia- bility on any of its paid- up shares paying off any paid-up share capital which is in excess of the wants of the corresponding new bank.

INDEX PART VI ] .

[5-3

GUJARAT GOVERNMENT GAZETTE, EX. , 21-3-1995

(2BBB) Notwithstanding anything contained in sub- section. (2BB) or sub - section (2BBA ) , the paid- up capital of a corespond. ing new bank shall not be reduced at any time so as to render it below twenty- five per cent. of the paid-up capital of that bank as on the date of commencement of the Banking Companies (Acquisi- tion and Transfer of Undertakings ) Amendment Ordinance, 1995." .

CHAPTER III

AMENDMENTS TO THE BANKING COMPANIES (ACQUISITION AND TRANSFER OF UNDERTAKINGS) Аст, 1980

40 of 1980

Amend. ment c ction 3 .

3. In section 3. of the Banking Companies (Acquisition and Transfer of Undertakings ) Act, 1980, after sub-section (2B ) , the following su sections shall be inserted, namely:---

" (2BB ) Notwithstanding anything contained in sub- section ( 2 ) , the paid- up capital of a corresponding new bank constituted under sub - section ( 1 ) may , from time to time and before any paid-up capital is raised by public issue under clause ( c) of sub -section (2B) , be reduced by-

(a) the Central Government , after consultation with the Reserve Bank. by cancelling any paid-up capital which is lost, or is unrepresented by available assets;

(b ) the Board of Directors , after consultation with the Reserve Bank and with the previous sanction of Central Govern- ment, by paying off any paid-up capitał which is in excess of the wants of the corresponding new bank:

5 of1970

Provided that in a case where such capital is lost, or is unrepresen ted by available assets because of amalgamation of another corres- ponding new bank or a corresponding new bank as defined in clause (d) of section 2 of the Banking Companies (Acquisition and Transfer of Undertakings ) Act, 1970 with the corresponding new bank, such reduction may be done, either prospectively or retrospectively, not from a date earlier than the date of such amalgamation.. but

(2BBA) (a) A corresponding new bank may, from time to time and after any paid- up capital has been raised by public issue under clause (c) of sub - section ( 2B ) , by resolution passed at an annual general meeting of the shareholders entitled to vote, voting in person , or, where proxies are allowed, by proxy, and the votes cast in favour of the resolution are not less than three times the number of the votes , if any, cast against the resolution by the shareholders so entitled and voting, reduce its paid-up capital în any way.

(b) Without prejudice to the generality of the foregoing power , the paid-up capital may be reduced by-

(i ) extinguishing or reducing the Nability on any of its shares in respect of share capital not paid-up;

INDEX 5-4 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 21-3-1995

[PART VI

(ii) either with or without extinguishing or reducing liabi- lity on any of its paid - up shares , cancelling any paid -up capital which is lost, or is unrepresented by available assets ; or

( iii ) either with or without extinguishing or reducing liabi- lity on any of its paid- up shares, paying off any paid - up share capital which is in excess of the wants of the corresponding new bank.

( 2BBB ) Notwithstanding anything contained in sub-section (2BB) or sub -section ( 2BBA ) , the paid- up capital of a corresponding new bank shall not be reduced at any time so as to render it below twenty- five per cent , of the paid- up capital of that bank as on the date of commencement of the Banking Companies (Acquisition and Trans- fer of Undertakings) Amendment Ordinance, 1995." .

SHANKER DAYAL SHARMA,

President .

K. L. MOHANPURIA. Secy to the Govt . of India.

By order and in the name of the Governor of Gujarat,

Smt. K. R. TRIVEDI , Secretary to Government.

GOVERNMENT CENTRAL PRESS , GANDHINAGAR .

INDEX Extra No. 6 .

REGISTERED NO . G/GNR/2

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol. XXXVI )

WEDNESDAY , MARCH 22 , 1995/ CAITRA 1 , 1917

Separate paging is given to this Part in order that it nagy be filed as a

saparate Compilation.

PART-VI

Acts of Parliament and Ordinances promulgated by the President .

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar, 22nd March , 1995 .

No. RP/6/95/Ord ./5/ 95/22/ E. -The following ordinance promulgated by the President and published in the Gazette of India , Extra - ordinary Part - II Section 1 , dated the 25th January , 1.995 is republished for general information :-

GOVERNMENT OF INDIA

THE SECURITIES LAWS (AMENDMENT ) ORDINANCE , 1995.

(No. 5 OF 1995)

(25TH JANUARY , 1995).

Promulgated by the President in the Forty- fifth Year of the Republic of India .

An Ordinance to amend the Securities and Exchange Board of India Act , 1992 and further to amend the Securities Contracts (Regulation ) Act , 1956.

Whereas Parliament isaot in session and the President is satisfied that circums- tances exist which render it necessary for him to take immediate action .

NOW, THEREFORE , in exercise of the powers conferred by clause (1) of article 123 of the Constitution , the President is pleased to promulgate the following Ordinance:--

6-1

VI -Extra- 6-1

INDEX 6-2

[PART VI GUJARAT GOVERNMENT GAZETTE, EX ; 22-3-1995

CHAPTER I

PRELIMINARY

1. (1) This Ordinance may be called the Securities Laws (Amendment ) Ordinance , 1995.

(2) It shall come into force at once .

Short title and 00- mmence- ment .

CHAPTER II

AMENDMENTS TO THE SECURITIES AND EXCHANGE BOARD OF INDIA ACT, 1992 .

15 of 1992s 2. In section 2 of the Securities an. Exchange Board of India Act , 1992 (hereinafter in this Chapter referred to as the principal Act ) , for sub -section (2 ) , the following sub- section shall be substituted , namely:-

Amend- ment of section 2 .

42 of 1956 .

"(2) Words and expressions used and not defined in this Act but defined in the Securities Contracts (Regulation) Act , 1956 shall have the meanings respectively assigned to them in that Act" .

3, In section 6 of the principal Act , the brackets and figure " ( 1 ) " and clause (d) shall be omitted .

Amend- ment of section 6 .

4. After section 7 of the principal Act , the following section shall be inserted , namely:-

Insertion of new section 7A

"7A.. Any member, who is a director of a company and who as such director has any direct or indirect pecuniary interest in any matter coming up for consideration at a meeting of the Board , shall , as soon as possible after relevant circumstances have come to his knowledge , disclose the nature of his interest at such meeting and such disclosure shall be recorded inthe proceedings of the Board, and the member shall not take any part in any deliberation or decision of the Board with respect to that matter " .

Member not to participate inmeetings in certain cases.

5. In section 11 of the principal Act ,-

(a) in sub -section (2) ,-

Amend- ment of section 11 .

( i) after clause (6) , the following clause shall be inserted , namely:-

"(ba) registering and regulating the working of the depositories , custodians of securities , foregin institutional investors , credit rating agencies and such other intermediarios as the Board may, by notification , specify in this behalf" ;

(ii) in clause (c), for the words " collective investment scheme ," the words "venture capital funds and collective investment scheme " shall be substituted;

(iii) in clause ( i ), for the words " stock exchanges and" , the words " stock exchanges , mutual funds ," shall be substituted ;

(iv) in clause (j ) , the words , brackets and figure " the capital Issues Control Act , 1947 and" shall be ommitted ;

29 of1947

(v) after clause (1) , the following clause shall be inserted , namely :--

"( la) calling from or furnishing to any such agencies , as may be specified by the Board , such information as may be considered necessary by it for the efficient discharge of its functions ; " ;

INDEX PART VI ]

6-3 GUJARAT GOVERNMENT GAZETTE , EX; 22-3-1995

(6) after sub - section (3) , the following sub -section shall be inserted , namely:---

5 of 1908 .

"(3) Notwithstanding anything contained in any other law for the time being in force while exercising the powers under clause ( i) of sub -section (2), the Board shall have the same powers as are vested in a civil court under the Code of civil Procedure , 1908 while trying a suit , in respect of the following matters , namely:

( i) the discovery and production of books of account and other documents , at such place and such time as may be specified by the Board ;

( ii) summoning and enforcing the attendance of persons and examining them on oath ;

( iii) inspection of any books , registers and other documentes of any pereson referred to in section 12 , at any place ." .

6. After section 11 of the principal Act , the following sections shall be inserted , namely:-

In section of new sec- tions 11A and 11B .

1 of1956 .

"11A. Without prejudice to the provisions of the Companies Act , 1956, the Board may for the protection of investores , specify by regulations ,-

(a) the matters relating to issue of capital transfer of securities and other matters incidental thereto ; and

Matters to be dis- closed by the com- panies.

(b) the manner in which such matters ,

shall be disclosed by the companies .

Powerto issuedire- 11B . Save as otherwise provided in section 11 , if after making or causing to be made an enquiry, the Board is satisfied that it is necessary,

(i) in the interest of inverstars , or orderly development of securities market ; or

(ii) to prevent the affairs of any intermediary or other persons referred to in section 12 being conducted in a manner deterimental to interest of invesrtos ar securities market ; or

( iii) to secure the proper management of any such intermediary or person .

it may issue such directions to anyperson referred to in that section as may be appropriate in the interests of investors in securities and the securities market .

7. In section 12 of the principal Act ,

(a) in sub -section ( 1) ,-

Amend- ment of section 12 .

(2) for the word" rules " , the word" regulations " shall be substituted ;

( ii) after the proviso , the following proviso shall be inserted , namely:-

"Provided further that a certificate of registration , obtained immediately before the commencement of the Securities Laws (Amendment ) Ordinance , 1995 , shall be deemed to have been obtained from the Board in accordance with the regulations providing for such registration " ;

INDEX 6-4

[PART VI GUJARAT GOVERNMENT GAZETTE , EX; 22-8-1995

(b) after sub -section (1) , the following sub - sections shall be inserted, namely:-

(1A) No depository, custodian of securities , foreign institution investor, credit rating agency, or any other intermediary associated with the securities market as the Board may be notification in this behalf specify, shall buy or sell or deal in securities except under and in accordance with the conditions of a certificte ofregistration optained from the Board in accordance with the regulation made under this Act .

Provided that a person buying or selling securities or otherwise dealing with the securities market as a depository, custodian of securities, foreign institutional investor or credit rating agency immediately before the commencment of the Securities Laws. (Amendment ), Ordinance , 1995, for which no registration certificate was required prior to such commencement , may continue to buy or sell securities or otherwise deal with the securities market until such time regulations are made under clause (ba ) of sub -section (2 ) of section 30 ;

(1B) No person shall sponsor or cause to be sponsored or carry on or caused to be carried on any venture capital funds and collective investment schemes including: mutual funds , unless be obtains a certificate of registration from the Board in accordinace with regtulations :

Provided that any person sponsoring or causing to be sponsored, carrying or caused to be carried on any venture capital funds or collective investment sehcme operating in the securities market immediately before. the commencement of the Securities Laws (Amendment ) Ordinance , 1995. for which no registration certificate was required prior to such commencement , may continue to operate till such time regulations are. made providing for such registration .":

8. In section 14 of the principal Act , in sub- section (1) ,-

(i) in clause (a) , the word" and" shall be omitted ;

Amend- ment of section 14 .

(ii) after clause (a) , the following clause shall be inserted, namely:-

"(aa) all sums realised by way of penalties under this Act; and

9. After Chapter VI of the principal Act , the following Chapters shall be instered ,. namely:-

Insertion: of new Chapters VIA and VIB .

" CHAPTER VIA

PENALTIES AND ADJUDICATION

15A. Ifany person who is required under this Act or any rules or regulations made thereunder , -

(a) to furnish any document , return or report to the Board, fails to furnish... the same, he shall be liable to a penalty not exceeding one lakh and fifty thousand. rupees for each such failure ;

Penalty for failure to furnish infor- mation return etc.

(b) to file any return or furnish any information , books or other documents with the time specified therefor in the regulations, fails to file return or furnish the same , he shall be liable to a penalty not exceeding five thousand rupees for: every day during which such failure continues.

(c) to maintain books of accounts or records , fails to maintain, the same , he shall be liable to a penalty not exceeding ten thousand rupees for every day during.. which the failure continues .

INDEX 6-5 GUJARAT GOVERNMENT GAZETTE , EX; 22-3-1995

PART VI ]

Penalty for 15B. If any person who , is registered as an intermediary and is required under thisAct or any rules or regulations made thereunder to enter into an agreement with his client , fails to enter into such agreement , he shallbe liable to a penalty not exceeding five lakh rupees for every such falure,

failure by any person, to enter into agreement with clients .

15C . If any person who , is registered as an intermediary , after having been called upon by the Board in writing to redress the grievances of investors , fails to redress such grievances , he shall be liable to a penalty not exceeding ten thousand rupees for each such failure .

Penalty for failure . to redress investors. griev- ances .

15D . If any person who , is-

Penalty for certain defaults in case of mutual funds .

(a) required under this Act or any rules or regulations made thereunder to obtain a certificate of registration from the Board for sponsoring or carrying on any collective investment scheme , including mutualmutu funds sponsorsor carrriescarr on any collectiveinvestment scheme , including mutual funds , without obtaining such certificate of registration, he shall be liable to a penalty not exceeding ten thousand rupees for each day during which he carries on any such collective investment scheme , including mutual funds , or ten lakh rupees , whichever is higher :

(b) registered with the Board as a collective investment scheme including mu- tual funds , for sponsoring or carrying on any investment scheme , fails to comply with the terms and conditions of certificate of registration , he shall be liable to a penalty not exceeding ten thousand rupees foreach day during which such failure continues or ten lakh rupecs , whichever is higher ;

(c) registered with the Board as a collective investment scheme including mu- tual funds , fails to make an application for listing ofits schemes as provided for in the regulations govereing such listing , he shall be liable to penalty not exceeding five thousand rupees for each day during which such failure continues or five lakh rupees , whichever is higher ; :

(d) registered as a collective investment scheme , including mutual funds fails to despatch unit certificates of any scheme in the manner provided in the regula- tion govering such despatch shall be liable to a penalty a sum not exceeding five thousand rupees for ech day during which such failure continues ;

(e) registered as a collective investment scheme , including mutual funds or fails to refund the application monies paid by the investors within the periad specified in the regulations , he shall be liable to a penalty not exceeding one thousand rupees for each day during which such failure continues ;

(f) registered as a collective investment scheme , including mutual Funds fails to invest money. collected by such collective investment schemes in the manner or wihtin the period specified in the regulation, he shall be liable to a penalty not exceeding five lakhs rupees for each such failure .

VI-Ex- 6-2

INDEX 6-6

[PART VI GUJARAT GOVERNMENT GAZETTE , EX; 22-3-1995

15E . Where any asset management company of a mutual fund registered under thisAct, fails to comply with any of the regulations providing for restrictions on the activities of the asset managment companies , such asset management company shall be liable to a penalty not exceeding fivelakis rupees for each such failure .

Penalty for failure to observe rules and regula tion by an asset manage- ment company.

15F. If any person who, is registered as a stock broker under this Act-

(a) fails to issue contract notes in the form and in the manner specified by the stock exchange of which such broker is a member , he shall be liable to a penalty not exceeding five times the amount for which the contract note was required to be issued by that broker ;

Penalty for default in case of stock brokers .

(b) fails to deliver any security or fails to make payment of the amount due to the investor in the manner or within the period specified in the regulations, he shall be liable to a penalty not exceeding five thousand rupees for cach day during which such failure continues .

(c) charges an amount of brokerage which is in excess of the brokerage as may be specified in the regulations, he shall be liable to a penalty not exceeding five thousand rupees or five times the amount of brokerage charged in excess of the specified brokerage , whichever is higher.

15G . If any insider who ,-

Renalty for insider- trading.

(2) either on his own behalf or on behalf of any other person, deals in securities of a body corporate on any stock exchange on the basis of any unpublished price sensitive information; or

(ii) communicates any unpublished price sensitive ifnomration to any person , with or without his request for such infomration except as required in the ordi- nary course of busniess or under any law; or

(iii) counsels , or procures for , any other person to deal in any securities of any body corporate on the basis of unpublished price sensitive information .

shall be liable to a penalty not exceeding five lakh rupees .

15H. Ifany person who , is required under this Act or any rules or regulatoins made thereunder fails to ,---

( 2) disclose the agrregate of a share holding in the body corporate before he acquires any shares of that body corporate ; or

( i) make a public announcement to acquire shares at a minimum price.

he shall be liable to a penalty not exceeding five lakh rupees .

Penalty for non -dis- -closure of acquisi- tion of shares and take- overs.

Power to adjudi- cate.

151. (1 ) For the purpose of adjudging under section 15A, 15B, 150, 150, 15E, 15F, 15G and 15H, the Board shall appoint any of its officers not below the rank of Division Chief to be an adjudicating officer for holding an inquiry in the prescribed manner after giving any person concerned a reasonable opportunity of being heard for the purpose of imposing any penalty.

INDEX 6-7 GUJARAT GOVERNMENT GAZETTE , EX; 22-3-1995

PART VI ]

(2) While holding an inquiry the adjudicating officer shall have power to summon and enforce the attendance of any person acquainted with the facts and circumsta- nces of the case to give evidence or to produce any document wihch in the opinion ofthe adjudicating officer, may be useful for or relevant to the subject matter of the inquiry and if, on such inquiry , he is satisfied that the person has failed to comply with the provisions of sections specified in sub - section ( 1) , he may impose such penalty as he thinks fit in accordance with the provisons of any of those sections .

15J. While adjudging quantum of penalty under section 151, the adjudicating officer shall have due regard to the following factors , namely :-

(a) the amount of disproportionate gain or unfair advantage , wherever quan- ficable, made as a result of the default ;

(b) the amount of loss caused to an investor or group of investors as a result of the default ;

Factors to be taken into account by the adjudi- cating officer.

CHAPTER VIB

ESTABLISHMENT, JURISDICTION , AUTHORITY AND PROCEDURE OF

APPELLATE TRIBUNAL

15K. (1) The Central Government shall , by notification, establish one or more Appellate Tribunals to be known as the Securities Appellate Tribunal to exercise the jurisdiction , powers and Authority conferred on such Tribunal by or under this Act .

Establish- ment of Securi- ties Ap- pellate Tribunals .

(2) The Central Government shall also specify in the notificaion referred to in subsection ( 1) the matters and places in relationto which the Securities Appellate Tribunal may exercise jurisdiction .

15L. A Securities Appellate Tribunal, shall consist of a one person only ( here- inafter referred to as the Presiding Officer of the Securities Appellate Tribunal ) to be appointed , by notification, by the Central Government .

Compo- sition of Securi- ties Ap- pellate Compositi- on

15M. A person shall not be qualified for appointment as the Presiding Officer of a Securities Appellate Tribunal unless he-

(a) is, or has been, or is qualified to be , a Judge of a High Court ; or

(b) has been a member of the Indian Legal Service and has held a post in Gra-

de I of that Service for at least three years ; or

Qualifica- tions for appoint-: ment as Presiding Officer ofthe Securi-

Terms of office...

15N. The Presiding Officer of a Securities Appellate Tribunal shall hold office for a term of five years from the date on which he enters upon his office or until he attains the age of sixty- five years , whichever is earlier .

INDEX [PART VI 6-8 GUJARAT GOVERNMENT GAZETTE , EX; 22-3-1995

150. The salary and allowances payable to and the other terms and conditions of service (including pension , gratuity and other reirement benefits ) of, the Presiding Officer of a Securities Appellate Tribunal. shall be such as may be prescribed ;

con- Provided that neither the salary and allowances nor the other terms and ditions of service of the said Presiding Officers shall be varied to their disadvantage after appointment .

Salary and allow- ances and other terms and conditoins of service ofPresid- ing offi- cers .

Filling up of vacanies .

15P. If, for reason other than temporary absence , any vacancy occurs in the office of the President Officer of a Securities Appellate Tribunal , then the Central Gove- rnment shall appoint another person in accordance with the provisions of this Act to fill the vacancy and the proceedings may be continued before the Securities Appe- llate Tribunal from the stage at which the vacancy is filled .

15Q . ( 1) The Presiding Officer of a Securities Appellate Tribunal may, by notice in writing under his hand addressed to the Centrel. Government, resign his office:

Resigna- tion and removal

Provided that the said Presiding Officer shall, unless he is permitted by the Central Government to relinquish his office sooner, continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly appointed as his successor enters upon his office or until the expiry of his term of office , whichever is the earliest .

(2) The Presiding Officer of a Securities Appellate Tribunal shall not be aemoved fromhis office except by an order by the Central GovernmenGovernment on the ground of proved misbehaviour or incapacity after inquiry made by a Judge of the Supreme Court, in which the Presiding Officer concerned has been infomred of the charges against him and given a reasonable opportunity of being heard in respect of these charges .

(3) The Central Goveement may, by rules , regulate the procedure for the inve- stigation of misbehaviour or incapacity of the aforesaid Presiding Officer .

15R . No order of the Central Government appointing any person as the Presiding Officer of a Securities Appellate Tribunal shall be called in question in any manner, and no act or proceedng before a Securities.Appellate Tribunal shall be called in ques- tion in any manner on the ground merely ofofanya defect in the constitution of a Se- curities Appellate Tribunal .

Orders constitut- ing Ap pellate Tribunal to be final and not to invali- date its proceed- ings.

15S. (1) The Central Government shall provide the Securities Apellate Tribunal with such officers and employees as that Government may think fit .

(2) The officers and employees of the Securities Appellate Tribunal shall dis- charge their functions under general superintendence of the Presiding Officer.

Staff of the Seou- rities Appe- llate. Tri- bunal .

(3) The salaries and allwoances and other conditions of service of the officers and. employees of the Securities Appellate Trbiunal shall be such as may be prescribed .

15T . (1) Save as provided in sub -section (2) . any person aggrieved by an order made, or deemed to have been made , by an Adjudicating Officer under this Act , may prefer an appeal to a Securities Appellate Tribunal having jurisdiction in the matter.

Apepeal to the Securties Appellate Tribunal .

(2) No appeal shall lie to the Securities Appellate Tribunal from an order made by an Adjudicating Officer with the consent of the parties .

INDEX 6-9 PART VI

GUJARAT GOVERNMENT GAZETTE , EX ; 22-3-1995

(3) Every appeal under sub - section (1) shall be filed within a period of forty-five days fromthe date on which a copy of the order made , or deemed to have been made, by the Adjudicating Officer is received by him and it shall be in such form and be accompanied by such fee as may be prescribed;

Provided that the Securities Appellate Tribunal may entertain an appeal after the expiry of the said period of forty - five dats if it is satisfied that there was suffi- cient cause for not filing it within that period .

(4) On receipt of an appeal under sub -section (1) , the Securities Appellate Tri- bunal may, after giving the parties to the appeal , an opportunity of being heard, pass such orders thereon as it thinks fit , confirming, modifying or setting aside the order appealed against .

(5) The Securities Appellate Tribunal shall send a copy of every order made by it to the parties to the appeal and to the concerned Adjudicating Officer .

(6) The appeal filed before the Securities Appellate Tribunal under sub -section (1) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the appeal finally within six months from the date of receipt of the appeal ....

5 of 1908 .

15U. (1) The Securities Appellate Tribunal shall not be bound by the procedure laid down by the Code of Civil Procedure , 1908 , but shall be guided by the princi- pels of natural justice and , subject to the other provisions of this. Act and of any rules, the Securities Appellate Tribunal shall have powers to regulate their own pro cedure including the places at which they shall have their sittings .

Proce- dure and powers of the pellate Tribunal . Securi- ties Ap- (2) The Securities Appellate Tribunal shall have, for the purposes of discharing their functions under this Act, the same powers as are vested in a civil court under the Code of Criminal Procedure , 1908, while trying a suit , in respect of the follwoing matter, namely:-

(a) summoning and enforcing the attendance of any person and examining him on oath;

(b) requiring the discovery and production of documents ;

(d) issuing commissions for the examination of witnesses or documents ;

(e) reveiwing its decisions ;

(f) dismissing an application for default or deciding it exparte:

(g) setting aside any order of dismissal of any application for default or any order passed by it ex-parte ;

(h) any other matter which may be prescribed.

2 of1974 .

(3) Any proceeding befroe the Securities Appellate Tribunal shallbe deemed to be a judicial proceeding within the meaning of sections 193 and 228. and for the pur- poses of section 196 , of the Indian Penal Code and the Securities Appellate Tribunal shall be deemed to be a civil court for all the purposes of section 195 and chapter XXVI of the Code of Criminal Procedure , 1973 .

15V. The Appellant may either appear in person or authorise one or more legal practitioners orany of its officers to present his or its case befroe the Securities Appe- Îlate Tribunal .

Right to legal rep- resenta- tion .

36 of1963 .

Limita- tion .

15W. The provisions of the Limitation Act , 1963, shall as far as may be , apply to an appeal made to a Securities Appellate Tribunal .

VI-Ex-6-3

INDEX 6-10

[PART VI GUJARAT GOVERNMENT GAZETTE , EX; 22-3-1995

45 of1860..

15X. The Presiding Officer and other officers and employees of a Securities Appe- llate Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code .

Members and staff ofSecu- rities Ap- pellate Tribunals tobepub- lic ser vants .

Barof Jurisdic- ton of courts.

: 15Y. No civil court shall have jurisdiction to entertain any suit or proceeding in respect of any matter which an adjudicating officer appointed under this Act or a Securities Appellater Tribunal constituted under this Act is empowered by or under this Act to determine and no injunction shall be granted by any court or other autho- rity in respect of any action taken or to be taken in pursuance of any power con- ferred by or under this Act .

Appeal toHigh Court.

152. Any person aggrieved by any, decision or order of the Securities Appellate Tribunal may file an appeal to the High Court within sixty days from the date of communication of the decision or order of the Securities Appellate Tribunal to him on any question of fact or law arising out of such order:

Provided that the High Court may, if it is satisfied that the appellant was pre- vented by sufficient cause from filing the appeal within the said period, allow it to be filed within a further period not exceeding sixty days ." .

10. In section 18 of the principal Act , in sub -section (2) , for the words " sixty days", the words "ninety days" shall be substituted .

Amend ment of section 18.

11. In section 23 of the principal Act , the word " Board " shall be inserted after the words " Central Government" .

Amend- mentof section 23 .

12. For section 24 of the principal Act , the following section shall be substtuted,. namely:-

Substitu- tionof new section for section 24.

Offiences ,

"24. (1) Without prejudice to any award of penalty by the adjudicating officer under this Act , if any person contravenes or attempts to contravene or abets and contravention of the provisions of this Act or of any rules or regulations made the- reunder, shall be punishable with imprisonment for a term which may extend to one year, or with fine , or with both .

(2) If any person fails to pay the penalty imposed by the adjudicating officer or fails to comply with any, of his directions or orders he shall be punishable,with im- prisonment for a term which shall not be less than one month but which may extend to three years or with fine which shall not be less than two thousand rupees but which may extend to ten thousand rupees or with both. " .

13. In section 26 of the princial Act , in sub -section ( 1) , the words " with the previous . sanction of the Central Government " shall be omitted .

Aniend- ment of section 26.

14. Section 28 of the principal Act shall be omitted.

Omission of section 28.

INDEX 6-11 GUJARAT GOVERNMENT GAZETTE , EX; 22-3-1995

PART VI ]

15. In section 29 of the principal Act, in sub -section (1 ), -

(i) clause (c) shall be omitted ;

Amond- ment of: section 29.

(ii ) after clause (d), the following clauses shall be inserted, namely:---

"(da) the manner of inquiry under sub -section (1) of section 151 ;

(db) the salaries and allowances and other terms and conditions of service of the Presiding Officers and other officers and employees of the Securities Appellate Tribunal under section 150 and sub - section (3) of section 158;

(dc) the procedure for the investigation of misbehaviour or incapacity of the Pre- siding Officers of the Securities Appellate Tribunal under sub -section ( 3 ) of sec- tion 150;

(dd) the form in which an appeal may be filed before the Securities Appellate Tribunal under section 15T and the fees payable in respect of such appeal;" .

16. In section 30 of the principal Act , in sub - secion (2 ) for clause (e), the following clauses shall be substituted, namely: ---

.Amend- ment of section 30.

"(c) the matters relating to issue of capital transfer of securities and other ma- tters incidental thereto and the manner in which such matters shall be diselosed by the companies under section 11A ;

(d) the conditions subject to which registration certificate is to be issued, the amount of fec to be paid for registration certificate and the manner of suspension or cancellation of registration certificate under section 12." .

CHAPTER III

AMENDMENT TO THE SECURITIES CONTRACTS (REGULATION ) ACT, 1956

420f1966. 17. In the Securities Contracts (Regulation) Act , 1956 (hereafter in this Chapter Amend-
referred to as the principal Act ), in the preamble, the words "by prohibiting options ment of
and" shall be omitted . Preamble .
18. In section 8, in sub - section (1 ) , for the words " six months ", the words " two Amend-
months " shall be substituted . ment of
section
8.
Amend-
19. In section 10 ofthe principal Act ,in sub-section (3) , for the words " six months", ment of
the words "two months ' shall be substituted . section
10 .
20. After section 13 of the principal Act, the following section shall be inserted, of new Insertion
namely:- sectión
134.
" 13A . A stock exchange may establish additional trading floor with the prior Addi-
approval of the Securities and Exchange Board of India in accordance with the terms tional
and conditions stipulated by the said Board . trading
floor.

Explanation. For the purposes of this section , additional trading floor " means a trading ring or trading facility offered by a recognised stock exchange, outside its area of operation to enable the investors to buy and sell securities through this trading floor under the regulatory framework of that stock exchange...

INDEX [PART VI

6-12

GUJARAT GOVERNMENT GAZETTE , EX ; 22-3-1995

21. Section 20 of the principal Act shall be omitted .

Omission of section 20.

22. For section 21 of the principal Act , the following section shall be substituted , namely:-

Substitu- tion of new sec- tion for section 213

"21. Where securities are listed on the application of any person in any recognised stockexchange , such person shall comply with the conditions of the listing agreement with that stock exchange ." .

Condi tions for listing.

23. In section 23 of the principal Act ,-

(a) in sub -section (1) , clause (d) shall be omitted ;

Amend- ment of section 23.

(g) in sub -secion (2 ), for the words and figures " or who fails to comply with the orders the Securities and Exchange Board of India under section 21 ", the words and figures " or who fails to comply with the provisions of section 21 or with the orders of" shall be substituted .

24. In section 30 of the principal Act , in sub -section (3 ) , the words " shall be sub- ject to the condition of previous publication and shall be omitted .

Amend- ment of section 30.

Sd-/

SHANKER DAYAL SHARMA , President .

Sd/-

K. L. MOHANPURIA , Secy. to the Govt . of India .

By order and in the name of the Governor of Gujarat ,

Smt . K. R. TRIVEDI, Secretary to Government .

PARA SA

COVINCIENT CENTRAL PRESS, GANDHINAGAR .

INDEX Extra No. 7

REGISTERED NO. G/GNR/2

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI ]

FRIDAY APRIL 28 , 1995/VAISAKHA 8, 1917

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

PART VI

Acts of Parliament and Ordinances promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar, 28th April , 1995 .

No. RP/ 29 /95 /Act-40/94/30/E. The following Act of Parliament isre - published for general information .

GOVERNMENT OF INDIA

MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS

(Legislative Department )

New Delhi , the 1st July, 1994/Asadh 10, 1916 (Saka) .

The following Act of Parliament received the assent of the President on the 29th June, 1994. and is hereby published for general information :

THE SUPPRESSION OF UNLAWFUL , ACTS AGAINST SAFETY OF CIVIL AVIATION ( AMENDMENT) ACT , 1994

(Act No. 40 of 1994 )

An Act

(29th June, 1994)

Further to amend the Suppression of Unluwful Act against Safety of Civil Aviation Act , 1982 .

BE it enacted by Parliament in the Forty- fifth Year of the Republic of India as follows :-

1. (1) This Act may be called the Supper ession of Unlawful Acts against Safety of Civil Aviation (Amendment ) Act , 1994.

Short title : and comm- encement .

(2) It shall come into force on such date as the Central Government may, by Notification in the Official Gazette , appoint .

7-1

VI-Ext . -7-1

INDEX 7-2

PART VI GUJARAT GOVERNMENT GAZETTE , EX; 28-4-1995

66of1982

Amend- ment of section 2.

2. In section 2 of the Suppression of Unlawful Acts against Safety of Civil Avia- tion Act , 1982 (hereinafter referred to as the principal Act ) in sub -section ( 1) after clause (b) , the following clause shall be inserted , namely:-

22 of1934 .

"(bb ) " airport" means an aerodrome as defined in clause ( 2) of section 2 of the Aircraft Act, 1934;

3. After section 3 of the principal Act , the following section shall be inserted , namely :-

new Insertion of section 3A.

Offence atairport.

" 3A. ( 1) Whoever , at any airport , unlawfully and intentionally, using any device substance or weapon ,-

(a) commits an act of violence which is likely to cause grievous hurt or death of any person ; or

(b) destroys or seriously damages any aircraft or facility at an airport or disrupts any service at the airport .

endangering or threatening to endanger safety at that airport , shall be punished with imprisonment for life and shall also be liable to fine.

(2) Whoever attempts to commit , or abet's the commission of any offence under sub- section ( 1) shall also be deemed to have committed such offence and shall be punished with the punishment provided for such offence." .

4. After section 5 of the principal Act , the following sections shall be inserted, namely:-

Insertion of new sections БА , 5В, 50 and 5D.

2 of 1974 "5A. ( 1) Notwithstanding anything contained in the Code of Criminal Procedure , 1973, for the purposes of this Act , the Central Government may, by notification in the Official Gazette , confer on any officer of the Central Government , powers of arrest , investigation and prosecution exercisable by a police officer under the Code of Criminal Procedure , 1973 .

Confer- ment of powers of investi- gation, eto .

(2) All officers of police and all officers of Government are hereby required and em- powered to assist the officer of the Central Government referred to in sub - section ( 1) , in the execution of the provisions of this Act .

Designated Court,

5B. (1 ) For the purpose of providing for speedy trial , the State Government shall with the concurrence of the Chief Justice of the High Court by notification in the Official Gazette , specify a Court of Session to be a Designated Court for such area or areas as may be specified in the notification.

2of1974.

(2) Notwithstanding anything contained in the Code of Criminal Procedure , 1973, a Designated Court shall , as far as Practicable holdthe trial on a day to - day basis .

5C. (1) Notwithstanding anything contained in the Code of Criminal Procedure , 1973-

2 of1974 Offences triableby Designated Court.

(2) all offences under this Act shall be triabble only by the Designated Court speci- fiedunder sub - section (1 ) of section 5B .

INDEX 7-3 GUJARAT GOVERNMENT GAZETTE , EX ; 28-4-1995

PART VI

2 of 1974 .

(b) where a person accused of or suspected of the commission of an offence under this Act is forwarded to a Magistrate under sub -sestion (2) or sub -section (24) of section 167 of the Code of Criminal Procedure , 1973 , such Magistrate may authorise the detention of such person in such custody as he thinks fit for a period not ex- ceedings fifteen days in the whole where such Magistrate is a Judicial Magistrate and seven days in the whole where such Magistrte is an Executive Magistrate .

Provided that where such Magistrate considers ,-

(i) when such person is forwarded to him as aforesaid; or

(ii) upon or at any time before the expiry of the period of detention authorised by him,

that the detention of such person is unnecessary, he shall order such person to be forwarded to the Designated Court having jurisdiction ;

2 of1974

(c) the Designated Court may exercise in relation to the person forwarded to it under clause(b), the same power which a Magistrate having jurisdiction to try a case may exercise under section 167 of the Code of Criminal Procedure , 1973 in re- lation to an accused person in such case who has been forwarded to him under that section ;

(d) a Designated Court may, upon a perusal of complaint made by an officer of the Central Government or the State Government , as the case may be , authorised in ghis behalf, take cognizance ofthat offence without the accused being committed to it for trial ;

2 of1974 .

(2) When trying an offence under this Act , a Designated Court may also try an offence other than an offence under this Act , with which the accused may, under the Code of Criminal Procedure , 1973, be charged ar the same trial .

2 of 1974 .

5D. Save as otherwise provided in this Act , the provisions of the Code of Criminal Procedure , 1973 shall apply to the proceedings before a Designated Court and the person conducting a prosecution before a Designated Court shall be deemed to be a Public Prosecutor.".

Appli- cation of the Code to proceed- ings before aDesig- nsted court .

5. After section 6 of the principal Act , the following section shall be inserted, namely:-

Insertion of new section 6A .

2 of 1974.j

Provision as to bail .

"6A. ( 1 ) Notwithstanding anything contained in the Code of Criminal Procedure , 1973, no person accused of an offence punishable under this Act shall, if in custody, be released on bail or on him own bond unless-

(a) the Public Prosecutor has been given an opportunity to oppose the application for such released : and

(6) where the Public prosecutor opposes the application, the court is satisfied that there are reasonable grounds for believing that he is not guilty of such offence and that he is not likley to be commit any offence while on bail .

2of1974 .

(2) The limitations on granting of bail specified in sub -section ( 1) are in addition to the limitations under the Code of Criminal Procedure 1973, or any other law for the time being in force on granting of bail ;

INDEX 7-4

[PART VI GUJARAT GOVERNMENT GAZETTE , EX ; 28-4-1995

(3) Nothing contained in this section shall be deemed to affect the special powers of the High Court regarding bail under section 439 of the Code of Criminal Procedure , 1973".

2 of 1974 Insertion of new

6. After section 9 of the principal Act , the following section shall be inserted, :namely:-

section 94

"9A . In a prosecution for an offence under sections 3 , 3A, and 4, if it is proved-

Presump- tions as to offences under .

sections 3

SA and 4.

(a) that the arms , ammunition or explosives were recovered from the possession of the accused and there is reason to believe that such arms , ammunition or ex plosives of similar nature were used in the commission of such offence ; or

(6) that there is evidence of violence committed by the accused against any person in connection with the commission of such offence ;

the Designated Court shall presume , unless the contrary is proved , that the accused had committed such offence . " .

(Sd/-) .

K. L. MOHANPURIA Secretary to the Government of India,

By ordor and in the name of the Governor of Gujarat,

SMT . K. R. TRIVEDI , Secretary to Government .

GOVERNMENT CENTRAL PRESS , GANDHINAGAR .

INDEX Extra No. 8

REGISTERED NO. G/GNR/2

सत्यमेव जयत

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol XXXVI ]

THURSDAY, MAY 4, 1995/ VAISAKHA 14, 1917

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

PART VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT,

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar, Dated the 4th May, 1995 .

No. RP/ 28/95/Act 39/94/35 / E.---The following Act of Parliament is re -published for general information .

GOVERNMENT OF INDIA

MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS ,

(LEGISLATIVE DEPARTMENT)

New Delhi , the 1st July , 1994/Asadha 10 , 1915 ( Saka) .

The following Act of Parliament received the assent of the President on the 29th. June , 1994 , ard is hereby published for general information :

8-1

VI-Extra-8-1

INDEX [PART VI 8-2

GUJARAT GOVERNMENT GAZETTE , EX. , 4-5-1995

THE ANTI - HIJACKING ( AMENDMENT) ACT , 1994 .

AN ACT ,

further to amend the Anti - Hijacking Act , 1982 .

BE it enacted by Parliament in the Forty- fifth Year of the Republic of India as follows : ---

1. (1) This Act may be called the Anti -Hijacking (Amendment ) Act , 1994 .

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint .

Short title and com- mence- ment .

65 of1982 .

2. After section 5 of the Anti- Hijacking Act , 1982 (hereinafter referred to as the principal Act) , the following section shall be inserted namely:-

Insertion of new section 5A..

2 of1974.

"5A . ( 1) Notwithstanding anything contained in the Code of Criminal Pro- cedure, 1973, for the purposes of this Act, the Central Government may, by notification in the Official Gazette , confer on any officer of the Central Govern- ment , powers of arrest , investigation and prosecution exercisable by a police officer under the Code of Criminal Procedure , 1973 .

Confer- ment of powers of invosti- gation, etc.

(2) All officers of police and all officers of Government are hereby required and empowered to assist the officer of the Central Government referred to in sub- section (1) , in the execution of the provisions of this Act" .

3. After section 6 of the principal Act , the following sections shall be inserted namely:

Insertion of new sections 6A, 6B, and 6C .

Desig- nated Courts .

"6A.. (1 ) For the purpose of providing for speedy trial , the State Government shall, with the concurrence of the Chief Justice of the High Court , by notification in the Official Gazette, specify a Court of Sessions to be a Designated Court for such area or arces as may be specified in the notification .

2 of 1974 (2) Notwithstanding anything contained in the Code of Criminal Procedure , 1973 , a Designated Court shall, as far as practicable, hold the trial on a day -to- day basis .

2 of 1974 .

6B. (1) Notwithstanding anything contained in the Code of Criminal Procedur, 1973,--

(a) all offences urder this Act shallbe triable only by the Designated Court specified under sub -section ( 1 ) of section 6A;

Offences triable by Desig- nated Court.

2 of 1974.

(b) where a person accused of or suspected of the commission of an offence under this Act , is forwarded to a magistrate under sub - section (2 ) or sub - section (24) of section 167 of the Code of Criminal Proceduro , 1973 , such magistrate may authorise the der.tention of such person in such custody as he thinks fit for a periodnot exceeding fifteen days in the whole where such magistrate is a , Judi- cial Magistrate and seven days in the whole whore such Magistrate is an Exe- cutive Magistrate :

INDEX 8-3 GUJARAT GOVERNMENT GAZETTE , EX; 4-5-1995

PART VI ]

Provided that where such Magistrate considers ,一

(i) when such person is forwarded to him as aforesaid ; or

( ii) upon or at any time before the expiry of the period of detention authorised by him.

that the detention of such person is unnecessary, he shall order such person to be forwarded to the Designated Court having jurisdiction ;

2 of 1974 .

(c) the Designated Court may exercise , in relation to the person forwarded to it under clause ( b) , the same power which a Magistrate having jurisdictionto try a case may exercise under section 167 of the Code of criminal Procedure, 1973 in relation to an accused person in such case who has been forwared.to him under that section ;

(d) a Designated Court may, upon a perusal of a complaint made by an officer of the Central Government or the State Government , as the case may be authorised in this behalf, take cognizance of that offened without the accused being committed to it for trial .

2 of 1974 .

(2) When trying an offence under this Act , a Designated Court may also try an offence other than an offence under this Act , with which the accused, may , under the Code of Criminal Procedure , 1973, be charged at the same trial .

2 of 1974 .

6C . Save as otherwise provided in this Act, the provisions of the Code of Cri- minal Procedure, 1973 shall apply to the proceedings before a Designated Court and the person conducting a prosecution before a Designated Court shall be deemed to be a Public Prosecutor .".

Applica- tion of Code to proceed- ings before a Designa- ted Court .

4. After section 7 of the principal Act , the following section shall be inserted, namely:-

Insertion of new section 7A .

2 of 1974 .

Provision as to bail .

"7A. (1) Notwithstanding anything in the Code of Criminal Procedure, 1973 no person accused of an offence punishable under this Act shall if in custody, be released on bail or on his own bond unless-

(a) the Public Prosecutor has been given an opportunity to oppose the appli- cation for such released ; and

(6) where the Public Prosecutor opposes the application, the Court is satis- fied that there are reasonable grounds for believeing that he is not guilty of such offence and that he is not likely to commit any offence while on bail.

2of1974 .

(2) The limitations on granting of bail specified in sub- section (1 ) are in addition to the limitations under the Code of Criminal Procedure , 1973 , or any other law, for the time being in force on granting of bail .

2 of 1974.

(3) Nothing contaired in this section shall be deemed to affect the special powers of the High Court regarding bail under section 439 of the Code of Criminal Procedure, 1973.".

INDEX 8-4

GUJARAT GOVERNMENT GAZETTE , EX. , 4-5-1995

[PART VI

5. After section 10 of the principal Act , the following section shall be inserted, namely:-

Insertion of new section, 10A .

"1.0A. In a prosecution for an offence under section 4 or section 5 if it is pro- ved

Presump- tions as to offences under sections 4 and 5.

(a) that the arms , ammunition or explosives were recovered from the posses- sion of the accused and there is reason to believe that such arms , ammunition or explosives of similar nature were used in the commission of such offence; or

(b) that there is evidence of use of force, threat of force or any other form of intimidation caused to the crew or passengers in connection with the commission of such offence ,

the Designated Court shall presume unless the contrary is proved, that the acc- used bad committed such offence ." .

Sd/- K. L. MOHANPURIA , Secretaryto the Government of India .

By order and in the name of the Governor of Gujarat,

SMT . K. R. TRIVEDI , Secretary to Government .

GOVERNMENT CENTRAL PRESS, GANDHINAGAR ..

INDEX REGISTERED NO G/GNR/2 Extra No. 9

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

VOL. XXXVI ] THURSDAY, MAY 4, 1995/VAISAKHA 14, 1917.

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

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT Sachivalaya , Gandhinagar, Dated the 3rd May, 1995 .

No. RP- 36-95 -Act -42-94-31 - E. -The following Act of Parliament is re - published for general information: -

GOVERNMENT OF INDIA

MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS

(Legislative Department) New Deibi , the 11th July , 1994/Ashadh 20, 1916 (Saka)

The following Act of Parliament received the assent of the President on the 8th July , 1994 and is hereby published for general information

THE TRANSPLANTATION OF HUMAN ORGANS ACT, 1994

(Act No. 42 of 1994)

(8th July, 1994)

AN ACT to provide for the regulation of removal, storage and transplantation of human organs for therapeutic purposes and for the prevention of commercial dealings in human organs and for matters connected therewith or incidental thereto .

WHEREAS it is expedient to provide for the regulation of removal , storage and transplantation of hunian organs for therapeutic purposes and for the prevention of com- mercial dealings in human organs ; AND WHEREAS Parliament has no power to make laws for the States with respect to any of the matters aforesaid except as povided in articles 249 and 250 of the Constitution;

AND WHEREAS in pursuance of clause (1) of article 252 of the Constitution , resolutions have been passed by all the Houses of the Legislatures of the Stätes of Goa , Himachal Pradesh and Maharashtra to the effect that the matters aforesaid should be regülated in those Statesby Parliament by law;

BE it enacted by Parliament in the Forty- fifth Year of the Republic of India as follows : --

CHAPTER I

PRELIMINARY

1. (1 ) This Act may be called the Transplantation of Human Organs Act , 1994.

Short title, applica- tion and commen cement.

(2) It applies , in the first instance, to the whole of the States of Goa , Himachal Pradesh and Maharashtra and to all . the Union territories and it shall also apply to such other State which adopts this Aet by .

9-1 .

VI - Ex.9-1

INDEX 9-2

GUJARAT GOVERNMENT GAZETTE EX. 4-5-1995

[ PART-VI

resolution passed in that behalf under clause (1 ) of article 252 of the Constitution,

( 3 ) It shall come into forge in the States of Goa , Himachal Pradesh and Maharashtra and in all the Union territories on such date as the Central Government may, by notification , appoint and in any other State which adopts this Act under clause ( 1) of article 252 of the Constitution , on the date of such adoption ; and any reference in this Act to the com- mencement of this Act shali , in relation to any State or Union terrifory , means the date on which this Act comes into force in such State Union territory . or

Jenn:-

2.In this Act , unless the context otherwise requires ,

Lions

(a) " advertisement " includes any form of advertising whether to the public generally or to any section of the public or indivi dually to selected persons ;

(b) "Appropriate Authority " means the Appropriate Authority appointed under section 13 ;

(c) "Authorisation Committee" means the committee consti- tured under clause ( a ) or clause ( b ) of sub- section (4) of section 9;

(d) "brain- stem death " means the stage at which all functions of the brain- stom have perintmently and irreversibly ceased and is so certified under sub - section ( 6) of section 3;

( e) " deceased person" means a person in whom permanent dis- appearance of all evidence of life occurs , by reason of brain - stem death or in a cardio-pulmonary sense, at any time after live birth has taken place ;

(f ) " donor" means any person, not less than eighteen years of age , who voluntarily authorises the removal of any of his hurnan organs for therapeutic purposes under ' sub - section (1 ) or sub- section ( 2 ) of section 3 ;

(g ) " hospital" ing'den a nirsing home , clinic , medical centre, medića or teaching institution for therapeutic purposes and other like institution;

(h) "human organ " means any part of a human body consis- ting of a structured arrangement of tissues which , if wholly re- moved, cannot be replicated by the body;

( i) "ner relative " means spouse , son , daughter , father , mother . ther or sister;

(1 ) "notification" means a notification published in the Official Gazette;

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE EX . 4-5-1995

9-3

(k ) "payment " means payment in money or money's worth but does not include an payment for defraying or reimbu.sing-

(i) the cost of removing , transporting or preserving the human organ to be supplied; or

(ii ) any expenses or loss of earnings incurred by a person so far as reasonably and directly auributable to his supplying any muman organ from his body;

Act; (1 ) " prescribed " means prescribed by rûles made under this

(m) " recipient " means a person into whom any human organ is , or is proposed to be , transplanted;

02 of 956

(n) " registered medical practitioner " means a medical practitioner who possesses any recognised medieal qualification as defined in clause (h ) of section of the Indian. Medical Council Act , 1956, and who is enrolled on a State Medical Register as defined in clause ( k ) of that section;

(o) "therapeutic purposes means systematic treatment of any disease or the meastwes to improve health according to any parti- I or modality; and

7 (p) " transplantation" means the grafting of any human organ from any living person of deceased person to some other living person for therapeutic purposes .

CHAPTER II

AUTHORITY FOR THE PEMOVAL OF HUMAN ORGANS

3. ( 1 ) Any donor may, in such manner and subject to such conditions as may be prescribed , authorise the removal , before his death , of any , human organ of his body for therapeutic purposes .

Authority for remo val of human organs:

(2) If any denor had, in writing and in the presence of two or more witnesses fol Persone of when " near relative of such person ) , un . equivocally authorised at any time before his death , the removal of any human organ of his body after his death, for therapeutic purposes , the person lawfully in possession of the dead body of the donor shall , unless he has any reason to believe that the donor had subsequently revoked the authority aforesaid , grant to a registered medical practitioner all rea- sonable facilities for the removal, for therapeutic purposes . of that human organ from the dead body of the donor .

(3 ) Where no such authority as is referred to in sub -section ( 2) , was made by any person before his death but no obiection was also expressed by such person to any of his human ordens being used efter his death for therapeutic purposes , the person lawfully in possession of the dead body of such person may. unless he has reason to believe that any near relative

INDEX 9-4

GUJARAT GOVERNMENT GAZETTE EX . 4-5-1995 [ PART- VI

of the deceased person has objection to any of the deceased person's human organs being used for therapeutic purposes , authorise the removal of any human organ of the deceased person for its use for therapeutic purposes.

(4) The authority given under sub - section ( 1 ) or sub -section (2 ) " ог , as the case may be , sub- section (3 ) shall be sufficient warrant for the removal, for therapeutic purposes , of the human organ ; but no such re moval shall be made by any person other than the registered medical practitioner ..

(5) Where any human organ is to be removed from the body of a deceased person, the registered medical practitioner shall satisfy himself, before such removal . by a personal examination of the body from which any human organ is to be removed, that life is extinct in such body or . where it appears to be a case of brain -stem death , that such death has been certified under sub - section (6 ) .

: (6) Where any human organ is to be removed from the body of a person in the event of is brain-stem death, no such removal shall be undertaken unless such death is certified. in such form and in such 'manner and on satisfaction of such conditions and requirements as may be prescribed, by a Board of medical experts consisting of the following, namely:-

(i) the registered medical practitioner in charge of the hospital in which brain - stem death has occurred:

) 1( יי independent restered medical practitioner being a enodalist to lie nominated by the registered medical practitione specified in clause (1) , from the panel of names approved by the Appropriate Authority:.

(iii ) a neurologist or a neurosurgeon to be nominated by the re- gistered medical practitioner specified in clause ( i ) , from the panel of names approved by the Appropriate Authority ; and

(iv ) the registered medical practitioner treating the person whose brain - stem death has occurred.

(7) Notwithstanding anything contained in sub -section (3) : where brain- stem death of any person.less than eighteen years of age , occurs and is certified under sub- section ( 6 ) any of the parents of the deceased person may give authority , in such form and in such, manner as may. be prescribed , for the removal of any human organ from the body of the . deceased person.-

Semoval st human Organs ist to he autho- rised in certain cases.

4. ( 1 ) No facilities shall be granted under sub - section (2 ) of section 3 and no authority shall be given under sub-section ( 3 ) of that section for the removal of any human organ from the body of a deceased per- son . if the person required to grant such facilities, or empowered to give such authority , has reason , to believe that an inquest may be required to be held in relation to such body in pursuance of the provisions of any law for the time being in force .

INDEX 9-5

GUJARAT GOVERNMENT GAZETTE EX . 4-5-1995 .

PART-VI ]

(2) No authority for the removal of any human organ from the body. of a deceased person shall be given us a person to whom such body has been entrusted solely for the purpose of interiment , cremation or other disposal,

for removal Authority , .prison . of human gans in case of unclaimed bodies in hospital or 5. (1) In the case of a dead body lying in a hospital or prison and not claimed by any of the near relatives of the deceased person within forty- eight hours from the time of the death of the concerned person , the authority for the removal of any human organ from the dead body which so remains unclaimed may be given. in the prescribed form , by the person in charge, for the time being, of the management or control of the hospital or prison , or by an employee of such hospital or prison autho- rised in this behalf by the person in charge of the management or control thereof,

(2) No authority shall be given under sub - section ( 1 ) if the person empowered to give such authority has reason to believe that any near relative of the deceased person is likely to claim the dead body even though such near relative has not come forward to claim the body of the deceased person within the time specified in sub - section (1 ).

6. Where the body of a person has been sent for postmortem exami- nation-

(a) for medico - legal purposes by reason of the death of such person having been caused by accident or any other unnatural cause ; from or

(b ) for pathological purposes ,

, Authority for removal of human organs bodies sent for post- mortem examina- tion for medico- legal or pathologi cal pur- poses the person competent under this Act to give authority for the removal of any human organ from such dead body may . if he has reason to believe that such human organ will not be required for the purpose for which such body has been sent for postmortem examination , authorise the re- moval , for therapeutic purposes . of that human, organ of the deceased person provided that he is satisfied that the deceased person had not ex- pressed, before his death , any objection to any of his human organs being used , for therapeutic purposes after his death or , where he had granted an authority for the use of any of his human organs for therapeutic pur- poses after his death , such amhority had not been revoked by him before his death .

7. After the removal of any human organ from the body of any person, the registered medical practitioner shall take such steps for the preservation of the human organ so removed as may be prescribed.

Preserva- tion of human organs.

8. ( 1) Nothing in the foregoing provisions of this Act shall be Savings . construed as rendering unlawful any dealing with the body or with any part of the body of a deceased person if such dealing would have been lawful if this Act had not been passed.

45 of 1860 .

(2) Neither the grant of any facility or authority for the removal 、 of any human organ from the body of a deceased person in accordance with the provisions of this Act nor the removal of any human organ from the body of a deceased person in pursuance of such authority shall be deemed to be an offence punishable under section 297 of the Indian Penal Code.

VI - Ex - 9-2

INDEX 9-6

GUJARAT GOVERNMENT GAZETTE EX. 4-5-1995

[ PART -VI

9. ( 1) Save as otherwise provided in sub-section ( 3) , no human organ removed from the body of a donor before his death shall be transplanted into a recipient unless the donor is a near relative of, the recipient .

Restrictions on removal and transplan- tation of human organs.

(2 ). Where any donor authorises the removal of any of his human organs after his death under sub -section ( 2 ) of section , 3 or any person competent or empowered to give authority for the removal of any human organ from the body of any deceased person authorises such removal , the human organ may be removed and transplanted into the body of any recipient who may be in need of such human organ .

1 (3) If any donor authorises the removal of any of his human organs before his death under sub- section (1 ) of section 3 for transplantation into the body of such recipient, not being a near relative , as is specified by the donor by reason of affection or attachment towards the recipient or for any other special reasons , such human organ shall not be removed and transplanted without the prior approval of the Authorisation Committee.

(4) (a) The Central Government shall constitute, by notification, one or more Authorisation Committees consisting of such members as may be nominated by the Central Government on such terms and conditions as may be specified in the notification for each of the Union territories for the purposes of this section.

(b ) The State Government shall constitute , by notification, one or more Authorisation Committees consisting of such members as may be nominated by the State Government on such terms and conditions as may be specified in the notification for the purposes of this section .

(5) On an application jointly made. in such form and in such manner as may be prescribed , by the donor and the recipient , the Autho- risation Committee shall , after holding an inquiry and after satisfying itself that the applicants have complied with all the requirements of this Act and the rules made thereunder , grant to the applicants approval for the removal and transplantation of the human organ .

(6) If, after the inquiry and after giving an opportunity to the applicants of being heard . the Authorisation Committee is satisfied that the applicants have not complied with the requirements of this Act and the rules made thereunder. it shall, for reasons to be recorded in writing, reject the application for approval .

CHAPTER III

REGULATION OF HOSPITALS

10. ( 1 ) On and from the commencement of this Act,-

(a) no hospital , unless registered under this Act , shall conduct , or associate with , or help in , the removal , storage or transplantation of any human organ:

Regula- tion of hospitals conducting the remo- val, storage or trans- plantation of human organs.

(b) no medical practitioner or any other person shall conduct . or cause to be conducted, or aid in conducting by himself or through any other person . any activity relating to the removal, storage or trans-

INDEX PART - VI ]

GUJARAT GOVERNMENT GAZETTE EX . 4-5-1995

9-7

plantation of any human organ at a place other than a place registered under this Act ; and

(c) no place including a hospital registered under sup-section (1) of section 15 shall be used or cause to be used by any person for the removal, storage or transplantation of any human organ except for therapeutic purposes .

(2) Notwithstanding anything contained in sub-section (1 ) , the eyes or the ears may be removed at any place from the dead body of any donor, for therapeutic purposes, by a registered medical practitioner.

Explanation. For the purposes of this sub-section , " ears " includes ear drums and ear bones .

11. No donor and no person empowered to give authority for the removal of any human organ shall authorise the removal of any human organ for any purpose other than therapeutic purposes .

Prohibition of removal ortrans-, plantation ofhuman organs for any purpose other than therapeu- poses.

12. No registered medical practitioner shall undertake the removal or- transplantation of any human organ unless he had explained, in such manner as may be prescribed, all possible effects, complications and hazards connected with the removal and transplantation to the donor and the recipient.respectively .

Explain- ing / effects , etc. , to donor and reci- pient..

CHAPTER IV

APPROPRIATE AUTHORITY

one 13. (1 ) The Central Governntent shall appoint, by notification , or more officers as Appropriate Authorities for each of the Union terri- tories for the purposes of this Act .

Appro- priate Autho- rity.

(2) The State Government shall appoint , by notification , one or more officers as Appropriate Authorities for the purposes of this Act .

(3 ) The Appropriate Authority shall perform the following func- tions, namely:-

( i) . to grant registration under sub - section (1 ) of section 15 or renew registration under sub-section (3) of that section;

(ii) to suspend or cancel registration under sub-section (2 ) of section 16;

(iii) to enforce such standards, as may be prescribed, for hospi- tals engaged in the removal , storage or transplantation of any human organ;

( iv) to investigate any complaint of breach of any of the provi- sions of this Act or any of the rules made thereunder and take ap- propriate action;

INDEX 9-8

[ PART-V GUJARAT GOVERNMENT, GAZETTE EX . 4-5-1995

(v ) to inspect hospitals periodically for examination of the quality of transplantation and the follow-up medical care to persons who have undergonė transplantation and persons from whom organs are removed; and

(vi) to undertake such other measures as may be prescribed .

CHAPTER V

REGISTRATION OF HOSPITALS

Registra- tion of hospitals engaged

14. (1) . No hospital shall commence any activity relating to the removal, storage or transpantation of any human organ for therapeutic . purposes after the commencement of this Act unless such hospital is duly registered under this Act:

in. removal, storage or trans- plantation of human organs.

Provided that every hospital . engaged , either partly or exclusively , in any activity relating to the removal , storage or transplantation of any human organ for therapeutic purposes immediately before the commencement of this Act, shall apply for registration within sixty days from the date of such commencement :.

Provided rurther that every hospital engaged in any activity relating to the removal , storage or transplantation of any human organ shall ceases to engage in any, such activity on the expiry of three months from the date of commencement of this Act unless such hospital has applied for registration and is so registered or till such application is disposed of, whichever is earlier .

(2) Every application for registration under sub -section ( 1 ) shall be made to the Appropriate Authority in such form and in such manner and shall be accompanied by such fees as may be prescribed.

(3) No hospital shall be registered under this Act unless the Appro- priate Authority is satisfied that such hospital is in a position to provide such specialised services and facilities , possess. such skilled manpower and equipments and maintain such standards as may be prescribed .

Certin- cate of registra- tion.

15.. ( 1) The Appropriate Authority shall, after holding an inquiry and after satisfying itself that the applicant has complied with all the re- quirements of this Act and the rules made thereunder , grant to the hospital a certificate of registration in such form , for such period and subject to such conditions as may be prescribed.

(2) If, after the inquiry and after giving an opportunity to the applicant of being heard , the Appropriate Authority is satisfied that the applicant has not complied with the requirements of this Act and the rules made thereunder , it shall, for reasons to be recorded in writing, reject the application for registration.

(3) Every certificate of registration shall be renewed in such man- ner and on payment of such fees as may be prescribed ..

16. (1 ) The Appropriate Authority may, suo moto or on complaint , issue a notice to any hospital to show cause why its registration under this Act should not be suspended or cancelled for the reasons mentioned in the notice,

Suspen- sion or cancella- tion of registra- tion..

(2) If, after giving a reasonable opportunity of being heard to the hospital , the Appropriate Authority is satisfied that there has been a breach of any of the provisions of this Act or the rules made thereunder ,

INDEX 9-9 GUJARAT GOVERNMENT GAZETTE EX . 4-5-1995

PART -VI ]

it may , without prejudice to any criminal action that it may take against such hospital , suspend its registration for such period as it may think fit or cancel its registration:

Provided that where the Appropriate Authority is of the opinion that it is necessary or expedient so to do in the public interest, it may, for reasons to be recorded in writing , suspend the registration of any hospital without issuing any notice .

Appeals .

17. Any person aggrieved by an order of the Authorisation Com- mittee rejecting an application for approval under sub- section ( 6 ) of section 9, or any hospital aggrieved by an order of the Appropriate Authority rejecting an application for registration . under sub-section (2) of section 15 or an order of suspension or cancellation of registra- tion under sub - section (2) of section 16, may, within thirty days from the date of the receipt of the order, prefer an appeal , in such manner as may be prescribed , against such order to

(i ) the Central Government where the appeal is against the order of the Authorisation Committee constituted under clause (a) of sub - section (4) of section 9. or against the order of the Appro- . priate Authority appointed under sub - section (1 ) of section 13; or..

(ii ) the State Government, where the appeal is against the order of the Authorisation Committee constituted under clause (b ) of sub -section ( 4) of section 9 or against the order of the Appro- priate Authority appointed under sub -section (2 ) of section 13. シ

CHAPTER VI

OFFENCES AND PENALITES

Punish- ment for removal of human organ without authority .

18. (1 ) Any person who renders his services to or at any hospital and who , for purposes of transplantation , conducts , associates with, or helps in any manner in, the removal of any human organ without authority, shall be punishable with imprisonment for a term which may extend to five years and with fine which may extend to ten thousand rupees.

(2) Where any person convicted under sub -section (1 ) is a registered medical practitioner, his name shall be reported by the Appropriate Authority to the respective State Medical Council for taking necessary action including the removal of his name from the register of the Coun- cil for a period of two years for the first offence and permanently for the subsequent offence .

19. Whoever-

(a) makes or receives any payment for the supply of, or for an offer to supply , any human organ;

Punish- ment for com- mercial dealings in human organs.

(b) seeks to find a person willing to supply for payment any human organ;

(d) initiates or negotiates any arrangement involving the mak- ing of any payment for the supply of, or for an offer to supply, any human organ;

VI - EX - 9-3

INDEX 9-10

[PART-VI GUJARAT GOVERNMENT GAZETTE EX . 4-5-1995

(e) takes part in the management or control of a body of per- sons , whether a society, firm or company, whose activities consist of or include the initiation or negotiation of any arrangement refer- rer! to in clausè ( d) ; or

(f) publishes or distributes or causes to be published or distri- buted any advertisement,-

(a) inviting persons to supply for payment of any human organ;

(b) offering to supply any human, organ for payment ; or

shall be punishable with imprisonment for a term which shall not be less than two years but which may extend to seven years and shall be liable to fine which shall not be less than ten thousand rupees but may extend to twenty thousand rupees:

Provided that the court may , for any adequate and special reason to be mentioned in the judgment, impose, a sentence of imprisonment for a term of less than two years and a fine less than ten thousand rupees .

Punish-

20. Whoever contravenes any provision of this Act or any rule made, or any condition of the registration granted , thereunder for which no punishment is separately provided in this Act , shall be punishable with imprisonment for a term which may extend to three years or with fine which may extend to five thousand rupees .

ment 'for' con- traven- sion of any otherpro- vision of thisAct.

Offences by com- panies .

21. (1) Where any offence , punishable under this Act . has been committed by a company , every person who , at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company , shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that nothing contained in this sub - section shall render any such person liable to any punishment , if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub - section (1 ) , where any offerice punishable under this Act has been committed by a com- pany and it is proved that the offence has been committed with the con- sent or connivance of, or is attributable to any neglect on the part of, any director, manager , secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation. For the purposes of this section ,-

(a) "company" means any body corporate and includes a firm or other association of individuals ; and

INDEX GUJARAT GOVERNMENT GAZETTE EX . 4-5-1995

9-11 PART- VI ]

(b) "director " , in relation to a firm , means a partner in the firm.

Cognizance ofoffences.

22. (1) No court shall take cognizance. of an offence under this Act except on a complaint made by-

(a) the Appropriate Authority concerned, or any officer authorised in this behalf by the Central Government or the State Government or , as the case may be, the Appropriate Authority ; or

(b) a person who has given notice of not less than sixty days , in such manner as may be prescribed, to the Appropriate Authority con- cerned, of the alleged offence and of his intention to make a complaint to the court.

(2) No court other than that of a Metropolitan. Magistrate or a Judi- cial Magistrate of the first class shall try any offence punishable under this Act.

(3 ) Where a complaint has been made under clause ( b ) of sub-section ( 1 ) , the court may, on demand by such person, direct the Appropriate Authority to make available copies of the relevant records in its possession to such person .

CHAPTER VII

MISCELLANEOUS

Protec- 23. (1) No suit, prosecution or other legal proceeding shall lie against any intended to be done in person for anything which is in good faith done or pursuance of the provisions of this Act .

tion of action taken in good faith.

(2) No suit or other legal proceeding shall lie against the Central Government or the State Government for any damage caused or likely to be caused for anything which is in good faith done or intended to be donė in pursuance of the provisions of this Act .

24. (1) The Central Government may, by notification, make rules for carrying out the purposes of this Act .

Power to make rules.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters , namely:-

(a) the manner in , which and the conditions subject to which any donor may authorise removal , before his death, of any human organ of his body under sub -section (1) of section 3 ;

(b) the form and the manner in which a brain - stem death is to be certified and the conditions and requirements which are to be satisfied for that purpose under sub -section ( 6) of section 3 ;

: (c) the form and the manner in which any of the parents may give authority, in the case of brain-stem death of a minor, for the removal of any human organ under sub -section (7) of section 3;

(a) the form in which authority for the removal of any human organ from an unclaimed dead body may be given by the person incharge of

INDEX [ PART-VI

GUJARAT GOVERNMENT GAZETTE EX . 4-5-1995

9-12

the management or control of the hospital or prison, under sub -section (1) of section 5;

(e) the steps to be taken for , the preservation of the human organ removed from the body of any person , under section 7;

ソ (f) the form and the manner in which, an application may be jointüy made by the donor and the recipient under sub -section (5) of section 9 ;

(g ) the manner in which all possible effects , complications and hazards, connected with the removal and transplantation is to be explained by the registered medical practitioner to the donor and the recipient under section 12;

(h) the standards as are to be enforced by the Appropriate autho- rity for hospitals engaged in the removal, storage or transplantation of any human organ under clause ( iii) of sub-section (3 ) of section 13;

(i) the other measures as the Appropriate Authority shall undertake in performing its functions under clause ( vi ) of sub-section (3 ) of section 13;

(j) the form and the manner in which an application for registration : shall be made and the fee which shall be accompanied, under sub-section (2) of section 14;

to be provided, (k) the specialised services and the facilities skilled manpower and the equipments to be possessed and the standards to be maintained by a hospital for registration , under sub- section (3) of section 14 ;

(1) the form in which , the period for which and the conditions subject to which certificate of registration is to be granted to a hos- pital, under sub - section (1 ) of section 15 ;

(m) the manner in which and the fee on payment of which certificate of registration is to be renewed under sub-section (3) of section 15;

17; (n) the manner in which an appeal may be preferred under section

(o) the manner in which a person is required to give notice to the Appropriate Authority of the alleged offence and of his intention to make a complaint to the court, under clause (b ) of sub - section. (1 ) of section 22; and

(p) any other matter which is required to be, or may be, pres- cribed.

(3) Every rule made under this Act 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 ägree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; só , however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule,

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28 of 1982.

Repeal and savings .

29 of 1982 .

25. (1) The Ear Drums and Ear Bones (Authority for Use for Therapeu- tic Purposes) Act, 1982 and the Eyes (Authority for Use for Therapeutic Pur- poses) Act, 1982 are hereby repealed .

(2) The repeal shall, however, not affect the previous operation of the Acts so repealed or anything duly done or suffered thereunder.

Sd\- Shri K. L. MOHANPURIA , Secretaryto the Government of India ,

By order and in the name of the Governor of Gujarat,

Smt . K. R. TRIVEDI , Secretaryto Government .

VI -EX - 9-4

GOVERNMENT CENTRAL PRESS , GANDHINAGAR .

INDEX Extra No. 10

REGISTERED NO . G/GNR/ 3

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol. XXXVI )

THURSDAY , MAY 4, 1995/VAISAKHA 14 , 1917

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

PART-VI

Acts of Parliament and Ordinance pro.nulgated by the President.

GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT ,

Sachivalaya , Gandhinagar , 4th May, 1995 .

No. RP/ 35/94 /Const.94 /34/E. The followirg Act of Parliament isre -published for general information :

GOVERNMENT OF INDIA ,

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS , (LEGISLATIVE DEPARTMENT) ,

New Delhi , the 1st September, 1994/Bhadrapad 10, 1916 (Saka ) .

The following Act of Parliament received the assent of the President on the 31st August , 1994. and is hereby published for general information :

10-1

VI- ΕΧ . - 10-1

INDEX 10-2

[PART VI GUJARAT GOVERNMENT GAZETTE , EX,, 4-5-1995

THE CONSTITUTION ( SEVENTY- SIXTH AMENDMENT ) ACT, 1994

(31st August, 1994)

AN ACT

further to amend the Constitution of India .

BE it enacted by Parliament in the Forty- fifth Year of the Republic of India as follows:--

1. This Act may be called the Constitution ( Seventy- Sixth Amendment ) Act , 1994.

Short title .

2. In the Ninth Schedule,to the Constitution , after entry , 257 and before the Explanation , the following entry shall be inserted, namely:-

Amend- ment of the Ninth Schedule .

"257A. The Tamil Nadu Backward Classes , Scheduled Casts and Scheduled Tribes (Reservation of Seats in Educational Institutions and appointments or posts in the Services under the State ) Act , 1993 ( Tamil Nadu Act , 45 of 1994 ) . " .

Sd/-- K. L. MOHANPURIA , Secretaryto the Government of India .

By order ard in the name of the Governor of Gujarat ,

SMT . K. R. TRIVEDI, Secretary to Government .

GOVERNMENT CENTRAL PRESS , GANDHINAGAR .

Γ .

INDEX REGISTERED NO G /GNR/2 Extra No. 11

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

VOL . XXXVI ] WEDNESDAY , MAY 10, 1995/VAISAKHA 20 , 1917.

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

PART- VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar, Dated the 8th May , 1995.

No. RP/24/95 /Act- 54 /94/39/E . The following Act of Parliament is re - published for general information :-

GOVERNMENT OF INDIA

MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS

(Legislative Department)

New Delhi, the 12th September, 1994/Bhadrapad 21 , 1916 (Saka)

The following Act of Parliament received the assent of the President on the 10th Septem- ber, 1994 and is hereby published for general information :-- THE MOTOR VEHICLES (AMENDMENT) ACT, 1994

(10th September, 1994) (Act No. 54 of 1994)

AN ACT

further to amend the Motor Vehicles Act , 1988.

BE it enacted by Parliament in the Forty - fifth Year of the Republic of India as follows :-

1. (1) This Act may be called the Motor Vehicles (Amendment ) Act, 1994.

Short title d a n coomence ment .

(2) It shall come into force on such date as the Central Government may , by notification in the Official Gazette ; and different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision .

59 of 1988 .

ment of section 2 . Amend- 2. In section 2 of the Motor Vehicles Act, 1988 (hereinafter referred to as the principal Act),

(i) in clause (8) , sub -clause (a ) shall be omitted;

(ii) in clause (21), for the figure "6000 " , the figure " 7500 " shal be substituted;

VI-EX- 11-(1)

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[ PART -VI

(iii) after clause ( 21 ) , the following clause shall be inserted, namely:-

(21A) " manufacturer " means a person who is engaged in the manufacture of motor vehicles;' ;

( iv ) in clause (28 ) , for the words " thirty- five cubic centimetres " occurring at the end, the words " twenty- five cubic centimetres" shall be substituted;

(v) for clause (39 ) , the following clause shall be substituted , namely:-

(39) " semi-trailer " means a vehicle not mechanically pro- pelled (other than a trailer) , which is intended to be connected to a motor vehicle and which is so constructed that a portion of it is super- imposed on, and a part of whose weight is borne by , that motor vehicle; ' ;

(vi) in clause ( 42 ) , after sub - clause ( iii) , the following sub- clause shall be inserted, namely : -

" ( iv ) Zilla Parishad or any other similar local authority . " .

Amend ment of section 3.

3. In section 3 of the principal Act , in sub- section ( 1 ) , for the words " a motor cah" , the words " a motor cab or motor cycle" shall be substitu- ted.

Amend- ment of section 4 .

4. In section 4 of the principal Act , in sub- section (1 ) , in the proviso, for the words " a motor cycle without gear" , the words " a motor cycle with engine capacity not . exceeding 50cc " shall be substituted:

5. In section 7 of the principal Act , for sub - section ( 1 ) , the following sub -section shall be substituted, namely:--

Amend ment of section 7 .

" ( 1) No person shall be granted a learner's licence to drive a transport vehicle unless he has held a driving licence to drive a light motor vehicle forat least one year . " .

6. In section 8 of the principal Act , after sub - section ( 3 ) , the follow- ing proviso shallbe added, namely: --

Amend- ment of section 8 .

"Provided that no such medical certificate is required for licence to drive a vehicle other than a transport vehicle ." .

7. In section 9 of the principal Act,

Amend- ment of section 9.

(a) for sub - section ( 3 ) , the following shall be substituted, namely:-

"(3 ) If the applicant passes such test as may be prescribed by the Central Government, he shall be issued the driving licence:

Provided that no such test shall be necessary where the appli- cant produces proof to show that--

(a) (i ) the applicant has previously held a driving licence to drive such class of vehicle and that the period between the date of expiry of that licence and the date of the application does not exceed five years , or

(ii) the applicant holds or has previously held a driving licence to drive such class of vehicle issued under section 18 , or

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GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

(iii) the applicant holds a driving licence to drive such class of vehicle issued by a competent authority of any country outside India, subject to the condition that the applicant com- plies with the provisions of sub- section (3 ) of section 8,

(b) the applicant is not suffering from any disability which is likely to cause the driving by him to be a source of danger to the public; and the licensing authority may , for that purpose, require the applicant to produce a medical certificate in the same form and in the same manner as is referred to in sub-section ( 3) of section 8 :

Provided further that where the application is for a driv- ing licence to drive a motor vehicle ( not being a transport vehicle) , the licensing authority may exempt the applicant from the test of competence to drive a vehicle prescribed un- der this sub- section, if the applicant pomesses a driving certi- ficate issued by any institution recognised in this behalf by the State Government." ;

(b) for sub -section (5) , the following sub-section shall be substi- tuted, namely:-

"(5 ) Where the applicant does not pans out, the way be panmtired in paper for he test after a period of seven days :

Provided that where the applicant does not pass the test even after three appearances , he shall not be qualified to re - appear for such test before the expiry of a period of sixty days from the date of last such test .".

8. In section 10 of the principal Act, in sub - section (2) , for clauses (e) to ( h) , the following clause shall be substituted , namely :-

Amend- ment of section 10 .

" (e) transport vehicle;" .

9. In section 14 of principal Act, in sub-section (2 ) ,

Amend- ment of section 14.

(i) in sub -clause ( a) , the word " and " shall be omitted , and after clause (a) as so amended, the following proviso shall be inserted , namely:-

"Provided that in the case of licence to drive a transport vehi cle carrying goods of dangerous or hazardous nature be effective for a period of one year and renewal thereof shall be subject to the condition that the driver undergoes one day refresher course of the prescribed syllabus ; and" ;

(it) in clause (6)

(a) in sub-clause (i) , for the words "forty years" , at the two places where they occur, the words " fifty years " shall be substi- tuted;

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[ PART-VI

(b) for sub - clause ( ii ) , the following clause shall substituted. namely:--- be

" ( ii ) if the person referred to in sub-clause ( i ) , has attained the age of fifty years on the date of issue or as the case may be, renewal thereof, be effective, on payment of such fee as may be prescribed , for period of five years from the date of such issue or renewal ; " . :

Amend. ment of section 26.

10. In section 26 of the principal Act , in sub- section (2 ) , for the words "printed copy" , the words "printed copy or copy in such other form as the Central Government may require " shall be substituted .

Ameed- zoent of zection 41 .

11. In section 41 of the principal Act , in sub - section ( 14 ) , for the words "original registering authority " , the words 'last registering authority " shall be substituted .

12. In section 43 of the principal Act,-

Amena- twent. of section 42 .

(a) in the proviso to sub - section ( 2 ) , for the words " with a body ". the words "with a body or any unforeseen circumstances beyond the control of the owner " shall be substituted ;

(b) after sub -section ( 2 ) , the following sub - section shall be inser- ted. namely:-

"(3 ) In a case where the motor vehicle is held under bire- purchase agreement , lease or hypothecation , the registering autho zity or other prescribed authority shall issue a temporary certifi- cate of registration of such vehicle . which shall incorporate legibly and prominently the full name and address of the person with whom such agreement has been entered into by the owner . " .

13. In section 48 of the principal Act , after sub - section ( 5) , the follow- ing sub- section shall be inserted, namely: -

Amene- rment of section 49.

"(6) The owner of the vehicle shall also inform at the earliest , in writing, the registering authority about the theft of his vehicle toge- ther with the name of the police station where the theft report was kodged . and the registering authority shall take into account such re- port while disposing of any application for no objection certification , registration , transfer of ownership or issue of duplicate registration certificate." .

14. In section 51 of the principal Acr.-

Amend- ment of section $ 1 .

(a) in sub - section ( 2 )-

(i) for the words " original registering authority " , the words "last registering authority " shall be substituted;

( ii) the following shall be added at the end. namely:---

"and an intimation in this regard shall be sent to the original registering authority if the last registering authority is not the original registering authority" ;

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(b) in sub - section ( 3)

( i) for the words " original registering authority" , the words "last registering authority " shall be substituted;

( ii ) the following shall be added at the end, namely: -

"and an intimation in this behalf shall be sent 10 the original registering authority if the last registering authority is not the original registering authority" ;

(c) in sub- section ( 5) , after the words " taken possession of the vehicle", the words " from the registered owner " shall be inserted;

(d) in sub - section ( 6 ) , for the words and figures " under section 47, make an application ", the words and figures " under section 47 , or removal of the vehicle to another State , or at the time of conversion of the vehicle from one class to another , or for issue of no objection cer- tificate under section 48, or for change of residence or place of business under section 49 , or for the alteration of the vehicle under section 52, make an application shall be substituted ;

(e) in sub- section ( 10) , after the word " communicate ", the words "by registered post acknowledgment due" shall be inserted ;

(f) for sub- section ( 11 ) . the following sub- sections shall be substi- tuted, namely:

" ( 11 ) A registering authority registering the new vehicle, or issuing the duplicate certificate of registration or a no objection certificate or a temporary certificate of registration . or issuing or renewing . a fitness certificate or substituting entries relating to another motor vehicle in the permit . shall intimate the financier of such transaction .

( 12 ) The registering authority where it is not the original registering anthority. when making entry under sub- section ( 1 ) or sub - section ( 2) . or cancelling the said entry under sub- section (3) or issuing the fresh certificate of registration under subsection ( 5) shall communicate the same to the original registering autho- rity.".

15. In section 52 of the principal Act .--

Amend.

ment of

section 52 .

(i) in sub- section ( 1 ) , after the proviso , the following proviso shal!! be inserted , namely:-

"Provided further that modification of the engine, or any part thereof, of a vehicle for facilitating its operation by a different type of fuel or source of energy including battery, compressed natural gas, solar power or any other fuel or source of energy other than liquid petroleum gas shall be treated as an alteration but that shall be subject to such conditions as may be prescribed. ";

VI - Ex - 11-2

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[ PART-VI

( ii ) after sub - section ( 5 ) , the following sub - section and Explana- tion shall be inserted, namely:-

'(6) No person holding a vehicle under a hire - purchase agree- ment shall make any alteration to the vehicle for which approval of the registering authority is required under sub - section ( 1 ) , ex- cept with the written consent of the registered owner .

Explanation . For the purposes of this section , " alteration" means a change in the structure of a vehicle which results in change in its basic feature.' .

16. In section 56 of the principal Act , after sub -section ( 4 ) , the fol- lewing proviso shall be inserted, namely :-

Amend- ment of section 56 .

"Provided that no such cancellation shall be made by the prescrib- ed authority unless such prescribed authority holds such technical qualification as may be prescribed or where the prescribed authority does not hold such technical qualification on the basis of the report of an officer having such qualifications ." .

17. In section 57 of the principal Act , for sub- section ( 1 ) , the follow- ing sub -section shall be substituted, namely:-

Amend- ment of section 57.

" (1) Any person aggrieved by an order of the registering autho- rity under section 41, 42, 43, 45, 47, 48, 49, 50, 52 , 53 , 55 or 56 may , within thirty days of the date on which he has received notice of such order, appeal against the order to the prescribed authority ." .

Amend- ment of section 58 .

18. In section 58 of the principal Act , in sub - section (1 ) , for the words " maximum safe laden weight" , the words " maximum gross vehicle weight " shall be substituted ,

19. In section 63 of the principal Act , in sub - section ( 2 ) , after the words "shall supply to the Central Government " , the words " if so desired by it " . shall be inserted .

Amend. ment of section 63 .

20. In section 66 of the principal Act,-

(i ) in sub -section (2 ) , the following proviso shall be added, namely: -

Amend- ment of sestion 60.

"Provided that the holder of a permit of any articulated vehicle may use the prime-mover of that articulated vehicle for any other semi-trailor.";

( ii ) in sub- section ( 3 ) , for clause ( 1 ) , the following clause shall be substituted , namely: -

"(1) to any motor vehicle which is operated by electric battery, compressed natural gas or solar energy." .

21. In section 67 of the principal Act, in sub - section ( 1 ) , after clause (i) , the following proviso shall be inserted, namely :-

Amend ment of section 67..

"Provided that the fares and freights in respect of such stage carri- ages, contract earriages and goods carriages operated by battery , compressed natural gas or solar energy shall be fixed by the owner or operator;" .

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22. In section 68 of the principal Act , in sub-section (3 ) , after clause (c); the following clause shall be inserted , namely:-

Amend- ment of ... section 00 .

" (ca) Government to formulate routes for plying stage carriages;" .

23. In section 71 of the principal Act,-

(a) the proviso to sub - section (1 ) shall be omitted;

Amend- ment of section 71 .

(b ) in sub -section (3 ) , in the proviso to clause ( d ) ,-

( i) in clause ( ii ) , the word " or " , occurring at the end, shall be omitted;

( ii) in clause ( iii ) , the word " or " shall be inserted at the end , and after clause ( iii ) as so amended , the following clause shall be inserted, namely : -

" ( iv ). any other class or category of persons , as the State Government may, for reasons to be recorded in writing , con- sider necessary ." ;

Amend- ment of section 75.

24. In section 75 of the principal Act, in sub -section ( 1 ) , for the words "motor cabs to persons desiring to drive the cabs" , the words "motor cabs or motor cycles to persons desiring to drive either by themselves or through drivers , motor cabs or motor cycles " shall be substituted .

Amend- ment of section 80 .

25. In section 80 of the principal Act , for the words "Regional Trans- portAuthority " , wherever they occur . the words "Regional Transport Authority, State Transport Authority or any prescribed authority referred to in sub section ( 1 ) of section 66 " shall be substituted .

Amend . ment of section 81 .

26. In section 81 of the principal Act , in sub - section ( 1 ) , for the words "without renewal " , the words " from the date of issuance or renewal there- of ' shall be substituted .

27. In section 88 of the principal Act,-

Amend- ment of section 88 .

: (a) in sub - section ( 8 ) , for the words " grant a special permit relation to a vehicle covered " , the words " grant a special permit any public service vehicle including any vehicle covered" shall substituted: in to be

(b ) in sub -section (9 ) , for the word and figures " and 89 " , the words , brackets, letter and figures " clause (d) of sub - section ( 1 ) of section 87 and section 89 " shall be substituted;

(d) in sub- section ( 12 ) , for the word and figures " and 89 ", the words , brackets , letter and figures " clause (d) of sub-section ( 1 ) of section 87 and section 89 " shall be substituted;

(e) sub - section (13 ) shall be omitted.

28. In section 89 of the principal Act, for sub - section (2 ) , the following sub-section shall be substituted , namely:-

Amend- ment of section 89.

" (2) The State Government shall constitute such number of Transport Appellate Tribunals as it thinks fit and each such Tribunal shall consist of a judicial officer who is not below the rank of a District Judge or who is qualified to be a Judge of the High Court and it shall exercise jurisdiction within such area as may be notified by that Government . " .

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2. In section 91 of the principal Act, for sub-section (1) , the follow- ing sub- section shall be substituted, namely:-

Amand medit of section 91 .

27 of 1961 .

"(1) The hours of work of any person engaged for operating a transport vehicle shall be such as provided in the Motor Transport Workers Act , 1961. " .

Amerid- ment of section 99 .

30. Section 99 of the principal Act shall be re - numbered as sub -section (1) thereof and after sub- section ( 1 ) as so re- numbered, the following sub -section shall be inserted , namely: --

"(2).Notwithstanding anything contained in sub-section (1) , when aproposal is published under that sub -section, then from the date of publication of such proposal , no permit shall be granted to any person , except a temporary permit during the pendency of the proposal and such temporary permit shall be valid only for a period of one year from the date of its issue or till the date of final publication of the scheme under section 100, whichever is earlier.".

31. In section 109 of the principal Act , after sub - section (2 ) , the follow- ing sub-section shall be inserted, namely:--

Amend ment of sation

"(3 ) If the Central Government is of the opinion that it is neces sary or expedient so to do in the public interest, it may by order published in the Official Gazette, notify that any article or process used by a manufacturer shall, conform to such standard as may he specified in that order . " .

32. In section 110 of the principal Act ,-

(a) in sub -section ( 1 ) ,-

Amend ment of section 119.

(i) for clause (b ) , the following clause shall be substituted,

namely:-

(b) the size , nature , maximum retail price and condition of of tyres, including embossing thereon of date and year manufacture , and the maximum load carrying capacity; ";

(ii ) after clause ( m ) , the following clauses shall be inserted, namely:-

" (n) installation of catalytic convertors in the class vehicles to be prescribed ; of

(0) the placement of audio- visual or radio or tape record- er type of devices in public vehicles ;

(p) warranty after sale of vehicle and norms therefor. " .

33. In section 111 of the principal Act, in sub- section ( 2 ) ,-

Amend. ment of section 111.

(a) in clause (d) , after the words " by prescribed authorities ", the words " and fees to be charged 'for such test " shall be inserted;

(b) clause ( g) shall be omitted.

Amend.. ment of section 113.

34. In section 113 of the principal Act , in sub-section ( 1 ) , for the words "heavy goods vehicles or heavy passenger motor vehicles " , the words " transport vehicles " shall be substituted .

Amend- sment of section 114.

35. In section 114 of the principal Act, in sub -section ( 1 ) , for the words beginning with "any person authorised " and ending with the words and figures " contravention of section 113 " , the words and figures "any officer of the Motor Vehicles Department authorised in this behalf by the State Government shall, if he has reason to believe that a goods vehicle or trailor is being used in contravention of section 113" shall be substituted . :

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36. In section 116 of the principal Act , in sub- section (7 ) , for the words " the Schedule" , at both the places where they occur, the words " the First" Schedule" shall be substituted:

Amend ment of section 116.

37. In section 127 of the principal Act,-

Amend. ment of section 127 .

(a),for sub - section ( 1) , the following sub -section shall be sub- stituted , namely:-

" (1 ) Where any motor vehicle is abandoned or left unattended on a públic place for ten hours or more or is parked in a place where parking is legally prohibited, its removal by a towing ser- vice or its immobilisations by any means including wheel clamp- ing may be authorised by. a police officer in uniform having juris- diction." ;

(b) in sub -section (2) , for the word " highway" , at both the places where it occurs , the words " public place" shall be substituted .

Amend. ment of section 129 38. In section: 129 of the principal Act , for the words " a protective headgear of such . descriptions as may be specified by the State Government by rules made by it in this behalf, and different descriptions of headgears may be, specified in such rules , in relation to different circumstances or different class or description of motor cycles " , the words "protective headgear conforming to the standards of Bureau of Indian Standards" shall be substituted ..

39. In section 130 of the principal Act,-

Amend- ment of section. 130 .

(a) for - sub -section (2 ) , the following sub- section shall be substi- tuted, namely: -

"(2) The conductor , if any , of a motor vehicle on any public place shall on demand by any officer of the Motor Vehicles Depart ment authorised in this behalf , produce the licence for examina- tion." ;

(b) for sub - section ( 3 ) , the following sub -section and Explana- tion shall be substituted , namely : -

"( 3 ) The owner of a motor vehicle, (other than a vehicle re- gistered under section 60 ) , or in his , absence the driver or other person in charge of the vehicle, shall , on demand by a registering authority or any other officer of the Motor Vehicles Department duly authorised in this behalf, produce the certificate of' insurance of the vehicle and, where the vehicle is a transport vehicle, also the certificate of fitness referred to in section 56 and the permit; and if any or all of the certificates or the permit are not in his possession, he shall , within fifteen days from the date of demand, submit photo copies of the same, duly attested in person or send the same by registered post to the officer, who, demanded it .

Explanation. For the purposes of this sub -section, " certificate of insurance" means the certificate issued under sub - section (3 ) of section 147. " . !

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40. In section 132 of the principal Act , in sub- section ( 1 ) ,

Amend- mentof section 132.

(a) for the words."may reasonably be necessary ", the words "may for such reasonable time as may be necessary , but not exceeding twenty - four hours " shall be substituted;

(b) for clause ( a ) , the following clause shall be substituted , namely:-

" (a) when required to do so by any police officer not below the rank of a Sub - Inspector in uniform , in the event of the vehicle being involved in the occurrence of an accident to a person, animal or vehicle or of damage to property, or" ;

41. In section 134 of the principal Act, ---

Amend- ment of section 134.

(a) in clause (a) , for the words " and if necessary , convey him to the nearest hospital ", the words " by conveying him to the nearest medical practitioner or hospital , and it shall be the duty of every regis- tered medical practitioner or the doctor on duty in the hospital imme- diately to attend to the injured person and render medical aid or treat- ment without waiting for any procedural formalities " shall be substitu- ted:

(b ) after clause ( b ) , the following clause and Explanation shall be inserted , namely: ---

"(c) give the following information in writing to the insurer , who has issued the certificates of insurance, about the occurrence ofthe accident, namely: ---

(i) insurance policy number and period of its validity;

(ii) date, time and place of accident;

(iii) particulars of the persons injured or killed in the accident;

( iv) name of the driver and the particulars of his driving licence . 1. ניי

Explanation. For the purposes of this section, the expression "driver" includes the owner of the vehicle." .

Amend- ment of section 136.

42. In section 136, in the proviso , for the words "without unnecessary delay", the words "after completion of the formalities to the owner , driver or the person in charge of the vehicle within twenty- four hours" shall be substituted .

43. In section 140 of the principal Act,-

(a) in sub-section (2) ,-

Amend- ment of section 140.

(i) for the words " twenty- five thousand rupees " , the words "fifty thousand rupees " shall be substituted;

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(ii) for the words " twelve thousand rupees ", the words " twenty - five thousand rupees " shall be substituted;

(b ) after sub - section ( 4) , the following sub -section and proviso shall be inserted, namely:-

"(5). Notwithstanding anything contained in sub-section (2) regarding death or bodily injury to any person, for which the owner of the vehicle is liable to give compensation for relief, he is also liable to pay compensation under any other law for the time being in force:

Provided that the amount of such compensation to be given under any other law shall be reduced from the amount of compen- sation payable under this section or under section 163A . " .

Amend ment of section 141.

44. In section 141 of the principal Act , in sub- section (1) , for the words and bracket " any other right (hereafter " , the words, figures, letter and bracket " any other right , except the right to claim under the scheme referred to section 163A (such other right hereafter" shall be substituted ..

45. In section 146 of the principal Act, in sub-section ( 1) , before the Explanation , the following proviso shall be inserted, namely: --

Amend- ment of section 146.

6of1991,

to "Provided that in the case of a vehicle carrying, or meant carry, dangerous or hazardous goods , there shall also be a policy of insurance under the Public Liability Insurance Act , 1991. " .

Amend- ment of section 147 .

46. In section 147 of the principal Act, in sub-section (1) , in clause (b ) , in sub - clause ( i ) , for the words " injury to any person " , the words "injury to any person, including owner of the goods or his authorised representative carried in the vehicle " shall be substituted,

Amend- ment of section 149.

47. In section 149 of the principal Act, in sub - section ( 1) , after the brackets and words " ( being a liability covered by the terms of the policy) " the words, figures and letter " or under the provisions of section 163A" shall be inserted .

48. In section 157 of the principal Act , after sub - section (1) , the follow- ing Explanation shall be inserted , namely:-

Amend- ment of section 157 .

"Explanation . For the removal of doubts , it is hereby declared that such deemed transfer shall include transfer of rights and liabili- ties of the said certificate of insurance and policy of insurance." .

49. In section 158 of the principal Act , for sub-section (6) , the follow- ing sub- section shall be substituted , namely:-

Amend. ment of section 158 .

" ( 6) As soon as any information regarding any accident involv- ing death or bodily injury to any person is recorded or report under this section is completed by a police officer , the officer incharge of the police station shall forward a copy of the same within thirty days from the date of recording of information or, as the case may be, on com- pletion of such report to the Claims Tribunal having jurisdiction and a copy thereof to the concerned insurer, and where a copy is made available to the owner , he shall also within thirty days of receipt of such report , forward the same to such Claims Tribunal and Insurer." .

INDEX 11-12

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

[PART-VI

50. In section 161 of the principal Act , in , sub -section (3) ,-

Amend ment of section 161.

(a) in clause (a) , for the words " eight thousand and five hundred rupees ", the words " twenty- five thousand rupees " shall be substitu- :

ted;

(b ) in clause ( b ) , for the words " two thousand rupees", the words " twelve thousand and five hundred rupees " shall be substi- tuted,

51. After section 163 of the principal Act , the following sections shall be inserted , namely:-

Insertion of new sections 163A and 163B .

'163A, (1 ). Notwithstanding anything contained in this Act or in any other law for the time being in force or instrument having the force of law, the owner of the motor vehicle of the authorised insurer shall be liable to pay in the case of death or permanent disablement due to accident arising out of the use of motor vehicle , compensation , as indicated in the Second Schedule, to the legal heirs or the victim , as the case may be .

Special provi- sions as to payment of com- pensation on struc- tured formula basis.

8 of1923 Explanation . For the purposes of this sub - section , "permanent disability" shall have the same meaning and extent as in the Work- men's Compensation Act , 1923 .

(2) In any claim for compensation under sub- section ( 1 ) , the claimant shall not be required to plead or establish that the death or permanent disablement in respect of which the claim has been made was due to any wrongful act or neglect or default of the owner of the vehicle or vehicles concerned or of any other person.

of (3) The Central Government may, keeping in view the cost living by notification in the Official Gazette, from time to time amend the Second Schedule .

163B. Where a person is entitled to claim compensation under section 140 and section 163A, he shall file the claim under either of the said sections and not under both. '.

Option to file claim in certain cases.

52. In section 165 of the principal Act,

(a) in sub -section ( 1 ) , in the Explanation, the words , figures and letter "and section 163A " shali be added at the end;

Amend. ment of section 165,

(b) in sub-section (3) , in clause ( c) , the words " or as a District Judge" shall be added at the end.

53. In section 166 of the principal Act,-

(a) for sub- section (2) , the following sub-section and proviso shall be substituted namely:-

Amend- ment of section 166 .

"(2) Every application under sub-section ( 1 ) shall be made , at the option of the claimant, either to the Claims Tribunal having jurisdiction over the area in which the accident oс- curred , or to the Claims Tribunal within the local limits of whose jurisdiction the claimant resides or carries on business or within

INDEX PART-VI ]

11-13

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

the local limits of whose jurisdiction the defendant resides , and shall be in such form and contain such particulars as may be prescribed: :

Provided that where no claim for compensation under sec- tion 140 is made in such application, the application shall contain a separate statement to that effect immediately before the signa- . ture of the applicant.";

(b) sub-section (3) shall be omitted;

"(4) The Claims Tribunal shall treat any report of accidents forwarded to it under sub -section (6) of section 158 as an appli- cation for compensation under this Act ." .

54. After section 182 of the principal Act , the following section shall be inserted , namely:-

Inser- tion of new section 182A .

"182A. Any person who contravenes the provisions of sub - section (3) of section 109, shall be punishable with a fine of one thousand rupees for the first offence, and with a fine of five thousand rupees for any subsequent offences ." .

Punish- ment for offences relating to cons- truction and mainten- ance of vehicles .

Amend- ment of section.

55. In section 185 of the principal Act, for clause ( a) , the following clause shall be substituted , namely:-

"(a) has, in his blood, alcohol exceeding 30 mg. per 100 ml . blood detected in a test by a breath analyser, or " . of 185.

56. For section 192 of the principal Act, the following sections shall be substituted, namely:-

Substi- tution of new sections for section 192.

Using vehicle registra- without tion,

a "192. (1) Whoever drives a motor vehicle or causes or allows motor vehicle to be used in contravention of the provisions of section 39 shall be punishable for the first offence with a fine which may extend to five thousand rupees but shall not be less than two thousand rupees for a second or subsequent offence with imprisonment which may extend to one year or with fine which may extend to ten nou- sand rupees but shall not be less than five thousand rupees or with both:

Provided that the Court may, for reasons to be recorded, impose a lesser punishment.

(2) Nothing in this section shall apply to the use of a motor vehicle in an emergency for the conveyance of persons suffering

VI - EC- 11-4

INDEX 11-14

GUJARAT GOVERNMENT GAZETTE EX. 10-5-1995

[ PART- VI

from sickness or injuries or for the transport of food or materials to relieve distress or of medical supplies for a like purpose:

Provided that the person using the vehicle reports about the same to the Regional Transport Authority' within seven days from the date of such use .

(3 ) The court to which an appeal lies from any conviction in respect of an offence of the nature specified in sub - section (1 ) , may set aside or vary any order made by the court below, notwithstanding that no appeal lies against the conviction in connection with which such order was made .

Using vehicle without permit.

تو a 192.A. (1 ) Whoever drives a motor vehicle or causes or allows a motor vehicle to be used in contravention of the provisions of sub- section (1) of section 66 or in contravention of any condition of permit relating to the route on which or the area in which or the purpose for which the vehicle may be used , shall be punishable for the first offence with a fine which may extend to five thousand rupees but shall not be less than two thousand rupees and for any subse- quent offence with imprisonment which may extend to one year but shall not be less than three months or with fine which may extend to ten thousand rupees but shall not be less than five thousand rupees 'or with both:

Provided that the court may for reasons to be recorded , impose a lesser punishment .

(2) Nothing in this section shall apply to the use of a motor vehicle in an emergency for the conveyance of persons suffering from sickness or injury or for the transport of materials for repair or for the transport of food or mkaterials to relieve distress or of medical supplies for a like purpose:

Provided that the person using the vehicle reports about the same to the Regional Transport Authority within seven days from the date of such use .

(3) The courtto which an appeal lies from any conviction in respect of an offence of the nature specified in sub-section (1 ) , may set aside or vary any order made by the court below , notwithstanding that no appeal lies against the conviction in connection with which such order was made . " .

57. In section 194 of the principal Act , for sub - section ( 1 ) , the follow- ing sub -section shall be substituted , namely:-

Amend- ment of section 194.

"(1) Whoever drives a motor vehicle or causes or allows a motor vehicle to be driven in contravention of the provisions of section 113 or section 114 or section 115 shall be punishable with minimum fine of two thousand rupees and an additional amount of one thousand rupees per tonne of excess load, together with the liability to pay charges for off- loading of the excess load . " .

58. In section 200 of the principal Act , in sub- section. (1 ) , for the word and figures "section 1899 " , the words, figures and brackets " section 189, sub-section (2 ) of section 190" shall be substituted .

Amend section 200. ment of

INDEX GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

PART- V1 J

11-15

'59. In section 201 of the principal Act,-

Amend- ment of section 201 .

(a) in sub -section ( 1) , after the proviso , the following proviso shall be inserted, namely : --

"Provided further that where the vehicle is removed by a Government agency, towing charges shall be recovered from the vehicle owner or person in -charge of such vehicle." ;

(b ) for sub -section (2) , the following sub -section shall be substituted, namely: -

"(2) Penalties or towing charges under this section shall be recovered by such officer or authority as the State Government may, by notification in the Official Gazette, authorise . " .

60. In section 202 of the principal Act, for sub- section (2) , the follow- ing sub-section shall be substituted, namely:-

Amend- ment of section 202 .

"(2 ) A police officer in unform may arrest without warrant any person , who has unmitted an offence under this Act, if such person refuses to give his name and address ." .

61. In section 203 of the principal Act , for following shall be substituted , namely:- sub - section (1 ) , the

Amend- ment of section 203 .

" (1) A police officer in uniform or an officer of the Motor Vehicles Department , as may be authorised in this behalf by that. Department, may require any person driving or attempting to drive a motor vehicle in a public place to provide one or more specimens ofbreath for breath test there or nearby , if such police officer or officer has any reasonable cause to suspect him of having committed an offence under section 185:

Provided that requirement for breath test shall be made (unless it is made) as soon as reasonably practicable after the commission of such offence ." .

Amend- ment of section 212 .

62. In section 212 of the principal Act , in sub- section ( 4 ) , after the words, brackets and figures "sub-section ( 1 ) of section 112" , the words , brackets, figures and letter " sub- section (4) of section 163A" shall be inserted.

N 63. The Schedule to the principal Act shall be numbered as the First Schedule thereof.

64. After the First Schedule , as so numbered , the following Schedule shall be inserted, namely:-

Amend- ment of the Schedule. Insertion of new Schedule .

INDEX [ PART-VI

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

11-16

320 240

640

480

760

400

600

680

720

800

Rs. 40000

Rs.

576

180200

540 50-4560

612

432 360

648

286

720

216

684

Rs.

Rs. 36000

336 240

360

192

286

144

456

120

384

432

480

408

Rs. 24000

Rs.

252

144

216

270

180

342 306

108

288

324

360

Rs. 18000

Rs.

96 72

168 120

144

180

192

204

228 216

240

Rs. 12000

Rs.

114

171

228

91.2

159.6

192.4

193.8

136.8

205.2

216.6

Rs. 11400

THOUSANDS

102

204

81.6

61.268.4

122.4

142.8

183.6

Rs. 10200

90 54

108

153173.4

135153

126

180 162 144163.2

171193.8

Rs. 9000

compensationincaseofdeath Rs. Rs.

RUPEESIN

117

93.6 62.4

156

109.2

124.8

132.6

140.4

148.2

Rs. 7800

Rs.Rs.

79.2

132

52.8

92.4

105.6

112.2

118.8

Rs. 6600

Rs.

50.

75.6

102125.4

64.8

108

86.4

91.8

97.2

Rs.

Rs. 5400

50.4

(Seesection163A)

58.8

71.4

67.2

79.8

75.6.

Rs.

Rs. 4200

THESECONDSCHEDULE

Rs.

Rs. 3000

8 5

16 15 13

18 17

MULTIPLIER

SCHEDULEFORCOMPENSATIONFORTHIRDPARTYFATALACCIDENTS/INJURYCASESCLAIMS

AnnualIncome

NOTE:Theamountofcompensationsoarrivedatinthecaseoffatalaccidentclaimsshallbereducedby1/3rdinconsiderationoftheexpenseswhichthevictimwouldhave incurredtowardsmaintaininghimselfhadhebeenalive.

Above65yrs.

AGEOFVICTIM

Above15yrs.butnotexdg.20yrs.

Above20yrs.butnotexdg.25yrs.

Above25yrs.butnotexdg.30yrs.

Above60yrs.butnotexdg.65yrs.

Above40yrs.butnotexdg.45yrs.

Above30yrs.butnotexdg.35yrs.

Above45yrs.butnotexdg.50yrs.

Above55yrs.butnotexdg.60yrs.

Above50yrs.butnotexdg.55yrs.

Above35yrs.butnotexdg.40yrs.

Upto15yrs..

1.FatalAccidents:

INDEX 11-17

GUJARAT GOVERNMENT GAZETTE EX. 10-5-1995

PART- VI ]

5,000/-

Rs.5,000/-

-Rs.1,000/-

-Rs.2,500/-

-Rs.15,000/-

-Rs.2,000/-

-Rs.15,000/-

(ii)LossofConsortium,ifbenficiaryistheofpuse

(i)FuneraloxFnses

(iii)LossofEstae

(iv)MedicalExpersesactualexpensesincurredteforedeathsupportedbybills/vouchersbutnotexceeding

(a)Grievousinjuries

(6)Non-grievousinjurks

GeneralDamagesincasofinjuriesan!Disabilities:

PLUSeitherofthefollowing:-

(b)Incaseofpermanentpartialdisablementsuchpercenageofcompensationwhichwouldhavebeenpayableinthecareofpermanenttotaldisablementasspecified underitem(a)above.

(i)PainandSufferings

ThefollowingGenera.Damagesshallbepayableindditiontocompensationsoutlinedabove:

ii)MedicalExpenses-act1expensesincurredsupporietbybills/vouchersbutnotexceedingasonetimepayment

Lossofincome,ifany,factualperiodofdisablementnoexceadingfifty-twoweeks.

fasfollowingcompensationshallbepayableincaseofdieabilitytothevictimarisingoutofnon-fatalaccidents:

(

(a)IncaseofpernaauttotaldisablementtheamountyableshallbearrivedatbymultiplyingtheannuallossofincomebytheMultiplierapplicabletothe ageonthedateofdeterniningthecompensation,or

2.AmountofcompensationshallnotbelessthanRs.50,000.

3.GeneralDamage(incaseofdeath):

5.Disabilityinnon-fatalaccients:

VI- Ex - 11-5

INDEX 11-18

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

[PART- VI

Rs.15,000p.a.

Sd-

Smt.K.R.TRIVEDI, SecretarytoGovernment.

Rs.1/3rdofincomeoftheearning survivingspouse.

K.L.MOHANPURIA, SecretarytotheGovernmentofIndia,

ByorderandinthenameoftheGovernorofGujarat,

(a).Non-earningpersons

(b)Spouse

Fatalanddisabilityinnon-fatalaccidents:-

Incaseofotherinjuriatonly"GeneralDamage"asapplicable.

InjuriesdeemedtoresultinPermanentTotalDisablen.ent/PermanentPartialDisablementandpercentageoflossofearningcapacityshallbeasperScheduleIunder Workmen'sCompensationAct,1923.

6.Nationalincomeforcompensationtothosewhohadnoincomepriortoaccidsat

GOVERNMENT CENTRAL VIRAL PRESS , GANDHINAGAR

INDEX Extra No. 12

REGISTERED NO. G/GNR/2

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

WEDNESDAY, MAY 10, 1995/VAISAKHA 20,1917.

VOL . XXXVI ]

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

PART- VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT Sachivalaya , Gandhinagar, Dated the 8th May, 1995.

No. RP/ 51/95/Act-59/94/40/E . The following Act of Parliament is re - published for general information :-

GOVERNMENT OF INDIA

MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS

(Legislative Department)

New Delhi , the 31st October, 1994/Kartika 9, 1916 (Saka)

The following Act of Parliament received the assent of the President on the 29th October, 1994 and is hereby published for general information : --

THE LEGAL SERVICES AUTHORITIES (AMENDMENT) ACT, 1994

(29th October, 1994) (No. 59 of 1994)

AN ACT

to amend the Legal Services Authorities Act, 1987.

BE it enacted by Parliament in the Forty- fifth Year of the Republic of India as follows :-

Short title .

1. This Act may be called the Legal Services Authorities (Amendment) Act, 1994.

39 of 1987 .

Amend- ment section 2 . of 2. In section 2 of the Legal Services Authorities Act , 1987 (hereinafter referred to as the principal Act) , in sub-section ( 1) ,—

(i) for clause (a), the following clauses shall be substituted , namely :-

'(a) " case" includes a suit or any proceeding before a court;

(aa) "Central Authority " means the National Legal Services Authority constituted under section 3 ;

(aaa) " court " means a civil , criminal or revenue court and includes any tribunal or any other authority constituted under any law for the time being in force , to exercise judicial or quasi -judicial functions ; ' ;

12-1

VI - EX- 12-1

INDEX 12-2

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

[ PART -VI

(ii) after clause (b) , the following clause shall be inserted, namely:-

' (bb ) " High Court Legal Services Committee " means a High Court Legal Services Committee constituted under section 8A:' ;

( iii ) after clause ( f) , the following clause shall be inserted , namely:-

' (ff) " regulations" means regulations made under this Act;' ;

(iv) after clause ( i ) , the following clauses shall be inserted , namely:-

' (j ) " Supreme Court Legal Services Committee " means the Supreme Court Legal Services Committee constituted under section 3A;

(k) " Taluk Legal Services Committee ' means a Taluk Legal Services Committee constituted under section 11A . ' .

3. For section 3 of the principal Act , the following sections shall be substituted , namely :-

Substitu- tion of new sec- tions for section 3 .

"3. ( 1) The Central Government shall constitute a body to be called the National Legal Services Authority to exercise the powers and perform the functions conferred on, or assigned to, the Central Authority under thisAct .

Constitu- tion of National Legal Services Autho-

(2) The Central Authority shall consist of-

rity.

(a) the Chief Justice of India who shall be the Patron- in- Chief;

be (b ) a serving or retired Judge of the Supreme Court to nominated by the President, in consultation with the Chief Justice of India, who shallbe the Executive Chairman ; and

(c) such number of other members , possessing such experience and qualifications, as may be prescribed by the Central Govern- ment, to be nominated by that Government in consultation with the Chief Justice of India .

(3 ) The Central Government shall, in consultation with the Chief Justice of India, appoint a person to be the Member- Secretary of the Central Authority, possessing such experience and qualifications as may be prescribed by that Government , to exercise such powers and perform such duties under the Executive Chairman of the Central Authority as may he prescribed by that Government or as may be assigned to him by the Executive Chairman of that Authority.

(4) The terms of office and other conditions relating thereto, of members and the Member- Secretary of the Central Authority shall be such as may be prescribed by the Central Government in consultation with the Chief Justice of India .

is (5) The Central Authority may appoint such number of officers and other employees as may be prescribed by the Central Government . consultation with the Chief Justice of India, for the efficient discharge of its functions under this Act ..

INDEX 12-3 PART - VI ]

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

(6) The officers and . other employees of the Central Authority shall be entitled to such salary and allowances and shall be subject to such other conditions of service as may be prescribed by the Central Government in. consultation with the Chief Justice of India .

(7) The administrative expenses of the Central Authority , including the salaries , allowances and pensions payable to the Member- Secretary , officers and other employees of the Central Authority , shall be defrayed out of the Consolidated Fund of India .

be (8) All orders and decisions of the Central Authority shall authenticated by the Member - Secretary or any other officer of the Cen- tral Authority duly authorised by the Executive Chairman of that Authority.

(9) No act or proceeding of the Central Authority shall be invalid merely on the ground of the existence of any vacancy in , or any defect in the constitution of, the Central Authority.

3A . ( 1 ) The Central Authority shall constitute a committee to be called the Supreme Court Legal Services Committee for the purpose of exercising such powers and performing such functions as may be deter- mined by regulations made by the Central Authority .

Supreme Court Legal Services Commit. tee .

(2 ) The Committee shall consist of-

(a) a sitting Judge of the Supreme Chairman; and Court who shall be the

(b) such number of other members possessing such experience and qualifications as may be prescribed by the Central Government, to be nominatedby the Chief Justice of India .

(3) The Chief Justice of India shall appoint a person to be the Secretary to the Committee, possessing such experience and qualifications as may be prescribed by the Central Government .

(4 ) The terms of office and other conditions relating thereto , of the members and Secretary of the Committee shall be such as inay be deter- mined by regulations made by the Central Authority .

(5) The Committee may appoint such number of officers and other employees as may be prescribed by the Central Government, in consul- tation with the Chief Justice of India , for the efficient discharge of its functions .

(6) The oficers and other employees of the Committee shall be entitled to such salary and allowances and shall be subject to such other conditions of service as may be prescribed by the Central Government in consultation with the Chief Justice of India. " .

4. In section 4 of the principal Act,-

Amesud. ment of section 4.

(i) in the opening portion , the words " , subject to the general directions of the Central Government , " shall be omitted.

(i ) for clause (f ). the following clause shall be substitated. namely:-

" (j ) provide grants - in - aid for specific schemes to various voluntary social service institutions and the State and District

INDEX [ PART-VI GUJARAT GOVERNMENT GAZETTE EXΧ . 10-5-1995

12-4

Authorities , from out of the amounts placed at its disposal "or the imple- mentation of legal services schemes under the provisions of this Act ;" ;

(iii ) in clause ( n ) , for the words " State and District Authorities and other voluntary social welfare institutions " , the words "State Authorities , District Authorities , Supreme Court Legal Services Committee , High Court Legal Services Committees , Taluk Legal Services Committees and voluntary social service institutions " shall be substituted .

5. For section 6 of the principal Act, the following section shall be sub- stituted, namely:-

Substitu- tion of new sec- tion for section 6 .

" 6. ( 1 ) Every State Government shali constitate a body to be called the Legal Services Authority for the State to exercise the powers and perform the functions conferred on , or assigned to , a State Autho- rity under this Act.

Constitu- tion of State Legal Services Autho rity.

(2) A State Authority shall consist of-

(a ) the Chief Justis , of the High Court who shall be the Patron-in-Chief;

(b ) a serving or retired Juage of the High Court, to be nomi- nated by the Governor, in consultation with the Chief Justice of the High Court, who shall be the Executive Chairman , and

(c) such number of other members , possessing such experience and qualifications as may be prescribed by the State Government , to be nominated by that Government in consultation with the Corf Justice of the High Court .

Chief State (3) The State Government shall , in consultation with the Justice of the High Court, appoint a person belonging to the Higher Judicial Service, not lower in rank than that of a District Judge, as the Member-Secretary of the State Authority, to exercise such powers and perform such duties under the Executive Chairman Authority as may be prescribed by that Government or as may be assig- ned to him by the Executive Chairman of that Authority: of the State

Provided that a person functioning as Secretary of a State Legal Aid and Advice. Board immediately before the date of constitution of the State Authority may be appointed as Member -Secretary of that Authority, even if he is not qualified to be appointed as such under this sub- section , for a period not exceeding five years .

(4 ) The terms of office and other conditions relating thereto, of . members and the Member -Secretary of the State Authority shall be such as may be prescribed by the State Government in consultation with the Chief Justice of the High Court .

( 5) The State Authority may appoint such number of officers and other employees as may be prescribed by the State Government , in consultation with the Chief Justice of the High Court, for the efficient discharge of its functions under this Act.

INDEX 12-5

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

PART- VI ]

(6) The officers and other employees of the State Authority shall be entitled to such salary and allowances and shall be subject to such other conditions of service as may be prescribed by the State Government in consultation with the Chief Justice of the High Court .

(7) The administrative expenses of the State Authority , includ- ing the salaries , allowances and pensions payable to the Member- Secretary, officers and other employees of the State Autherity shell be defrayed out of the Consolidated Fund of the State .

(8) All orders and decisions of the State Authority shall be authenticated by the Member- Secretary or any other officer of the State Authority duly authorised by the Executive Chairman of the State Authority .

(9) No act or proceeding of a State Authority hall be invalid merely on the ground of the existence of any vacancy in, or any defect in the constitution of the State Authority ." .

6. In section. 7 of the principal Act , in sub - section ( 2 ) .

Amend- ment of section 7.

(i ) in clause (b ) , for the words " Lok Adalats " , the words " Lok Adalats, including Lok Adalats for High Court cases " shall he subs- tituted;

(ii) in clause ( d) , for the words "Central Government " , the words " Central Authority " shall be substituted .

7. For sections 8 and 9 of the principal Act, the fo'lowing sections chall be substituted , namely:-

Substi- tution of new sec- tions for sections 8 and 9.

"8. In the discharge of its functions the State Authority shall appropriately act in coordination with other governmental agencies , non -governmentai voluntary social service institutions , universities Chority and other hodies engaged in the work of promoting the cause legal services to the poor and shall also be guided by such directions the Central Authority may give to it in writing. of

State Au io act in coordina- tionwith other agencies . etc., and be sub- ject to Cirections givenby Contral Autho-

rity.

High Court Legal Services Commit- 8A. The State Authority shall constitute a Committee to be called the High Court Legal Services Committee for every High Court. for the purpose of exercising such powers and performing such functions as may be determined by regrations made by the State Authority.

fee.

(2) The Committee shall consist of-

(a) a sitting Judge of the High Court who shall be the Chairman; and

INDEX 12-6

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

[ PART- VI

(b ) such number of other members possessing such experi- ence and qualifications as may be determined by regulations made by the State Authority,

to be nominated by the Chief Justice of the High Court .

(3 ) The Chief Justice of the High Court shall appoint a Secre- tary to the Committee possessing such experience and qualifications' as may be prescribed by the State Government ,

(4) The terms of office and other conditions relating thereto, of the members and Secretary of the Committee shall be such as may be determined by regulations made by the State Authority ,

(5) The Committee may appoint such number of officers and other employees as may be prescribed by the State Government in consultation with the Chief Justice of the High Court for the eni- cient discharge of its functions .

(6) The officers and other employees of the Committee shall be entitled to such salary and allowances and shall be subject to such ether conditions of service as may be prescribed by the State Gov- ernment in consultation with the Chief Justice of the High Court .

District Legal Services Autho- rity.

9. (1) The State Government shall , in consultation with the Chief Justice of the High Court , constitute a body to be calleil the District Legal Services Authority for every District in the State to exercise the powers and perform the functions conferred on . or assigned to, the District Authority under this Act .

(2 ) A District Authority shall consist of-

(a) the District Judge who shall be its Chairman ; and

(b) such number of other members , possessing such experi- ence and qualifications , as may be prescribed by the State Gov- ernment, to be nominated by that Government in consultation with the Chief Justice of the High Court .

(3) The State Authority shall, in consultation with the Chair- man of the District Authority, appoint a person belonging to the State Judicial Service not lower in rank than that of a Subordinate Judge or Civil Judge posted at the seat of the District Judiciary as Secretary of the District Authority to exercise such powers and perform such duties under the Chairman of that Committee as may be assigned to him by such Chairman .

(4 ) The terms of office and other conditions relating thereto , Of members and Secretary of the District Authority shall be such as may be determined by regulations made by the State Authority in consultation with the Chief Justice of the High Court.

(5) The District Authority may appoint such number of officers and other employees as may be prescribed by the State Governmen in consultation with the Chief Justice of the High Court for the efficient discharge of its functions .

INDEX PART- VI ]

GUJARAT GOVERNMENT GAZETTE EX. 10-5-1995

12-7

(6) The officers and other employees of the District Authority shall be entitled to such salary and allowances and shall be subject to such other conditions of service as may be prescribed by the State Government in consultation with the Chief Justice of the High Court .

(7) The administrative expenses of every District Authority, including the salaries, allowances and pensions payable to the Secretary , officers and other employees of the District Authority shall be defrayed out of the Consolidated Fund of the State .

(8) All orders and decisions of the District Authority shall be authenticated by the Secretary or by any other officer of the District Authority duly authorised by the Chairman of that Authority.

(9 ) No act or proceeding of a District Authority shall be invalid merely on the ground of the existence of any vacancy in, or any defect in the constitution of, the District Authority." .

8. In section10 of the principal Act , in sub -section ( 2 ) ,一

(1) for clause (a) , the following clause shall be substituted . namely:-

Amend- ment of section 10.

"(a) coordinate the activities of the Taluk Legal Services Committee and other legal services in the District; ";

(ii) in clause ( c) , the words ", in consultation with the State Government , " shall be omitted .

9. After section 11 of the principal Act, the following sections shall be inserted , namely :-

Insertion of new sections 11A and 11B .

" 11A. ( 1 ) The State Authority may constitute a Committee, to be called the Taluk Legal Services Committee , for each taluk er mandal or for group of taluks or mandals .

Taluk Legal Services Commit- tee.

(2) The Committee shall consist of-

(a ) the senior Civil Judge operating within the jurisdiction of the Committee who shall be the ex - officio Chairman ; and

(b) such number of other members , possessing such ex- perience and qualifications , as may be prescribed by the State Government, to be nominated by that Government in consultation . with the Chief Justice of the High Court .

(3 ) The Committee may appoint such number of officers and other employees as may be prescribed by the State Government in consultation with the Chief Justice of the High Court for the efficient discharge of its functions .

( 4) The officers and other employees of the Committee shall be entitled to such salary and allowances and shall be subject to such other conditions of service as may be prescribed by the State Gov- ernment in consultation with the Chief Justice of the High Court .

(5) The administrative expenses of the Committee shall be de- frayed out of the District Legal Aid Fund by the District Authority .

INDEX [PART- VI GUJARAT GOVERNMENT GAZETTE ΕΧ . 10-5-1995.

12-8

11B . The Taluk Legal Services Committee may perform all or any of the following functions, namely:-

(a) coordinate the activities of legal services in the taluk;

(b) organise Lok Adalats within the taluk; and

Func- tions of Taluk Legal Services Commit- tee.

10. In section 12 of the principal Act, for clause ( h ) , the following clause shall be substituted, namely:--

Araend- ment of section 12 .

" (h) in receipt of annual income less than rupees nine thousand or such other higher amount as may be prescribed by the State Gov- ernment, if the case is before a court other than the Supreme Court , and less than rupees twelve thousand or such other higher amount as may be prescribed by the Central Government , if the case is before the Supreme Court. " .

11. In section 15 of the principal Act, in sub - section ( 2 ) , for clause (b ) , the following clauses shall be substituted , namely:-

Amend- ment of section 15.

"(b) the cost of legal services provided by the Supreme Court Legal Services Committee ;

12. In section 18 of the principal Act, in sub- section ( 2 ) , for clause (b ) , the following clauses shall be substituted , namely: ----

Amend- ment of section 16.

" ( b ) the cost of legal services provided by the High Court Legal Services Committees ;

( c) any other expenses which are required to be met by the State Authority ." .

13. In section 17 of the principal Act,-

Amend- ment of section 17.

(i ) in sub - section ( 1 ) . for clause (b ) , the following clause shall be substituted, namely :-

" (b ) any grants or donations that may be made to the District Authority by any person , with the prior approval of the State Authority, for the purposes of this Act; " ;

(ii ) in sub -section ( 2) , in cluase (a) , after the figures " 10 " , the word. figures and letter " and 11B" shall be inserted.

14. In section 13 of the principal Act, after sub-section (4 ) , the fol- lowing sub-sections shall be inserted, namely: -

Amend ment of section 18.

" (5 ) The Central Government shall cause the accounts and the audit report received by it under sub-section (4 ) to be laid, as soon as may be after they are received, before each House of Parliament .

(6) The State Government shall cause the accounts and the audit report received by it under sub -section (4) to be laid , as soon as may be after they are received. before the State Legislature." .

INDEX 2

12-9 PART -VI.]

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

15. For sections 19 and 20 of the principal Act . the following sections shall be substituted , namely : --

Substitu- tion of new sec- tions for sections 19 and 20 .

Organisa- tion of Lok Adalats .

"19. (1) Every State Authority or District Authority or the Supreme Court Legal Services Committee or every High Court Legal Services Committee or , as the case may be, Taluk Legal Ser- vices Committee may organise Lok Adalats at such intervals and places and for exercising such jurisdiction as it thinks fit . and for such areas

(2 ) Every Lok Adalat organised for an area shall consist such number of of

(a) serving or retired judicial officers ; and

(b ) other persons ,

of the area as may be specified by the State Authority or the District Authority or the Supreme Court Legal Services Committee or the High Court Legal Services Committee, or as the case may be , Taluk Legal Services Committee , organising such Lok Adalat . the

(3) The experience and qualifications of other persons referred to in clause (b ) of sub - section ( 2 ) for Lok Adalats organised by the Supreme Court Legal Services Committee shall be such may be prescribed by the Central Government in consultation with the Chief Justice of India . as

(4) The experience and qualifications of other persons referred to in clause ( b ) of sub - section ( 2 ) for Lok Adalats other than re- ferred to in sub - section (3 ) shall be such as may be prescribed by the State Government in consultation with the Chief Justice of the High Court.

(5) A Lok Adalat shall have jurisdiction to determine and to arrive at a compromise or settlement between the parties to a dis- pute in respect of-

( i ) any case pending before ; or

( ii) any matter which is falling within the jurisdiction of. and is not brought before ,

any court for which the Lok Adalat is organised:

Provided that the Lok Adalat shall have no jurisdiction in res- pect of any case or matter relating to an offence not compoundable under any law .

20. ( 1 ) Where in any case section ( 5 ) of section 19 ,- referred to in clause ( i) of sub- Cogni- zance of cases by Lok Adalats .

(i) (a ) the parties thereof agree ; or

INDEX 12-10

GUJARAT GOVERNMENT GAZETTE EX. 10-5-1995

[ PART -VI

court, (b) one of the parties thereof makes an application to the

for referring the case to the Lok Adalat for settlement and if such court is prima facie satisfied that there are chances of such settlement ; or

(ii) the court is satisfied that the matter is an appropriate one to be taken cognizance of by the Lok Adalat , the court shall refer tre case to the Lok Adalat :

Provided that no case shall be referred to the Lok Adalat under sub -clause (b ) of clause. (i ) or clause ( ii ) by such court except after giving a reasonable opportunity of being heard to the parties .

(2) Notwithstanding anything contained in any other law for the time being in force, the Authority or Committee organising the Lok Adalat under sub -section ( 1 ) of section 19 may, on receipt of an application from any one of the parties to any matter referred to in clause (ii ) of sub - section (5) of section 19 that such matter needs to be determined by a Lok Adalat , refer such matter to the Lok Adalat, for determination:

Provided that no matter shall be referred to the Lok Adalat except after giving a reasonable opportunity of being heard to the other party.

(3 ) Where any case is referred to a Lok Adalat under sub-section (1) or where a reference has been made to it under sub -section (2) . the Lok Adalat shall proceed to dispose of the case or matter and arrive at a compromise or settlement between the parties.

(4) Every Lok Adalat shall , while determining any reference be- fore it under this Act , act with utmost expedition to arrive at a com promise or settlement between the parties and shall be guided by the principles of justice, equity , fair play and other legal principles .

(5) Where no award is made by the Lok Adalat on the ground that no compromise or settlement could be arrived at between the parties , the record of the case shall be returned by it to the court , from which the reference has been received under sub - section ( 1) for disposal in accordance with law .

(6) Where no award is made by the Lok Adalat on the ground that no compromise or settlement could be arrived at between the parties, in a matter referred to in sub - section ( 2 ) , that Lok Adalat shall advise the parties to seek remedy in a court .

(7) Where the record of the case is returned under sub - section (5) to the court , such court shall proceed to deal with such case from the stage which was reached before such reference under sub - section (1.) ." .

16. In section 21 of the principal Act , for sub-section (1 ) , the follow- ing sub - section shall be substituted, namely: -

Amend- ment of section 21 .

"(1 ) Every award of the Lok Adalat shall be deemed to be a decree of a civil court or, as the case may be, an order of any other

INDEX 12-11 GUJARAT GOVERNMENT GAZETTE EX. 10-5-1995

PART- VI ]

of 1870 .

court and where a compromise or settlement has been arrived at , by a Lok Adalat in a case referred to it under sub -section (1 ) of section 20, the court -fee paid in such case shall be refunded in the manner provided under the Court- fees Act , 1870 .

17. For sections 23 and 24 of the principal Act , the following sections shall be substituted , namely:

Substitu- tion of new sections for sec- tions 23 and 24 .

45 of 1860 .

"23. The members including Member - Secretary or, as the case may be , Secretary of the Central Authority , the State Authori- ties , the District Authorities , the Supreme Court Legal Services Com- mittee, High Court Legal Services Committees . Taluk Legal rities, Services Committees and officers and other employees of such Autho- rities , Committees and the members of the Lok Adalats shall be deen: - ed to be public servants within the meaning of section 21 of the Indian Penal Code .

Members and staff ofAutho- Com- mittees and Lok Ada- lats to be public servants .

24. No suit . prosecution or other legal proceeding shall against- lie

(a) the Central Government or the State Government ;

Protec- tion of action taken ingood faith.

(b) the Patron - in - Chief , Executive Chairman, members or Member - Secretary or officers or other employees of the Central Authority;

(c) Patron - in - Chief, Executive Chairman , member , Member- Secretary or officers or other employees of the State Authority ;

(d) Chairman, Secretary , members or officers or other em- ployees of the Supreme Court Legal Services Committee, High Court Legal Services Committees , Taluk Legal Services Com- mittees or the District Authority ; or

(e) any other person authorised by any of the Patron - in- Chief , Executive Chairman , Chairman , member. Member- Secretary referred to in sub - clauses ( b ) to (d) .

for anything which is in good faith done or intended to be done under the provisions of this Act or any rule or regulation made thereunder." .

principal Act , the following 18. For sections 27, 28 and 29 of the sections shall be substituted, namely: ----

Substi- tution of new sec- tions for sections 27, 28 and 29 .

INDEX [ PART-VI GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

12-12

"27. (1 ) The Central Government in consultation with the Chief Justice of India may ,by notification, make rules to carry out the provisions of this Act .

Pouer ofCent- ral Gov- ernment to make rules .

(2) In particular , and without prejudice to the generality of the foregoing power , such rules may provide for all or any of the following matters , namely :-

(a) the number , experience and qualifications of other mem- bers of the Central Authority under clause ( c ) of sub- section (2 ) of section 3 ;

(b) the experience and qualifications of the Member- Secretary of the Central Authority and his powers and functions under sub - section ( 3 ) of section 3 ;

(c) the terms of office and other conditions relating thereto , of members and Member - Secretary of the Central Authority under sub - section (4 ) of section 3 ;

(d) the number of officers and other employees of Central Authority under sub- section (5) of section 3 ; the

(e) the conditions of service and the salary and allowances of officers and other employees of the Central Authority under sub -section ( 6 ) of section 3 ;

(f) the number , experience and qualifications of members of the Supreme Court Legal Services Committee under clause ( b ) of sub -section (2) of section 3A;

(g) the experience and qualifications of Secretary of the Supreme Court Legal Services Committee under sub -section ( 3 ) of section 3A ;

(h) the number of officers and other employees of the Supreme Court Legal Services Committee under sub - section (5) of section 3A and the conditions of service and the salary and allowances payable to them under sub - section (6) of that section;

(i) the upper limit of annual income of a person entitling him to legal services under clause ( h ) of section 12, if the case is before the Supreme Court ;

(j ) the manner in which the accounts of the Central Autho- rity, the State Authority or the District Authority shall be maintained under section 18;

(k ) the experience and qualifications of other persons of the Lok Adalats organised by the Supreme Court Legal Services Committee specified in sub - section (3 ) of section 19;

(1) other matters under clause ( e ) of sub - section (1 ) section 22; of

(m) any other matter which is to be , or may be , prescribed

INDEX 12-13 GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

PART - VI ]

28. ( 1 ) The State Government in consultation with the Chief Justice of the High Court may, by notification , make rules to carry out the provisions of this Act .

Power of State Govern- ment to make rules .

(2) In particular , and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters , namely: -

(a) the number , experience and qualifications of other members of the State Authority under clause (c ) of sub -section (2) of section 6 ;

(b) the powers and functions of the Member - Secretary of the State Authority under sub -section (3 ) of section 6;

(c) the terms of office and other conditions relating thereto, of members and Member - Secretary of the State Authority under sub - section ( 4 ) of section 6 ;

(d) the number of officers and other employees of the Stave Authority under sub - section (5) of section 6;

(e) the conditions of service and the salary and allowances: of officers and other employees of the State Authority under sub- section ( 6 ) of section 6 ;

(f) the experience and qualificatons of Secretary of the High Court Legal Services Committee under sub -section ( 3 ) of section 8A;.

(g) the number of officers and other employees of the High Court Legal Services Committee under sub- section ( 5 ) of section 8A and the conditions of service and the salary and allowances payable to them under sub -section ( 6 ) of that section ;

(h) the number , experience and qualifications of members of the District Authority under clause ( b ) of sub - section ( 2 ) of section 9;

(i) the number of officers and other employees of the District Authority under sub -section (5) of section 9 ;

(j) the Conditions of service and the salary and allowances of the officers and other employees of the District Authority under sub - section ( 6) of section 9 ;

(k) the number , experience and qualifications of members of the Taluk Legal Services Committee under clause ( b ) of sub- section ( 2 ) of section 11A;

(1) the number of officers and other employees of the Taluk Legal Services Committee under sub - section (3 ) of sec- tion 11A;

(m) the conditions of service and the salary and allowances of officers and other employees of the Taluk Legal Services Com- mittee under sub -section ( 4) of section 11A;

(n) the upper limit of annual income of a person entitling him to legal services under clause ( h ) of section 12, if the case is before a court , other than the Supreme Court ;

INDEX 12-14

[ PART -VI GUJARAT GOVERNMENT . GAZETTE EX. 10-5-1995

(0) the experience and qualifications of other persons of the Lok,Adalats other than referred to in sub - section (4 ) of section 19 ;

(p) any other matter which is to be , or may be, prescribed.

29. (1 ) The Central Authority may , by notification , make regula- tions not inconsistent with the provisions of this Act and the rules made thereunder , to provide for all matters for which provision is necessary or expedient for the purposes of giving effect to the provi- sions of this Act .

Power of Central Authority to make regula- tions.

(2) In particular , and without prejudice to the generality of the foregoing power , such regulations may provide for all or any of the following,matters , namely: - ما

1 (a) the powers and functions of the Supreme Court Legal Services Committee under sub -section ( 1 ) of section 3A ;

(b ) the terms of office and other conditions relating thereto , of the members and Secretary of the Supreme Court Legal . Ser- vices Committee under sub -section ( 4 ) of section 3A .

29A. (1 ) The State Authority may, by notification , make regula- tions not inconsistent with the provisions of this Act and the rules made thereunder , to provide for all matters for which provision is necessary or expedient for the purposes of giving effect to the provi- sions of this Act .

Power of State Autho- rity to make regula- tions,

(2) In particular, and without prejudice to the generality of the foregoing power , such regulations may provide for all or any of the following matters , namely: -

(a) the other functions to be performed by the State Authority under clause ( d ) of sub - section (2 ) of section 7;

(b) the powers and functions of the High Court Legal Ser- vices Committee under sub - section ( 1 ) of section 8A;

(c) the number , experience and qualifications of members of the High Court Legal Services Committee under clause (b ) of sub - section (2 ) of section 8A;

(d) the terms of office and other conditions relating thereto , of the members and Secretary of the High Court Legal Services Committee under sub - section ( 4 ) of section 8A;

(e) the terms of office and other conditions relating thereto, of the members and Secretary of the District Authority under sub -section ( 4 ) of section 9;

(f) the number, experience and qualifications of members of the High Court Legal Services Committee under clause ( b) of sub- section (2) of section 8A;

(g ) other functions to be performed by the District Authority under clause ( c ) of sub -section ( 2 ) of section 10:

INDEX PART - VI ]

12-15 GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

(h) the terms of office and other conditions relating thereto, of members and Secretary of the Taluk Legal Services Com- mittee under sub-section (3 ) of section 11A . " .

Sd\- Shri K. L. MOHANPURIA, Secretary to the Government of India ,

By order and in the name of the Governor of Gujarat ,

Smt . K. R. TRIVEDI , Secretary to Government .

Government Central Press , Gandhinagar.

INDEX REGISTERED NO G/GNR/2 Extra No. 13 .

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

WEDNESDAY, MAY 10 , 1995/VAISAKHA 20, 1917.

VOL. XXXVI ]

Separate paging is given to this Part ka order that it maybe filed as a separate compilation.

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT

LEGAL DEPARTMENT

Sachivalaya , Gandhinagar, 8th May , 1995.

No. RP /22/95 /Act- 57/94/38/E . The following Act of Parliament is re -published for general information :-

GOVERNMENT OF INDIA

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS

(Legislative Department) New Delhi , the 20th September, 1994/! Ashvin 29 , 1916 ( Saka)

The following Act of Parliament received the assent of the President on the 20th September , 1994 and is hereby published for general information: -

THE PRE- NATAL DIAGNOSTIC TECHNIQUES (REGULATION AND PREVENTION´

OF MISUSE) AСТ, 1994 .

(20th September, 1994) (Act No. 57 of 1994)

AN ACT

to provide for the regulation of the use of pre - natal diagnostic techniques for the purpose of detecting genetic or metabolic disorders or chromosomal abnormalities or certain con- genital malformations or sex - linked disorders and for the prevention of the misuse of such techniques for the purpose of pre- natal sex determination leading to female foeticide; and formatters connected therewith or incidental thereto.

BE it enacted by Parliament in the Forty - fifth Year of the Republic of India as follows:-

CHAPTER I

PRELIMINARY :

1. (1 ) This Act may be called the Pre - natal Diagnostic Techniques (Regulation and Prevention of Misuse) Act , 1994.

Short titile, extent and commen- cement.

(2) It shall extend to the whole of India except the State of Jammu and Kashmir .

(3) It shall come into force on such date as the Central Government may , by notification in the Official Gazette, appoint .

13-1

VI-EX- 13-1

INDEX 13-2

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

[ PART- VI

2. In this Act, unless the context otherwise requires,-

Deñni- tions.

(a) "Appropriate Authority " means the Appropriate Authority appointed under section 17;

(b) "Board" means the Central Supervisory Board constituted under section 7 ;

(c) "Genetic Counselling Centre " means an institute , hospital , nursing home or any place , by whatever name called , which provides for genetic counselling to patients ;

(d) "Genetic Clinic" means a clinic, institute, hospital, nursing home or any place , by whatever name called , which is used for con- ducting pre- metal diagnostic procedures ;

(e) " Genetic Laboratory " means a laboratory and includes a place where facilities are provided for conducting analysis or tests of samples raceived from Genetic Clinic for pre -natal diagnostic test ;.

( f) " gynaecologist " means a person who possesses a post-gra- duate qualification in gynaecology and obstetrics ;

(g) "medical geneticist " means a person who possesses a degree or diploma or certificate in medical genetics in the field of pre- natal diagnostic techniques or has experience of not less than two years in such field after obtaining-

103 of 1956.

(i) any one of the medical qualifications recognised under the Indian Medical Council Act , 1956 ; or

(ii) a post-graduate degree in biological sciences ;

(h) "paediatrician " means a person who possesses a post- graduate qualification in paediatrics;

(i) "pre- natal diagnostic procedures " means all gynaecological or obstetrical or medical procedures such as ultrasonography foetoscopy, taking or removing samples of amniotic fluid, chorionic villi , blood or any tissue of a pregnantwoman for being sent to a Genetic Labora- tory or Genetic Clinic for conducting pre-natal diagnostic test ;

(1 ) "pre- natal diagnostic techniques" includes all pre -natal diagnostic procedures and pre - natal diagnostic tests;

(k) "pre-natal diagnostic test " means ultrasonography or any test or analysis of amniotic fluid , chorionic vitii , blood or any tissue of a pregnant woman conducted to detect genetic or imetabolic disorders or chromosomal abnormalities or congential anomalies or haemoglobin pathies or sex- linked diseases ;

(1) "prescribed" means prescribed by rules made under this Act ;

(m) "registered medical practitioner" means a medical practitioner who possesses any recognised medical qualification as defined in clause

102 of1956.

(h) of section 2 of the Indian Medical Council Act, 1956, and whose name has been entered in a State Medical Register;

INDEX PART-VI ]

13-3 GUJARAT GOVERNMENT GAZETTE EX. 10-5-1995

( n) "Legulations" means regulations framed by the Board under this Act .

CHAPTER II

REGULATION OF GENETIC COUNSELLING CENTRES, GENITIC LABORATORIES AND GENETIC CLINICS

3. On and from the commencement of this Act,--

Regula- tion of Genetic Counsel- (1 ) no Genetic Counselling Centre, Genetic Laboratory or Genetic Clinie unless registered under , this Act , shall conduct or associate with , or heip in, conducting activities relating to pre-natal diagnostic techniques;

(2) no Genetic Counselling Centre , Genetic Laboratory or Gene- tic Clinic shall employ or cause to be does not possess the prescribed qualifications ; employed any person who

ling Centres, Genetic Labora- tories and Genetic Clinics.

(3 ) no medical geneticist , gynaecologist, paediatrician registered medical practitioner or any other person shall conduct or cause to be conducted or aid in conducting by himself or through any other person, any pre - natal diagnostic techniques at a place other than a place registered under this Act .

CHAPTER III

REGULATION OF PRE - NATAL DIAGNOSTIC TECHNIQUES

4. On and from the commencement of this Act,-

Regulation of pre- natal diagnostic techniques .

(1) no place including a registered Genetic Counselling Centre or Genetic Laboratory or Genetic Clinic shall be used or caused to be used by any person for conducting pre-natal diagnostic techni- ques except for the purposes specified in clause (2 ) and after satis- fying any of the conditions specified in clause ( 3 ) ;

(2) no pre -natal diagnostic techniques shall be conducted except abnormalities , for the purposesposes of detection of any of the following namely:-

(i) chromosomal abnormalities ;

(ii) genetic metabolic diseases;

(iii ) haemoglobinopathies ;

( iv ) sex- linked genetic diseases ;

(v ) congenital anomalies;

(vi) any other abnormalities or diseases as may be specified by the Central Supervisory Board;

(3) no pre-natal diagnostic techniques shall be used or conducted unless the person qualified to do so is satisfied that any of the fol- lowing conditions are fulfilled, namely:-

(i ) age of the pregnant woman is above thirty- five years ;

INDEX 13-4

GUJARAT GOVERNMENT GAZETTE EX. 10-5-1995

[ PART- VI

(ii) the pregnant woman has undergone of two or more . spontaneous abortions or foetal loss ;

(iii ) the pregnant woman had been exposed to potentially teratogenic agents such as drugs , radiation, infection or chemi- čals;

(iv) the pregnant woman has a family history of mental . retardation or physical deformities such as spasticity or any other, genetic disease;

( v) any other condition as may be specified by the Central Supervisory Board ;

(4) no person, being a relative or the husband of the pregnant woman shall seek or encourage the conduct of any pre-natal diag- nostic techniques on her except for the purpose specified in clause (2) .

5. (1) No person referred to in clause (2) of section 3 shall conduct the pre-natal diagnostic procedures , unless-

(a) he has explained all known side and after effects of such procedures to the pregnant woman concerned;

(b) he has obtained in the prescribed form her written consent to undergo such procedures in the language which she understands ; and

Written consent of pregnant woman, and prohibition of commu- nicating the sex of foetus.

(2). No person conducting pre-natal diagnostic procedures shall communicate to the pregnant woman concerned or her relatives the sex of. the foetus by words , signs or in any other manner.

6. On and from the commencement of this Act ,-

Determi . nation of sex pro- hibited.

or (a) no Genetic Counselling Centre or. Genetic Laboratory Genetic Clinic shall conduct or cause to be conducted in its Centre , Laboratory or Clinic , pre- natal diagnostic techniques including ult- rasonography, for the purpose of determining the sex of a foetus ;

(b ) no person shall conduct or cause to be conducted any pre- natal diagnostic techniques including ultrasonography for the pur- pose of determining the sex of a foetus .

CHAPTER IV

CENTRAL SUPERVISORY BOARD

7. (1) The Central Government shall constitute a Board to be known as the Central Supervisory Board to exercise the powers and perform the functions conferred on the Board under this Act .

(2) The Board shall consist of-

Constitu- tion of Central Supervi- sory Board.

(a) the Minister in charge of the Ministry or Department of Family Welfare, who shall be the Chairman ; ex-Officio ;

INDEX EXTRA ORDINARY

PART-VI ]

13-5 GUJARAT GOVERNMENT GAZETTE EX. 10-5-1995

(8) the Secretary to the Government of India in charge of the Department of Family Welfare , who shall be the Vice- Chairman; ex officio;

(c) two members to be appointed by the Central Government to represent the Ministries of Central Government in charge of -Woman and Child Development and of Law and Justice , ex officio;

(d) the Director General of Health Services of the Central Government , ex officio ;

(e) ten members to be appointed by the Central Government, two each from amongst-

(i) eminent medical geneticists;

(ii) eminent gynaecologists and obstetricians;

( iii) eminent paediatricians ;

(iv) eminent social scientists ; and

(2 ) representatives of women welfare organisations ;

(f ) three women Members of Parliament , of whom two shall be elected by the House of the People and one by the Council of States ;

(g) four members to be appointed by the Central Government by rotation, to represent the States and the Union territories , two in the alphabetical order and two in the reverse alphabetical order:

Provided that no appointment under this clause shall be made except on the recommendation of the State Government or , as the case may be , the Union territory;

or (h) an officer , not below the rank of a Joint Secretary equivalent of the Central Government , in charge of Family Welfare, who shall be the Member - Secretary , ex officio .

8. ( 1 ) The term of office of a member, other than an ex officio mem- ber, shall be,-

Term of office of members .

(a) in case of appointment under clause ( e ) or clause ( f) of sub- section (2 ) of section 7 , three years ; and

( b ) in case of appointment under clause (g) of the said sub- section, one year .

(2 ) If a casual vacancy occurs in the office of any other members, whether by reason of his death , resignation or inability to discharge his functions owing to illness or other incapacity, such vacancy shall be filled by the Central Government by making a fresh appointment and the member so appointed shall hold office for the remainder of the term of office of the person in whose place he is so appointed .

(3 ) The Vice-Chairman shall perform such functions as may be assigned to him by the Chairman from time to time.

(4) The procedure to be followed by the members in the discharge of their functions shall be such as may be prescribed.

VI - EX- 13-2

INDEX 13-6

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

[PART-VI

Meetings of the Poard.

9 .. (1) The Board shall meet at such time and place, and shall observe such rules of procedure in regard to the transaction of business at its meetings ( including the quorum at such meetings ) as may be provided by regulations:

Provided that the Board shall meet at least once in six months .

(2) The Chairman and in his absence the Vice- Chairman shall preside at the meetings of the Board.

(3 ) If for any reason the Chairman or the Vice - Chairman is unable to attend any meeting of the Board , any other member chosen by the members present at the meeting shall preside at the meeting .

(4) All questions which.come up before any meeting of the Board shall be decided by a majority of the votes of the members present and voting, and in the event of an equality of votes , the Chairman, or in his absence, the person presiding , shall have and exercise a second or casting vote .

(5) Member's other than ex officio members shall receive such allow- ances , if any , from the Board as may be prescribed .

10. No act or proceeding of the Board shall be invalid merely by reason of--

(a) any vacancy in, or any defect in the constitution of, the Board; or

Vacancies, etc. , not to invalidate proceed. ings ofthe Board,

(b ) any defect in the appointment of a person acting as a mem- ber of the Board ; or

11. ( 1 ) The Board may associate with itself, in such manner and for such purposes as may be determined by regulations , any person whose assistance or advice it may desire in carrying out any of the provisions of this Act . i

Tempo- rary asso- ciation of persons with the Board for particular purposes .

(2) A person associated with it by the Board under sub - section (1 ). for any purpose shall have a right to take part in the discussions relevant to that purpose, but shall not have a right to vote at a meeting of the Board and shall not be a member for any other purpose.

12. (1 ) For the purpose of enabling it efficiently to discharge its functions under this Act , the Board may , subject to such regulations as may be made in this bahalf , appoint (whether on deputation or other- wise) such number of officers and other employees as it may consider necessary:

Appoint- ment of officers and other em. ployees of the Board.

Provided that the appointment of such category of officers , as may be specified in such regulations , shall be subject to the approval of the Central Government .

(2) Every officer or other employee appointed by the Board shall be subject to such conditions of service and shall be entitled to such re- muneration as may be specified in the regulations ,

INDEX 13-7 PART - VI ]

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

13. All orders and decisions of the Board shall be authenticated by the signature of the Chairman or any other member authorised by the Board in this behalf , and all other instruments issued by the Board shall be authenticated by the signature of the Member- Secretary or any other officer of the Board authorised in like manner in this behalf .

Authentica- tion of orders and other in- struments of the Board .

14. A person shall be disqualified for being appointed as a member if, he-

Disqualifi- cations for appoint- ment as member .

(a) has been convicted and sentenced to imprisonment . for an offence which, in the opinion of the Central Government , involves moral turpitude ; or

(b) is an undischarged insolvent ; or

(d) has been removed or dismissed from the service of the Government or a Corporation owned or controlled by the Govern- ment ; or

(e) has , in the opinion of the Central Government, such financial or other interest in the Board as is likely to affect pre- judicially the discharge by him of his functions as a member ; or

(j ) has , in the opinion of the Central Government, been asso- ciated with the use or promotion of pre -natal diagnostic technique for determination of sex .

15. Subject to the other terms and conditions of service as may be prescribed , any person ceasing to be a member shall be eligible for re- appointment as such member .

16. The Board shall have the following functions , namely:-

Eligibility ofmember for re- appoint- ment. Func- tions ofthe Board .

(i) tó advise the Government on policy matters relating to use of pre -natal diagnostic techniques ;

(ii ) to review implementation of the Act and the rules made thereunder and recommend changes in the said Act and rules to the Central Government;

( i ) to create public awareness against the practice of pre-natal determination of sex and female foeticide;

( iv) to lay down code of conduct to be observed by persons working at Genetic Counselling Centres, Genetic Laboratories and Genetic Clinics;

(v ) any other functions as may be specified' under the Act .

CHAPTER V

APPROPRIATE AUTHORITY AND ADVISORY COMMITTEE

17. (1 ) The Central Government shall appoint , by notification in the Official Gazette, one or more Appropriate Authorities for each of the Union territories for the purposes of this Act .

Appro- priate Autho- rity and Advisory Committee.

INDEX [PART-VI GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

13-8

(2) The State Government shall appoint , by notification in the Offi- cial Gazette, one or more Appropriate Authorities for the whole or part of the State for the purposes of this Act having regard to the intensity of the problem of pre - natal sex determination leading to female foeti- cide.

(3) The officers appointed as Appropriate Authorities under sub- section ( 1 ) or sub- section (2) shall be,- 3

(a) when appointed for the whole of the State or the Union territory; of or above the rank of the Joint Director of Health and Family Welfare ; and

the Union (b ) when appointed for any part of the State or territory, of such other rank as the State Government or the Cen- tral Government, as the case may be, may deem fit .

(4) The Appropriate Authority shali have the following functions , namely:-

(d) to grant , suspend or cancel registration of a Genetic Coun-- selling Centre , Genetic Laboratory or Genetic Clinic;

(b ) to enforce standards prescribed for the Genetic Counselling Centre, Genetic Laboratory and Genetic Clinic;

(c) to investigate complaints of breach of the provisions of this Act or the rules made thereunder and take immediate action; and,

(d) to seek and consider the advice of the Advisory Committee, constituted under sub - section ( 5 ) , on application for registration and on complaints for suspension or cancellation of registration .

(5) The Central Government or the State Government , as the case may be, shail constitute an Advisory Committee for each Appropriate Authority to aid and advise the Appropriate Authority in the discharge of its functions , and shall appoint one of the members of the Advisory Committee to be its Chairman.

(6 ) The Advisory Committee shall consist of-

(a) three medical experts from amongst gynaecologists , obsteri- cians, paediatricians and medical geneticists;

(b) one legal expert;

(c) one officer to represent the department dealing with infor- mation and publicity of the State Government or the Union terri- tory, as the ease may be ;

(d) three eminent social workers of whom not less than one shall be from amongst représentatives of women's organisations .

(7) No person who , in the opinion of the Central Government or the State Government, as the case may be , has been associated with the use or promotion of pre-natal diagnostic technique for determination of sex shall be appointed as a member of the Advisory Committee.

(8) The Advisory Committee may, meet as and when it thinks fit or on the request of the Appropriate Authority for consideration of any application for registration or any complaint for suspension or cancella- tion of registration and to give advice thereon:

INDEX PART -VI ]

GUJARAT GOVERNMENT GAZETTE EX. 10-5-1995

13-9

Provided that the period intervening between any two meetings shall not exceed the prescribed period .

(9) The terms and conditions subject to which a person may be appointed to the Advisory Committee and the procedure to be followed by such Committee in the discharge of its functions shall be such as may be prescribed .

CHAPTER VI

REGISTRATION OF GENETIC COUNSELLING CENTRES, GENETIC LABORATORIES AND GENETIC CLINICS

18. (1) No person shall open any Genetic Counselling Centre, Genetic Laboratory or Genetic Clinic after the commencement of this Act unless such Centre . Laboratory or Clinic is duly registered separately or jointly under this Act .

Registration of Genetic Counselling Centres, Genetic Laboratories or.. Genetic Clinics.

(2) Every application for registration under sub - section ( 1 ) , shall be made to the Appropriate Authority in such form and in such manner and shall be accompanied by such fees as may be prescribed .

(3 ) Every Genetic Counselling Centre, Genetic Laboratory or Genetic Clinic engaged, either partly or exclusively , in counselling or conduct- ing pre -natal diagnostic techniques for any of the purposes mentioned in section 4, immediately before the commencement of this Act , shall apply for registration within sixty days from the date of such commencement .

(4) Subject to the provisions of section 6 , every Genetic Counselling Centre, Genetic Laboratory or Genetic Clinic engaged in counselling or conducting pre - natal diagnostic techniques shall cease to conduct any such counselling or technique on the expiry of six months from the date of commencement of this Açt unless such Centre , Laboratory or Clinic has applied for registration and is so registered separately or jointly or till such application is disposed of , whichever is earlier .

(5) No Genetic Counselling Centre , Genetic Laboratory or Genetic Clinic shall be registered under this Act unless the Appropriate Autho- rity is satisfied that such Centre , Laboratory or Clinic, is in a position to provide such facilities , maintain such equipment and standards as may be prescribed .

Certificate of regis- tration.

19. ( 1 ) The Appropriate Authority , shall , after holding an inquiry and after satisfying itself that the applicant has complied with all the requirements of this Act and the rules made thereunder and having regard to the advice , of the Advisory Committee in this behalf, grant a certificate of registration in the prescribed form jointly or separately to the Genetic Counselling Centre , Genetic Laboratory or Genetic Clinic . as the case may be .

(2 ) If. after the inquiry and after giving , an opportunity of being heard to the applicant and having regard to the advice of the. Advisory Committee, the Appropriate Authority is satisfied that the applicant has not complied with the requirements of this Act or the rules , it shall , for reasons to be recorded in writing, reject the application for regis- tration.

VI - EC- 13-3

INDEX 13-10

GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

[ PART- VI

(3 ) Every certificate of registration shall be renewed in such manner and after such period and on payment of such fees as may be prescribed .

(4) The certificate of registration shall be displayed by the registered Genetic Counselling Centre , Genetic Laboratory or Genetic Clinic in a conspicuous place at its place of business .

20. (1 ) The Appropriate Authority may suo moto , or on complaint, issue a notice to the Genetic Counselling Centre , Genetic Laboratory or Genetic Clinic to show cause why its registration should not be sus- pended or cancelled for the reasons mentioned in the notice.

Cancella- tion or suspen_ sion of registration.

(2 ) If , after giving a reasonable opportunity of being heard to the Genetic Counselling Centre, Genetic Laboratory or Genetic Clinic, and having regard to the alvice of the Advisory Committee , the Appropriate Authority is satisfied that there has been a breach of the provisions of this Act or the wules , it may, without prejudice to any criminal action that it may take ogainst such Centre , Laboratory or Clinic, suspend its registration for such period as it may think fit or cancel its registration , as the case may be .

3) Notwithstanding anything contained in sub -sections (1 ) and . (2 ) , if the Appropriate Authority is of the opinion that it is necessary .or expedient so to do in the public interest , it may , for reasons to be recorded in writing, suspend the registration of any Genetic Counselling Centre, Genetic Laboratory or Genetic Clinic without issuing any such notica raferred to in sub - section (1 ) .

Appeal.

21. The Genetic Counselling Centre , Genetic Laboratory or Genetic Clinic may, within thirty days from the date of receipt of the order of suspension or cancellation of registration passed by the Appropriate Authority under section 20, prefer an appeal against such order to-

(i) the Central Government , where the appeal is against order of the Central Appropriate Authority; and the :

(ii) the State Government, where the appeal is against order of the State Appropriate Authoriy , the

in the prescribed manner.

CHAPTER VII

OFFENCES AND PENALTIES

22. ( 1 ) No person , organisation , Genetic Counselling Centre, Genetic Laboratory or Genetic Clinic shall issue or cause to be issued any adver- tisement in any manner regarding facilities of pre - natal determination of sex available at such Centre . Laboratory, Clinic or any other place.

Prohibition of adver- tisement relating to pre-natal determina- tion of sex and punish- ment for contraven- tion.

(2) No person or organisation shall publish or distribute or cause to be published or distributed any advertisement in any manner regarding facilities of pre-natal determination of sex available at any Genetic Counselling Centre, Genetic Laboratory , Genetic Clinic or any other place .

INDEX 13-11 GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

PART - VI ] .

(3) Any person who contravenes the provisions of sub - section ( 1) or sub- section (2 ) shall be punishable with imprisonment for a term which may extend to three years and with fine which may extend to ten thousand rupees .

Explanation . For the purposes of this section , " advertisement" inclu- des any notice , circular, label wrapper or other document and also in- cludes any vis b'e representation made by means of any light, sound , smoke or gas .

Offences and menal ties.

23. (1 ) Any medical geneticist, gynaecologist , registered medical prac- titioner or any person who owns a Genetic Counselling Centre , a Genetic Laboratory or a Genetic Clinic or is. employed in such a Centre. Laicra tory or Clinic and renders his professional or technical services to or at such a Centre, Laboratory or Clinic , whether on an honorary basis or otherwise. and who con avenes any of the provisions of this Act or rules made thereunder swall be punishable with imprisonment for term which may extend to three years and with fine which may extend to ten thousand rupees and on any subsequent conviction . with imprison- ment which may extend to five years and with fine which may extend to fifty thousand rupees . a

(2) The name of the registered medical practitioner who has been convicted by the count under sub - section (1 ) , shall be reported by the Appropriate Author to the respective State Medica Council for taking necessary action including the removal of his name from the register of the Council for a period of two years for the first offence and permanently for the subsequent offence ..

(3) Any person who seeks the aid of a Genetic Councelling Centre,. Genetic Laboratory or Genetic Clinic or of a medical geneticist gynaeco- logist or registered medical practitioner for conducting pre-natal diagnostic techniques on any pregnant woman ( including such woman unless she was compelled to undergo such diagnostic techniques ) for purposes, other than those specified in clause ( 2 ) of section 4. shl. be punishable with impri- sonment for a term which may extend to three years and with fine which may extend to ten thousand rupees and on any subsequent conviction with imprisonment which may extend to five years and with fine which may extend to fifty thousand rupees .

1 of1872.

Presump- tion in the case of conduct of pre-natal diagnostic techniques .

d 24. Notwithstanding anything in the Indian Evidence Act , 1872, the court shall presume unless the contrary is proved that the pregnant woman has been compelled by her husband or the relative to undergo pre-natal diagnotic technique and such, person shall be liable for abet- ment of offence under sub - section ( 3 ) of section 23 and shall be punish- able for the offence specified under that section .

25. Whoever contravenes any of the provisions of this Act or any rules made thereunder , for which no penalty has been elsewhere pro- vided in this Act , shall be punishable with imprisonment for a term which may extend to three months or with fine, which may extend to one thousand rupees or with both and in the case of continuing contra- vention with an additional fine which may extend to five hundred rupees for every day during which such contravention continues after conviction. for the first such contravention.

Penalty for contra- vention of the provi- sions of the Actor rules for which no specific punishment isprovided.

INDEX 13-12.

GUJARAT GOVERNMENT GAZETTE, EX. 10-5-1995

[PART-VI

Offences by com-

panies:

26. (1 ) Where any offence, punishable under this Act has been com- mitted by a company , every person who , at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company , as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that nothing contained in this sub - section shall render any such person liable to any punishment , if he proves that the offence was committed without his knowledge or that he had exercised all due slili gence to prevent the commission of such offence .

(2 ) Notwithstanding anything contained in sub -section ( 1 ) , where any offence punishable under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director , manager , secretary or other officer of the company , such director , manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation. For the purposes of this section, ---

(a) "company" means any body corporate and includes a firm or other association of individuals , and

(6) "director" , in relation to a firm , means a partner in the firm .

27. Every offence under this Act shall be cognizable , non- bailable and non-compoundable .

Offence to be cogni- zable, non- bailable and non- compound- able .

Cognizance of offences .

28. (1) No court shall take cognizance of an offence under this Act except on a complaint made by--

(a) the Appropriate Authority concerned , or any officer autho- rised in this behalf by the Central Government or State Government , as the case may be or the Appropriate Authority; or

(b ) a person who has given notice of not less than thirty days in the manner prescribed , to the Appropriate Authority , of the alleged offence and of his intention to make a complaint to the court .

Explanation. For the purpose of this clause. " person " includes a social organisation.

(2) No court other than that of a Metropolitan Magistrate or a Judi- cial Magistrate of the first class shall try any offence punishable under thisAct .

(3 ) Where a complaint has been made under clause ( 3) of sub- section ( 1 ), the court may, on demand by such person, direct the Appro priate Authority to make available copies of the relevant records in its possession to such person.

INDEX PART- VI ]

13-13 GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

CHAPTER VIII

MISCELLANEOUS

nance of records . Mainte- 29. (1 ) All records , charts , forms , reports , consent letters and all other documents required to be maintained under this Act and the rules shall be preserved for a period of two years or for such period as may be prescribed:

Provided that , if any, criminal or other proceedings are instituted against any Genetic Counselling Centre , Genetic Laboratory or Genetic Clinic, the records and all other documents of such Centre, Laboratory or Clinic shall be preserved till the final disposal of such proceedings .

(2) All such records shall , at all reasonable times , be made available for inspection to the Appropriate ,Authority or to any other person autho-- rised by the Appropriate Authority in this behalf ." .

Power to search and seize records, etc. 30. ( 1 ) If the Appropriate Authority has reason to believe that an offence under this Act has been or is being committed at any Genetic Counselling Centre , Genetic Laboratory or Genetic Clinic, such Authority or any officer authorised thereof in this behalf may, subject to such rules as may be prescribed, enter and search at all reasonable times with such assistance, if any, as such authority or officer considers necessary, such Genetic Counselling Centre, Genetic Laboratory or Genetic Clinic and examine any record . register , document , book, pamphlet , advertisement or any other material object found therein and seize the same if such Autho rity or officer has reason to believe that it may furnish evidence of the commission of an offencepumishable under this Act .

2 of1974.

(2) The provisions of the Code of Criminal Procedure , 1973 relating to searches and seizures shall, so far as may be , apply to every search or seizure made under this Act .

of action taken in good faith. Protection 31. No suit , prosecution or other legal proceeding shall lie against the. Central or the State Government or the Appropriate Authority or any officer authorised by the Central or State Government or by the Authority for anything which is in good faith done or intended to be done in pursu- ance of the provisions of this Act .

32. ( 1 ) The Central Government may make rules for carrying out the provisions of this Act .

Power to make rules .

(2) In particular and without prejudice, to the generality of the fore going power , such rules may provide for-

( i) the minimüm qualifications for persons employed at a regis- tered Genetic Counselling Centre , Genetic Laboratory or Genetic Clinic under clause ( 1 ) of section 3;

( ii) the form in which consent of a pregnant woman has to be obtained under section 5;

(iit) the procedure to be followed by the members of the Central Supervisory Board in the discharge of their functions under sub- section (4 ) of section 8;

VI - EX - 13-4

INDEX 13-14

[ PART-VI GUJARAT GOVERNMENT GAZETTE EX . 10-5-1995

( iv ) allowances for members cther than ex officio members admissible under sub - section (5 ) of section 9 ;

(v ) the period intervening between any two meetings of the Advisory Committee under the proviso to sub - section ( 8 ) of section 17;

(vi) the terms and conditions subject to which a person may be appointed to the Advisory Committee and the procedure to be followed by such Committee under sub -section ( 9 ) of section 17;

(vii ) the form and manner in which an application shall be made for registration and the fee payable thereof under sub - section (2) of section 18 ;

(viii) the facilities to be provided, equipment and other stan- dards to be maintained by the Cemetic Counseling Centre , Cenetic Laboratory or Genetic Clinic under sub-section ( 5 ) of section 18 ;

(ix) the form in which a certificate of registration shall be issued under sub -section ( 1 ) of section 19;

(x) the manner in which and the period after which a certificate of registration shall be renewed and the ice payable for such renewal under sub- section ( 3 ) of section 19;

(xi) the manner in which an appeal may be preferred under section 21;

(xii) the period up to which records, chails, cte . , shall be pre- served under sub- section ( 1 ) of section 29 ;

(xiii ) the manner in which the seizure of documents , records , objects , etc. , shall be made and the manner in which seizure list shall . be prepared and Gelivered to the person from whose custody such documents , records or objects were seized under sub- section ( 1 ) of 'section 30;

(xiv) any other matter that is required to be, or may be, pres- cribed.

Power to make regula- tions.

33. The Board may, with the previous sanction of the Central Gov- etriment, by notification in the Official Gazette, make regulations not inconsistent with the provisions of this Act and the rules made there- under to provide for-

(a) the time and place of the meetings of the Board and the procedure to be followed for the transaction of business at such meetings and the number of members which shall form the quorum under sub- section ( 1 ) of section 9 ;

(b ) the manner in which a person may be temporarily associat- ed with the Board , under sub - section ( 1 ) of section 11;

(c) the method of appointment, the conditions of service and the scales of pay and allowances of the officer and other employees of the Board appointed under section 12 ;

(d) generally for the efficient conduct of the affairs of the Board.

INDEX 13-15 PART-VI ]

GUJARAT GOVERNMENT GAZETTE EX. 10-5-1995

regula- tions to be laid Rules and before Parlia ment.

34. Every rule and every regulation made under this Act 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 com- prised in one session or' in two or more successive sessions , and if, before the expiry of the session immediately following the session or the succes- sive sessions aforesaid , both Houses agree in making any modification in the rule or regulation or both Houses agree that the rule or regulation should not be made , the rule or regulation shall thereafter have effect only in such modified form or be of no effect , as the case may be; so , how- ever , that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.

Sd\-

Shri K. L. MOHANPURIA, Secretary to the Government of India

By order and in the name of the Governor of Gujarat ,

Smt . K. R. TRIVEDI , Secretary to Government .

GOVERNMENT CENTRAL PRESS, GANDHINAGAR.

INDEX Extra No. 14

GHONRYS

Gujarat Gobernomai Gaatte

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol XXXVIJ

WEDNESDAY, SEPTEMBER 20, 1905/BHADRA 29, 1917

may be led asa Separate Com

PART

of Parliament

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar, Dated the 18th September 1995

No. RP/ 109/ord ./12/ 94.-E.- The following ordinance promulgated by the President and published in the Gazette of India , Extra - Ordinary, Part - II, Section 1, dated the 16th November, 1994 , is republiished for general information.--

GOVERNMENT OF INDIA

THE SPECIAL PROTECTION GROUP (AMENDMENT ) ORDINANCE , 1994 (No. 12 Of 1994)

(16th November, 1994)

Promulgated by the President in the Forty - fifth Year of the Republic of India .

An Ordinance further to amend the Special Protection Group Act , 1988 .

WHEREAS, Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for him to take immediate action;

Now, therefore, in exercise of the powers conferred by clause (1) of article 123 of the Constitution , the President is pleased to promulgate the following Ordinance:-

1. (1) This Ordinance may be called the Special Protection Group (Amendment) Ordinance , 1994 .

(2) It shall come into force at once .

Short title and com- mence- ment.

14-1

VI-Extra -14-1

INDEX PART VI GUJARAT GOVERNMENT GAZETE , EX; 20-9-1995

14-2

2. In sub -section (1) of section 4 of the Special Protection Group Act , 1988 , in clause ( ii) , for the words " five years ", the words " ton years" shall be substituted .

SHANKER DAYAL SHARMA ,

PRESIDENT, Amend ment of section 4 of Act 34 of 1988.

K. L. MOHANPURIA, Secy. to the Govt. of India .

By order and in the name of the Governor of Gujarat ,

Kum. H. K. JHAVERI, Secretaryto Government ..

GOVERNMENT CENTRAL PRESS , GANDHINAGAR .

INDEX Extra No. 15

REGISTERED NO . G/GNR /2

सत्यमेव जयते

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI ]

MONDAY, OCTOBER 16 , 1995/ASVINA 24, 1917

Separate paging is given to this Part in order that it maybe led as a separate compilation.

PART-VI

Acts of Parliament and Ordinance promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya, Gandhinagar , 12th October, 1995 .

No. RP/ 51 / ORD/ 10/95/ E- The following ordinance promulgated by the Presi- dent and published in the Gazette of India , Extra ordinary, Part II, Section 1, dated the 18th July , 1995 is republished for general information.

GOVERNMENT OF INDIA

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS

(Legislative Department )

New Delhi , the 18th July, 1995 Asadha 27 , 1917 ( Saka ) .

THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE ) AMENDMENT ORDINANCE , 1995.

No. 10 of 1995 .

Promulgated by the President in the Forty-sixth Year of the Republic of India

An Ordinance further to amend the Additional Duties of Excise (Goods of Special Importance) Act , 1957.

WHEREAS the Additional duties of Excise (Goods of Special Importance ) Amend- ment Bill, 1995 to give effect to the aforesaid object has been introduced in Parlia- ment, but has not yet been passed ;

15-1

VI-Ex : 15-1

INDEX [PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 16-10-95

15-2

AND WHEREAS Parliament is not in session and the President is satisfied that circumstances xist which render it necessary for him to take immediate action to give effect to the provisions of the Bill .

NOW, THEREFORE, in ex reis of the powers conferred by clouse (1) of article 123 ofthe Constitui ,the Pris pleased to promulgste the following Ordinance .

1. (1) This Ordinance my be called the Additional Duties of Excise (Goods of Special Importance ) Amendment Ordinance , 1995 .

(2) It shall be deemed to have come into force on the 1st day of April, 1995.

Short title and commen- comont.

2. In the Additional Duties of Excise (Goods of Special Importance ) Act , 1957 (hereinafter referred to as the principal Act ), in the long title , for the words , figures and letters "second report datedited the 18th December , 1989, " the words , figures and letters "report dated the 25th day of November, 1994 " shall be sübstituted.

Amond- mentof long title ofAct 56 of 1957.

nepalAct for the Second Schedule, the following Schedule, shall be 3. In the principal substituted, namely: -

Substitu- tion of new chedule for Second Schedule.

THE SECOND SCHEDULE

(See section 4)

Distribution of additional duties .

During each of the financial years on and after the Ist day of commencing on and States specified in column (1 ) of the April, 1995, therthere shall be paid to each of the States Table below such percentage of the not proceeds of additional duties levied and collected during that financial year in respect of the goods described in column (3) of the First Schedule, after deducting therefrom a sum equal to 2.203 por cent of the said proceeds as being attributable to union territories, as isis set out against it in column (2) of the said Tablo :

Provided that if during that financial yearyea there is levied and collected in any State a tax on the sale or purchase of the goods described, in column (3) of the First Schedule, or one oror moremore of them byby oror under any law of that State, no sums shall be payable to that State under this paragraph in respect of that financial year , unless the Central Government by special order otherwise directs .

TABLE

Percentage State

(2)

(1)

7.820

Andhra Pradesh

0.104

Arunachal Pradesh

2.483

Assam

7.944

Bihar

INDEX PART VI]

15-3

GUJARAT GOVERNMENT GAZETTE , EX . , 16-10-95

Goa

Gujarat

Haryana

Himachal Pradesh

Jammu and Kashmir

Karnataka

Kerala

Madhya Pradesh

Maharashtra

Manipur

Meghalaya

Mizoram

Nagaland

Orissa

Punjab

Rajasthan

Sikkim

Tamil Nadu

Tripura

Uttar Pradesh

West Bengal

0.232

5.995

2.366

0.595

0.856

5.744

3.740

7,286

12.027

0.197

0.188

0.079

0.137

3.845

3.428

4.878

1 0.05%

7.669

0.286

14.578

0.060

88/-

SHANKER DAYAL SHARMA, President.

Sd/ - K. L. MOHANPURIA, Secretary to Government of India.

By order and in the name of the Governor of Gujarat,

K. R , TRIVEDI, Sacretary to Government .

GOVERNMNT CENTRAL PRESS , GANDHINAGAR .

INDEX REGISTERED NO . G/GNR / 2 Extra No. 16

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

WEDNESDAY, OCTOBER 18 , 1995 / ASVINA 26, 1917

Vol . XXXVI ]

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

PART VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT .

Sachivalaya , Gandhinagar , 13th October 1995

No. RP/50/ORD-9 /95/ /E. The following ordinance promulgated by the President and published in the Gazette of India , Extraordinary , Part II, Section 1, dated the 18th July, 1995 is republished for general information .

GOVERNMENT OF INDIA

MINISTRY OF LAW JUSTICE AND COMPANY AFFAIRS

(Legislative Department )

New Delhi , the 18th July , 1995 Asallha 27 , 1917 ( Saka)

THE UNION DUTIES OF EXCISE (DISTRIBUTION ) AMENDMENT ORDINANCE , 1995 .

No. 9 OF 1995 .

Promulgated by the President in the Forty- sixth Year of the Republic of India .

An Ordinance further to amend the Union Duties of Excise (Distribution) Act , 1979 .

WHEREAS the Union Duties of Excise (Distribution ) Amendment Bill , 1995 to give effect to the aforesaid object has been introduced in Parliament, but has not yet been passed;

16-1

VI-Ext . -16-1

INDEX [PART VI

16-2

GUJARAT GOVERNMENT GAZETTE EX. , 18-10-1995

AND WHEREAS Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for him to take immediate action to give offect to the provisions of the Bill .

NOW THEREFORE , in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance .

1. (1) This Ordinance may be called the Union Duties of Excise (Distribution ) Amendment Ordinance , 1995.

(2) It shall be deemed to have come into force on the 1st day of April , 1995.

Short title and commen- cement.

2. In the Union Duties of Excise (Distribution ) Act , 1979 (hereinafter referred to as the principal Act) , in the long title , for the words , figures and letters " second report dated the 18th day of December, 1989 " the words figures and letters "report dated the 25th day of November, 1994 " shall be substituted .

Amend- ment of long title ofAct, 24 of1979.

3. In section 2 of the principal Act , for the words "forty- five per cent " the words "forty- seven and a half per cent" shall be substituted .

Amend- ment of section 2 .

4. For section 3 of the principal Act , the following section shall be substituted, namely:-

Substitu tion of new sec- tion for section 3 .

"3 During the financial year commencing on the 1st day of April, 1995, and each of the four succeeding financial years there shall be paid, out of the Con- solidated Fund of India , to the States sums equivalent to the distributable Union duties of excise levied and collected in that year and,-

(a) sixteen-nineteenths of the sums so payable during each such financial year shall be distributed to each of the States specified in column ( 1) of Table I below in such percentage as is set out against it in column (2) thereof; and

(6) three-nineteenth of the sums so payable during each such financial year shall be distributed to each of the States specifed in column (1) of Table II below in such percentage as is set out against it in column (2) thereof with respect to that financial year.-

Payment to State of sums- equiva- lent to a part of the net proceeds ofUnion Duties of Excise and distribu- tion of sums among them .

TABLE I

Percentage

State

(2)

(1 )

8.465

Andhra Pradesh

0.170

Arunachal Pradesh

2.784

Assam

12.861

Bihar

INDEX 16-3

EX. , 18-10-1995

GAZETTE

GUJARAT GOVERNMENT

PART VI- ]

(1)

Goa

Gujarat

Haryana

Himachal Pradesh

Jammu and Kashmir

Karnataka

Kerala

Madhya Pradesh

Maharashtra

Manipur

Meghalaya

Mizoram

Nagaland

Orissa

Punjab

Rajasthan

Sikkim

Tamil Nadu

Tripura

Uttar Pradesh

'Wost Bengal

(2)

0.180

4.046

1.238

0.704

1.097

5.339

3.875

8.290

6.126

0.282

0.283

0.149

0.181

4.495

1.461

5.551

0.126

6.637

0.378

17.811

7.471

TABLE II

State

Financial year and percentage

(1)

1995-96

12.069 Andhra Pradesh

3.410 Arunachal Pradesh

8.543 Assam

INDEX

(2)

99-20

98-99

97-98

96-97

0.000

7.988

6.667

6.224

5.871

4.300

9.290

10.748

11.849

9.836 [PART VI

GUJARAT GOVERNMENT GAZETTE ΕΧ . , 18-10-1995

16-4

(1)

(2)

99-2000

1998-99

1997-98

1996-97

1995-96

6.434

Bihar

0.973

Goa

8.816

Himachal Pradesh

13.366

Jammu and Kashmir

3.930

Manipur

3.590

Meghalaya

3.676

Mizoram

5.818

Nagaland

4.815

Orissa

0.835

Rajasthan

1.199

Sikkim

5.465

Tripura

17.061

Uttar Pradesh

0.000

2.965

0.604.

0.917

1.161

1.058

14.338

14.230

14.057

10.744

23.700.

22.741

21.985

16.491

7.348

6.917

6.602

4.891

6.130.

5.994

5.815

4.403

7.074.

6.784

6.278

4.628

12.025

11.072

10.247

7.417

0.680 .

2.773

4.934

5.248

0.000

2.055

1.982

1.938

1.473

10.089

9.618

9.263

6.807

0.000"

0.000

11.751

Sd/-

SHANKER DAYAL SHARMA , President .

Sd/-

K. L. MOHANPURIA , Secretary to the Government of India .

By order and in the name of the Governor of Gujarat,.

K. R. TRIVEDI, Secretary to Government .

GOVERNMENT CENTRAL GRESS , GANDHINAGAR .

INDEX REGISTERED NO G/GNR/2 Extra No. 17

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

WEDNESDAY, NOVEMBER 22, 1995 /AGRAHAYANA 1 , 1917

Vol . XXXVI J

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

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya, Gandhinagar, Dated 22nd November, 1995.

No. RP/55 /Act 22/95/

information . E. The following Act of Parliament is re - published for general

GOVERNMENT OF INDIA

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS

( Legislative Department)

New Delhi , the 27th May , 1995/Jayestha 5, 1916 (Saka ) .

The following Act of Parliament received the assent of the President on the 26th May , 1995 and is hereby published for general information :

THE FINANCE ACT , 1995

ANACT

(27thMay, 1995) (Act No. 22 of 1995 )

to give effect to the financial proposals of the Central Government for the financial year 1995-96 .

BE it enacted by Parliament in the Forty - sixth Year of the republic of India as follows :-

CHAPTER I

PRELIMINARY

1. ( 1 ) This Act may be called the Finance Act, 1995.

Short title and commencement .

(2) Save as otherwise provided in this Act , sections 2 to 49 shall be deemed to have come into force on the 1st day of April , 1995.

CHAPTER II

RATES OF INCOME - TAX

2. ( 1 ) Subject to the provisions of sub - sections (2) and (3 ) , for the assessment year commencing Income- tax . on the 1st day of April , 1995, income - tax shall be charged at the rates specified in Part I of the First Schedule and such tax shall be increased in the cases to which Paragraph E of that Part applies , by a surcharge , calculated in the manner provided therein.

VI -Extra -17-1

17-1

INDEX 17-2]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[PARTVI

(2) inIn the cases to which Sub-Paragraph for Süb- Paragraph il of Paragraph A of Part I of the First Scheduleapplies,where the assessee has, in the previous year , any net agricultural income exceeding sixhundred rupees , in addition to total income , and the total income exceeds,

( in a case towhich the said Sub-Paragraph I applies , thirty-five thousand rupees , and

( ina case to which the said Sub-Paragraph II applies , eighteen thousand rupees,

then,-

(a)the net agricultural income shall be taken into account, in the manner provided in clause (b) [that is to say, as if the net agricultural income were comprised in the total income after,-

(in a case to which the said Sub- Paragraph I applies , the first thirty- five thousand rupees , and

() in a case towhich the said Sub-Paragraph II applies , the first eighteen thousand rupees, of thetotal incomebut without being liable totax] , only for the purpose of charging income- taxîn respect ofthe total income; and

(b) the income-tax chargeable shallbe calculated as follows:-

the total income and the net agricultural income shall be aggregated and the amount of income-tax shall be determined in respect of the aggregate income at the rates specified in Sub- Paragraph l'or, asthe case maybe, Sub- Paragraph II of the said Paragraph A, as if such aggregate income were the total income;

(i) the net agricultural income shall be increased ,-

(A) in a case to which the said Sub- Paragraph I applies ,by a sum of thirty-five thousand rupees; and :

(8) ina case to which the said Sub- Paragraph II applies , by a sum of eighteen thousand rupees

and the amount of income -tax shall be determined in respect of the net agricultural income as so increased at the rates specified in Sub-Paragraph I or, as the case maybe , Sub- Paragraph il of the said Paragraph A, as if the net agricultural income as so increased were the total income;

(i) the amount of income - tax determined in accordance with sub-clause ( f shallbe reducedby the amount of income- tax determined in accordance with sub-clause ( and the sum co arrived at shall be the income - tax in respect of the total income.

43 of1961 .

(3) In cases towhich the provisions of Chapter XII or Chapter XII -A or sub - section ( 14) of section 161 or sention164 or section 164A or section 167B of the Iricome - tax Act , 1961 (hereinafter referred to as the Income-tax Act ) apply , the tax chargeable shall be determined as provided in that Chapter or that section , andwith reference to the rates imposed by sub- section ( 1) or the rates as specified in that Chapter or section , as the case may be:

Provided that the amount of income - tax computed in accordance with the provisions of section 112 shallbe increased in the case of a domestic company by a surcharge as provided in Paragraph Eof Part 1 ofthe First Schedule: 1

Provided further that in respect of any income chargeable to tax under section 115B , or in the case of a domesticcompanyhaving a total income exceeding seventy -five thousand rupees , under section 115BB, ofthe Income-tax Act , the income -tax computed shall be increased by a surcharge calculated at the rate of fifteen per cent . of such income-tax.

In cases in which tax has to be deducted under sections 193 , 194, 1944, 1948, 194BB , 194D and 195of the Income-tax Act at the rates in force , the deduction shallbe made at the rates specified in Part!! ofthe First Schedule and shall be increased in the cases towhich the provisions of sub- item (a) of item 2of that Part apply, by a surcharge , calculated in the manner provided therein.

1 (5) In casesin which tax has to be deducted under sesections 1940, 1946, 1941 , 194J and 194Kof the Income-tax Act , the deduction shallbe made at the rates specified in those sections and shallbe increased in the case of an assessee , being a domestic company , by a surcharge calculated atthe rate of fifteen per cent. of such deduction .

(6) in cases in which tax has to be collected under section 206C of the income-tax Act , the collection shall be made at the rate specified in that section and shall be increased in the case of a buyer, being a domesticcompany, by a surcharge calculated at the rate of fifteen per cent . of such collection.

(7) Subject to the provisione of sub -section ( 8), in cases in which income-tax has to be calculated under the first provise to sub-section (5) of section 132 of the Income-tax Act or charged under sub- section (4) of section 172 or sub- section ( 2) of section 174 or section 175 or sub- section (2) of section 176of the saidAct or deducted under section 192 of the said Act from income chargeable under the head "Salaries" or in which the " advance tax " payable under Chapter XVII -Cof the said Act has to be computed, atthe rate or rates in force, such income -tax or , as the case maybe , "advance tax" shall be so calculated, charged,deducted or computed at the rate or rates specified in Part III of the First Schedule and such tax

INDEX [17-3

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

PART VI ]

shallbe increasedin the cases to which Paragraph E of that Part applibs , by a surcharge, calculated in the manner provided therein:

Providedthatin cases to which the provisione of Chapter Xll or Chapter Xll Aer subsection( 1A) of section 161 or section 164 or section 164A or section 1678 of the Income-tax Act apply, "advance tax " shallbe computed with reference to the rates imposed by this sub- section birthe tates as specified in that Ghapteron section, as the case maybe ob

Provided further that the amount of income-tax computed in accordance with the provisions of sections 112 and 118 shall be increased in the case of a domestic company by a surcharge asprovided in Paragraph E of Partall of the First Scheduled

Provided also that in respect of any income chargeable to tax under section 115B, or if the case of a domestic company, under section 115BB of the Income-tax Act , having a total income exceeding seventy-five thousand rupees , the " advance tax " computed under the first proviso shall be increasedby a surcharge calculated at the rate of fifteen per cent . of such " advancetax".

(8) In the cases to which Sub- Paragraph 1 or Sub-Paragraph II of Paragraph A of Part III of the First Schedule applies, where the assessee has, in the previous year or , if by virtue of any provision of the Income-tax Act, income -tax is to be charged in respect of the income of a period other than the previous year, in such other period , any nét agricultural income exceeding six hundred rupees , in addition tototal income and the total income exceeds,

in a case to which the said Sub -Paragraph I applies , forty thousand rupees, and

( in a case to which the said Sub- Paragraph II applies , eighteen thousand rupees,

then, in calculating income- tax under the first proviso to sub-section (5) of section 132 of the income-tax Act or in charging income- tax under- sub-section (2) of section 174 or section 175 or sub-section (2)of section 176of the saidActor incomputing the "advance tax " payable under Chapter XVII -Cofthe saidAct, at the rate or rates in force,-

(a) the net agricultural income-shall be taken into account, in the manner provided in clause(b) [ that is to say , as if the net agricultural income were comprised in the total income.after,

@in a case to whichthe said Sub- Paragraph I'applies , the first forty thousand rupees, and

in a case to which the said Sub- Paragraph il applies , the first sighteen thousand rupees ,

of the total income but without being liable to tax] , only for the purpose of calculating , charging or . computing such income- tax or , as the case may be, " advance tax " in respect of the total income; and

(b) such income -tax or , as the case may be, "advance tax" shall be so calculated, charged or computedas follows:

the total income and the net agricultural income shall be aggregated and the amount of income- tax or " advance tax" shall be determined in' respect of the aggregate inconfe atthe rates specified in Sub Paragraph for , as the case maybe, Sub- Paragraph if of the said Paragraph A, as if such aggregate income were the fotal income,

(i)the net agricultural income shall be increased,-

(A) ina case towhich the said Sub-Paragraph I applies , by a sum of forty thousand rupees; and

(8) in a case towhich the said Sub- Paragraph II applies ,by a sumof eighteen thousand rupees,

mam and the amount of income - tax or " advance tax " ,shall be determined in respect of the net agricultural incomesas so increased at the rates specified in the said Sub-Paragraph for, as the case may be, the said Sub-Paragraph Il asif the net agricoltural income as so increased were the total income;

(ii) the amount of income-tax or " advance tax " determined in accordance with sub- clause () shall be reduced by the amount of income -tax or, as the case may be, " advance tax", determined in accordancewith sub- clause ( 1) and the sum so arrived at shall be the income- tax or, as the case maybe, "advancetax" in respect of the total income.

(9) For the purposes of this section and the First Schedule,

(a)"domèstic company " means an Indian company , or any other company which, ih respect of its incomeliable to income -tax under the Income- tax Act for the assessment year commencingon the 1st day of April , 1995, has made the prescribed arrangements for the declaration and payment withinIndia of the dividends ( including dividends on preference shares ) payable out of such income in accordance with the provisions of section 194 of theAct;

(b) "insurancecommission " means any remuneration or reward , whether by way of commission or

INDEX GUJARAT GOVERNMENT GAZETTE , ΕΧ . , 22-11-1995

17-4 ]

[PART VI

otherwise, for soliciting or procuring insurance business ( including business relating to the continuance, renewal or revival of policies of insurance);

(c) " net agricultural income" , in relation to a person , means the total amount of agricultural Income, from whatever source derived, of that person computed in accordance with the rules contained in Part IV of the First Schedule;

(d) all other words and expressions used in this section or in the First Schedule but not defined in thissub-section and defined in the Income -tax Act shall have the meanings respectively assigned to them in that Act .

CHAPTER II

DIRECT TAXES

Income-tax

Amendment ofsection 2.

3.In section 2 of the Income- taxAct , in clause (42A) , in Explanation 1 , in clause ( ) , after sub -clause (e) , the following sub -clause shall be inserted, with effect from the 1st day of April , 1996 , namely:-

"( f) in the case of a capital asset , being a financial asset , allotted without any payment and on the basis of holding of any other financial asset , the period shall be reckoned from the date of the allotment ofsuch financial asset; " .

4. In section 10 of the Income-tax Act,-

Amendment ofsection 10.

(1) in clause(10D) , after the words " such policy", the words, brackets, figures and letters "other than anysum received under sub -section (3) of section 80DDA" shall be inserted with effect from the 1st day of April , 1996;

(2) in clause(14) , with effect from the 1st day of July , 1995,--

(a)insub-clause ( ) , for the words "as the Central Government may , by notification in the Official Gazette, specify" , the words "as may be prescribed " shall be substituted;

(b) in sub-clause ( ), for the words " as the Central Government may,by notification in the OfficialGazette, specify, to the extent specified in the notification ", the words " as maybe prescribad and to the extent as may be prescribed" shall be substituted;

(3) in clause ( 15) , for sub - clause ( v) , the following sub-clause shall be substituted , namely:-

(v) interest on--

(a) securities held by the Welfare Commissioner, Bhopal Gas Victims , Bhopal , in the Reserve Bank'sSGLAccount No. SL/DH048;

(b) deposits for the benefit of the victims of the Bhopal gas leak disaster held in such account , with the Reserve Bank of India or with a public sector bank, as the Central Government may,by notification in the Official Gazette , specify, whether prospectively or retrospectively but in no case earlier than the 1st day of April , 1994 in this behalf.

Explanation.-For the purposes of this sub -clause , the expression "public sector bank" shall have the meaning assigned to it in the Explanation to clause (23D);' ;

(4) for clause( 15A) , the following clause shall be substituted with effect from the 1st day ofApril , 1996, namely:-

(15A) any payment made,by an Indian company engaged in the business of operation of aircraft , to acquire an aircraft or an aircraft engine (other than a payment for providing spares , facilities or services in connection with the operation of leased airc,aft) on lease from the Government of a foreign State or a foreign enterprise under an agreement approved by the Central Government in this behalf .

Explanation . For the purposes of this clause , the expression "foreign enterprise " means a person who is a non - resident ;' ;

(5) after clause (23AA) , the following clause shall be inserted , with effect from the 1st day ofApril , 1996, namely :

"(23AAA) any income received by any person on behalf of a fund established , for such purposes as may be notified by the Board in the Official Gazette , for the welfare of employees or their dependants and of which fund such employees are members if such fund fulfills the following conditions , namely:-

(a) the fund-

( applies its income , or accumulates it for application , wholly and exclusively to the objects for which it is established; and

INDEX PART VI ]

[17-5

GUJARAT GOVERNMENT GAZETTE, EX . , 22-11-1995

() invests its funds and contributions and other sums received by it in the forms or modes specified in sub - section (5) of section 11;

(b) the fund is approved by the Commissioner in accordance with the rules made in this behalf:

Provided that any such approval shall at any one time have effect for such assessment year or years not exceeding three assessment years as may be specified in the order of approval ; " ;

(6) inclause(23D) , for the portion beginning with the words " any income of such Mutual Fund " and ending with the words " specify in this behalf " , the following shall be substituted with effect from the 1st day ofJuly , 1995 , namely:-

"any income of-

15 of1992.

( aMutual Fund registered under the Securities and Exchange Board of India Act , 1992 or regulations made thereunder;

() such other Mutual Fund set up by a public sector bank or a public financial institution or authorised by the Reserve Bank of India and subject to such conditions as the Central Government may , by notification in the Official Gazette , specify in this behalf";

(7) after clause (23E) , the following clause shall be inserted with effect from the 1st day ofApril , 1996, namely:

(23F) any incomeby way of dividends or long -term capital gains of a venture capital fund or a venture capital company from investments madeby way of equity shares in a venture capital undertaking:

Provided that such venture capital fund or venture capital company is approved for the purposes ofthis clauseby the prescribed authority in accordance with the rules made in this behalf and satisfies the prescribed conditions:

Provided further that any approval by the prescribed authority shall , at any one time , have effect for such assessment year or years , not exceeding three assessment years , as may be specified in the order of approval :

Provided also that if the aforesaid equity shares are transferred (other than in the event of the said shares being listed in a recognised stock exchange in India) by a venture capital fund or a venture capital company to any person at any time within a period of three years from the date of their acquisition , the aggregate amount of incomeby way of dividends on such equity shares which has not been included in the total income of the previous year or years preceding the previous year in which such transfer has taken place shall be deemed to be the income of the venture capital fund or ofthe venture capital company of the previous year in which such transfer has taken place:

Provided also that the exemption shall not be allowed in respect of the long -term capital gains , if any, arising on such transfer of equity shares as is mentioned in the third proviso .

Explanation . For the purposes of this clause ,-

of 1908.

(a) "venture capital fund " means such fund , operating under a trust deed registered under the provisions of the Registration Act , 1908 , established to raise monies by the trustees for investments mainlyby way of acquiring equity shares of a venture capital undertaking in accordance with the prescribed guidelines;

(b) " venture capital company" means such company as has made investments by way of acquiring equity shares of venture capital undertakings in accordance with the prescribed guidelines; and

(c) " venture capital undertaking " means such domestic company whose shares we cat isted ina recognised stock exchange in India and which is engaged in the manufacture or production of such articles or things (including computer software ) as may be notified by the Central Government in this behalf .' ;

(8) after clause (25) , the following clause shall be inserted and shall be deemed always to have been inserted with effect from the 1st day of April , 1962, namely:-

34of1948.

"(25A) any income of the Employees' State Insurance Fund set up under the provisions of the Employees' State Insurance Act, 1948;";

(9) after clause (26B) , the following clause shall be inserted, namely:-

(26BB) any income of a corporation established by the Central Government or any State Government for promoting the interests of the members of a minority community.

Explanation. For the purposes of this clause, " minority community" means a community notified as such by the Central Government in the Official Gazette in thisbehalf ;' .

5.Insection 10A of the Income - tax Act , in sub- section (2) , after clause ( ) , the following clause shall be inserted with effect from the 1st day of April , 1996, namely:-

Amendment ofsection 104 .

VI-Extra - 17-2

INDEX [PART VI 17-6 ]

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

"(ia) in relation to an undertaking which begins to manufacture or produce any article or thing on or after the 1st day of April , 1995, its exports of such articles or things are not less than seventy - five per cent. ofthe total sales thereof during the previous year; ".

6. In section 17 of the Income -tax Act , in clause (3) , in sub -clause ( ) , with effect from the 1st day of April , 1996,-

Amendment of section 17.

(a) after the word, brackets and figures "clause ( 12) ", the word , brackets and figures " , clause ( 13) " shall be inserted;

(b)the brackets and words "(not being an approved superannuation fund) " shallbe omitted.

7. In section 32 of the Income-tax Act , in sub-section ( 1 ) , with effect from the 1st day of April , 1996,-

Amendment ofsection 32.

(a) the first proviso shall be omitted;

(b) in the second proviso , the word "further" shallbe omitted;

Amendment ofsection 33AC.

8.In section 33AC of the Income -tax Act , in sub -section ( 1 ) , for the portion beginning with the words " In the case of an assessee " and ending with the words , brackets and figure " manner laid down in sub-section (2):", the following shall be substituted with effect from the 1st day of April , 1996 , namely:-

"In the case of an assessee , being a Government company or a public company formed and registered in Indiawith the main object of carrying on the business of operation of ships , there shall , in accordance with and subject to the provisions of this section , be allowed a deduction of an amount not exceeding fifty per cent . of profits derived from the business of operation of ships (computed under the head before making any deduction under this section) , as is "Profits and gains of business or profession ": debited to the profit and loss account of the previous year in respect of which the deduction is to be allowed and credited to a reserve account , to be utilised in the manner laid down in sub -section (2):.

9. In section 35CCA of the Income -tax Act , in sub - section ( 1 ) , with effect from the 1st day of April , 1996,-

Amendment ofsection 35CCA.

(a) in clause ( c) , for the word "behalf , " , the words "behalf ; or " shall be substituted;

(b) after clause (c) , the following clause shall be inserted, namely:-

"(d) to the National Urban Poverty Eradication Fund set up and notified by the Central Government in this behalf , ".

10.Insection 36 of the Income -tax Act , in sub - section ( 1 ) , in clause ( vii) , with effect from the 1st day of April , 1996,-

Amendment ofsection 36.

(a) for the portion beginning with the words " industrial or agricultural development in India " and ending with the words "such reserve account " , the following shall be substituted, namely :

"'industrial or agricultural development or development of infrastructure facility in India or by a public companyformedand registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes , an amount not exceeding forty percent . of the profits derived from such business of providing long -term finance (computed under the head " Profits and gains of business or profession " before making any deduction under this section ) carried to such reserve account: ';

(b) inthe Explanation , after clause (c) , the following clause shall be inserted , namely :-

"(d) "infrastructure facility" shall have the meaning assigned to it in section 80-ΙΑ. ' .

Amendment ofsection 40A.

11. In section 40A of the Income - tax Act , in sub - section (3) , for the words "such expenditure shall not be allowed as a deduction " , the words "twenty per cent. of such expenditure shall not be allowed as a deduction" shallbe substituted with effect from the 1st day of April , 1996 .

Amendment of section 43.

12.In section 43 of the Income- tax Act , in clause (3) , after the words "business or profession " , the words "but does not include tea bushes or livestock " shall be inserted and shall be deemed always to have been inserted with effect from the 1st day of April , 1962.

13.In section 44AB of the Income-tax Act , with effect from the 1st day of July , 1995,-

Amendmentof Section44AB .

(a) for the words "obtain before " , the words "furnish by " shall be substituted;

(b) inthe first proviso , the words, figures and letters " section 44AC or " shall be omitted ;

INDEX [17-7 PART VI ]

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

ofsection 55.

14.In section 55of the Income -tax Act, in sub -section ( 2) , in clause (aa) , with effect from the 1st day of Amendment April, 1996,-

() forthe portionbeginning with the words " in a case where " and ending with the words , brackets , figures and letter "sub-clauses ( ) and ( i) of clause (b)" , the following shall be substituted , namely:-

42of1956 .

" in acasewhere , by virtue of holding a capital asset , being a share or any other security , within the meaning of clause ( h) of section 2 of the Securities Contracts ( Regulation ) Act , 1956 ( hereafter in this clause referred to as the financial asset) , the assessee-

(A) becomes entitled to subscribe to any additional financial asset ; or

(B) isallotted any additional financial asset without any payment ,

then, subject tothe provisions of sub -clauses ( ) and ( i) of clause ( b) " ;

(i) after sub-clause ( ), the following sub -clause shall be inserted , namely:-

"(iiia) in relation to the financial asset allotted to the assessee without any payment and on the basis of holding of any other financial asset , shall be taken to be nil in the case of such assessee;".

Insertion of new section 80DDA.

15. After section 80DD of the Income-tax Act , the following section shall be inserted , with effect from the 1st day of April , 1996 , namely :-

depositmade for Deduction in respectof maintenance of handicapped dependant.

'80DDA. ( 1 ) In computing the total income of an assessee who is resident in India, being an Individual or a Hindu undivided family , there shall be deducted, in accordance with and subject to the provisions of this section , an amount not exceeding twenty thousand rupees paid or deposited by him in the previous year, out of his income chargeable to tax , under any scheme framed in this behalf by the LifeInsurance Corporation or the Unit Trust of India subject to the conditions specified in sub- section (2) and approved by the Board in this behalf.

(2) The deduction under sub -section ( 1 ) shall be allowed only if the following conditions are fulfilled , namely:-

(a) the scheme referred to in sub -coction ( 1 ) provides for payment of annuity or lump sum amount for the benefit of a handicapped dependant in the event of the death of the individual or the member of the Hindu undivided family in whose name subscription to the scheme has been made;

(b) the assessee nominates either the handicapped dependant or any other person or a trust to receive the payment on his behalf, for the benefit of the handicapped dependant .

(3) If the handicapped dependant predeceases the individual or the member of the Hindu undivided family referred to in sub -section ( 2) , an amount equal to the amount paid or deposited under sub- section ( 1) shall be deemed to be the income of the assessee of the previous year in which such amount is received by the assessee and shall accordinglybe chargeable to tax as the income of that previousyear.

(4) In this section ,-

(a) "Government hospital " shall have the meaning assigned to it in the Explanation to section 80DD;

(b) "handicapped dependant shall mean a person who-

() isa relative of the individual or, as the case maybe , is a member of the Hindu undivided family and is notdependant on any person other than such individual or Hindu undivide family for hissupport or maintenance; and

(i) issuffering from a permanent physical disability ( including blindness) or is subjects mental retardation , being a permanent physical disability or mental retardation speciiled in the rules made bytheBoard for the purposes of section 80DD , which is certified by a physician , a surgeon , anoculist or a psychiatrist , as the case may be , working in a Government hospital , andwhich has the effect of reducing considerably such person's capacity for normal work or engaging in a gainful employment or occupation ;

(d) "Unit Trust of India " means the Unit Trust of India established under the Unit Trust of IndiaAct, 52of1963 .

1963.'.

16. In section 80G of the Income- tax Act ,

Amendment ofsection BOG.

(a) insub -section ( 1) , in clause ( ) , after the words , brackets , figures and letter "sub-clause ( ig) or",thewords, brackets , figures and letter " sub-clause ( iih) or" shall be inserted with effect from the 1st dayofApril, 1996;

INDEX 17-8 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[PART VI

(b) insub -section (2), in clause (a) ,-

(after sub -clause (iiig) ,the following sub -clause shall be inserted with effect from the 1st day of April, 1996, namely:-

(iiih) any Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district for the purposes of improvement of primary education in villages and towns in such district and for literacy and post - literacy activities.

Explanation. For the purposes of this sub-clause , "town " means a town which has a population not exceeding one lakh according to the last preceding census of which the relevant figures have been published before the first day of the previous year ; or ;

(i) after sub -clause ( vi) , the following sub -clause shall be inserted, namely:-

"(via) any corporation referred to in clause (26BB) ofsection 10; or " :

(c) insub-section (4) , for the brackets, figures and word " (vi ) and ( vii) " , the brackets , figures , letter arıd word "( vi ) , ( via) and ( vii) " shallbe substituted .

17. In section 80GGA of the Income- tax Act , in sub- section ( 2) , after clause (d) , the following clause shall be inserted with effect from the 1st day of April , 1996, namely:

Amendment ofsection 80GGA.

"(e) any sum paid by the assessee in the previous year to the National Urban Poverty Eradication Fundset upand notified by the Central Government for the purposes of clause (d) of sub-section ( 1 ) of section 35CCA . " .

18. In section 80HHE of the Income -tax Act , in sub - section ( 1 ) , the proviso shallbe omitted with effect from the 1st day of April , 1996.

Amendment ofsection 80HHE.

19. In section 80- IA of the income-tax Act, with effect from the 1st day of April , 1996,- Amendment ofsection 80-1A .

(a) in sub-section ( 1 ) , for the words and brackets "operation of a ship (such business being hereinafter referred to as the eligible business ) " , the words and brackets "operation of a ship or developing, maintaining and operating any infrastructure facility ( such business being hereinafter referred to as the eligible business ) " shall be substituted;

(b) insub -section ( 2) , in clause ( iv) , after sub-clause ( c) , the following sub - clause shall be inserted, namely:--

"( d) in the case of an industrial undertaking being a small scale industrial undertaking , not specified in sub-clause ( 6) or in sub -clause ( c) , it begins to manufacture or produce articles or things or to operate its cold storage plant at any time during the period beginning on the 1st day of April, 1995 and ending on the 31st day of March , 2000;";

"(4A) This section applies to any enterprise carrying on the business of developing , maintaining andoperating any infrastructure facility which fulfills all the following conditions , namely:-

( the enterprise is owned by a company registered in India or by a consortium of such companies;

(i) the enterprise has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for developing , maintaining and operating a new infrastructure facility subject to the condition that such infrastructure facility shall be transferred to the Central Government , State Government , local authority or such other statutory body, as the case maybe , within the period stipulated in the agreement;

(ii) theenterprise starts operating and maintaining the infrastructure facility on or after the 1st day ofApril , 1995. " ;

(d) insub-section ( 5) ,

() inclause ( ) , in sub - clause (a) , after the word, brackets and letter " sub - clause (a) " , the words , brackets and letter " or sub -clause ( d) " shallbe inserted;

(1) after clause ( ) , the following clause shall be inserted , namely:-

"( ia) in the case of an enterprise referred to in sub-section (4A) , hundred per cent . of the profits and gains derived from such business for the initial five assessment years and thereafter , thirty per cent . of such profits and gains; " ;

(e) in sub-section (6) , after clause (iii), the following clause shallbe inserted , namely:-

"(iv)any ten consecutive assessment years falling within a period of twelve assessment years beginning with the assessment year in which an assessee begins , operating and maintaining infrastructure facility.";

(f) insub-section ( 12) , for clause (c) , the following clauses shall be substituted, namely:-

(1) inthe case of an industrial undertaking or cold storage plant or ship or hotel , means the assessment year relevant to the previous year in which the industrial undertaking begins to manufacture orproduce articles or things , or to operate its cold storage, plant or plants or the ship isfirst brought into use or the business of the hotel starts functioning;

(2) in the case of an enterprise , carrying on the business of developing , operating and maintaining any infrastructure facility, means the assessment year specified by the assessee at

INDEX [17-9

PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

his option to be the initial year , not falling beyond the twelfth assessment year starting from the previous year in which the enterprise begins operating and maintaining the infrastructure facility;

(ca) "infrastructure facility " means a road , highway, bridge , airport , port or rail system or any other publicfacility of a similar nature as may be notified by the Board in this behalf in the Official Gazette;'.

Amendment of section 80L .

Amendment ofsection 80U.

20. In section 80L of the Income - tax Act , in sub - section ( 1 ) , in clauses ( 1 ) and (2) , for the words "ten thousand" , the words "thirteen thousand " shall be substituted with effect from the 1st dayofApril , 1996.-, 21.Insection 80U of the Income- tax Act , for the words "twenty thousand rupees " , the words " forty thousand rupees" shali be substituted, with effect from the 1st day of April, 1996.

22.In section 88 of the Income-tax Act , with effect from the 1st day of April , 1996 ,-

Amendment ofsection88.

>>() sub -section (3) shall be omitted;

(it) insub-section ( 7) , in clause () , for the words " contract of insurance , before premiums have been paid for two years; or" , the following shallbe substituted, namely:

"contract of insurance,-

(a) in case of any single premium policy, within two years after the date of commencement of insurance, or

(b) inany other case, before premiums have been paid for two years ; or " .

23. In section 112 of the Income-tax Act , in sub- section ( 1 ) , with effect from the 1st day of April , 1996,-

Amendment ofsection 112.

() the proviso at the end of clause ( b) shallbe omitted;

(i ) the Explanation at the end shall be omitted.

Insertion of new section 24. After section 112 of the Income- tax Act , the following section shall be inserted with effect from the 1st day of July, 1995, namely :-

"113. The total undisclosed income of the block period , determined under section 158BC, shall be chargeable to tax at the rate of sixty per cent ".

Taxin the case ofblock assessment of search cases.

25.In section 115K of the income-tax Act , with effect from the 1st day of Aprii , 1996,- Amendment ofsection 115K.

(a) for the words "forty-two thousand rupees " , wherever they occur, the words " forty -seven thousand rupees " shall be substituted;

(b) for the words "live lakh rupees " , at both the places where they occur, the words " six lakh rupees " shall be substituted.

Amendment of section 132.

26.In section 132, in sub -section ( 5) , after the words , brackets , figure and letter "or sub - section ( 1A) ", the words , figures and letters "as a result of a search initiated or requisition made before the 1st day of July, 1995 , shall be inserted with effect from the 1st day of July, 1995. ४

27. in section 133 of the Income - tax Act , in clause, (6) , with effect from the 1st day of July, 1995, Amendment ofsection . 133.

(a) after the words " will be useful for, or relevant to, any" , the words "inquiry or" shall be inserted;

and

(b) after the proviso , the following proviso shall be inserted, namely:---

"Provided further that the power in respect of an inquiry, in a case where no proceeding is pending, shall not be exercisedby any income - tax authority below the rank of Director or Commissioner without the prior approval of the Director or, as the case maybe , the Commissioner. " .

28. In section 133A of the Income - tax Act , with effect from the 1st day of July , 1995,-

Amendment ofsection 133A.

(a) insub-section ( 1 ) ,-

( in clause (b) , the word "or " shall be inserted at the end ;

(i ) after clause (b) , the following clause shall be inserted , namely:-

"(c) any place in respect of which he is authorised for the purposes of this sectionby such income -tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place, ";

(b) in the Explanation occurring at the end , in clause (a), for the words " a Deputy Commissioner ", the words "a Commissioner , a Deputy Commissioner, a Director , a Deputy Director , " shall be substituted.

29. In section 139 of the Income-tax Act, with effect from the 1st day of July, 1995,- Amendment ofsection 139.

(a) insub-section ( 6A) ,-

(the words,brackets and figures " sub -sections ( 1) and (3) of" shallbe omitted;

VI-Extra- 17-9

INDEX 17-10 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[PART VI

( )for thewords, figures and letters " obtained under section 44AB" , the words, figures and letters "referred to in section 44AB , or, where the report has been furnished prior to the furnishing of the return, a copy of such report together with proof of furnishing the report" shall be substituted;

(b) in sub- section (9) , in the Explanation , for clause (bb) ,the following clause shall be substituted, namely:-

"(bb) the return is accompaniedby the report of the audit referred to in section 4.4AB , or , where the report has been furnished prior to the furnishing of the return , by a copy of such report together with proof of furnishing the report; ".

30. Forsection 139A of the Income -taxAct , the following section shall be substituted with effect from the 1st day of July, 1995, namely:-

139A. ( 1 ) Every person ,-

Substitution of new section for section 139A .. Permanent account rnumber.

( if his total income or the total income of any other person in respect ofwhich he is assessable underthis Act during any previous year exceeded the maximum amount which is not chargeableto income-tax; or

(i)carrying on any business or profession whose total sales , turnover or gross receipts are or is likely to exceed fifty thousand rupees in any previous year ; or

(ii) who is required to furnish a return of income under sub -section ( 4A) of section 139, and who has not been allotted a permanent account number shall , within such time, as maybe prescribed , apply to the Assessing Officer for the allotment of a permanent account number.

(2)TheAssessingOfficer may also allot to any other person by whom tax is payable, a permanent account number .

(3) Any person, not falling under sub - section ( 1 ) or sub -section ( 2) , may apply to the Assessing Officer for the allotment of a permanent account number and , thereupon , the Assessing Officer shall aliot a permanent account number to such person forthwith .

(4) For the purpose of allotment of permanent account numbers under the new orles, the Board may, by notification in the Official Gazette, specify the date from which the persons referred to in sub- sections (1) and (2) and other persons who have been allotted permanent account numbers and residing in a place to be specified in such notification , shall , within such time as may be specified, apply to the Assessing Officer for the allotment of a permanent account number under the new series and upon allotment of such permanent account number to a person , the permanent account number , ifeny, allotted to him earlier shall cease to have effect:.

Provided that the persons to whom permanent account number under the new series has already been allotted shall not apply for such number again .

(5) Every person shall-

(a) quote such number in all his returns to, or correspondence with , any income-tax authority;

(b) quote such number in all challans for the payment of any sum due under this Act ;

(c) quote such number in all documents pertaining to such transactions as maybe prescribedby the Board in the interests of the revenue, and entered intoby him:

Provided that the Board may prescribe different dates for different transactions or class of transactions or for different class of persons;

(d) intimatethe Assessing Officer any change in his address or in the name and nature of his business on the basis of which the permanent account number was allotted to him.

(6) Every person receiving any document relating to a transaction prescribed under clause (c) of sub-section (5) shall ensure that the permanent account number has been duly quoted in the document.

(7) No person who has already been allotted a permanent account number under the new series shall apply, obtain or possess another permanent account number.

(8) The Board may make rules providing for-

(a) the form and the manner in which an application maybe made for the allotment of a permanent account number and the particulars which such application shall contain;

(b) the categories of transactions in relation to which permanent account numbers shall be quoted by every person in the documents pertaining to such transactions;

(c) the categories ofdocuments pertaining to business or profession in which such numbers shall be quoted by every person.

INDEX PART VI J

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[ 17-11

Explanation.For the purposes of this section,

(a) "Assessing Officer" includes an income-tax authority who is assigned the duty of allotting permanent account numbers;

(b)"permanent account number " means a number which the Assessing Officer may allot to any person for the purpose of identification and includes a permanent account number allotted underthe new series;

(c) " permanent account number under the new series " means a permanent account number having ten alphanumeric characters and issued in the form of a laminated card.'.

31. For section 145 of the Income - tax Act , the following section shall be substituted with effect from the 1stday of April , 1997 , namely:-

Substitution of newsection for section145.

Method of accounting .

'145.(1) Income chargeable under the head " Profits and gains of business or profession " or "Income from other sources " shall , subject to the provisions of sub- section ( 2) ,be computed in `accordance with either cash or mercantile system of accounting regularly employed by the assessee ,

(2) The Central Government may notify in the Official Gazette from time to time accounting standards to be followed by any class of assessees or in respect of any class of income.

(3) Where the Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee , or where the method of accounting provided in sub -section ( 1 ) or accounting standards as notified under sub -section ( 2) , have not been regularly followed by the assessee , the Assessing Officer may make an assessment in the manner provided in section 144.'.

32. In the Income - tax Act , after Chapter XIV -A, the following Chapter shall be inserted with effect from the 1st day of July , 1995 , namely:

Insertion of newChapter XIV-B.

CHAPTER XIV - B

SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

1588. In this Chapter , unless the renntend allows wluo requires,-

Definitions.

(a) "block period " means the period of ten previous years preceding the previous your in whinh thesearch was conducted under section 132 or any requisition was made under section 132A , and includes, in the previous year in which sich search was conducted or requisition made , the period up to the date of the commencement of such search or, as the case maybe , the date of such requisition;

(b) "undisclosed income" includes any money , bullion , jewellery or other valuable article or thing or any income based on any entry in the books of account or other documents or transactions, where such money, bullion, jewellery , valuable article , thing , entry in the books of account or other document or transaction represents wholly or partly income or property which has not been orwould not have been disclosed for the purposes of thisAct.

Assessment of 158BA. (1 ) Notwithstanding anything contained in any other provisions of this . Act , where after the 30thday of June , 1995 a search is initiated under section.132 or books of account , other documents or any assets are requisitioned undersection 132A in the case of any person , then, the Assessing Officer shall proceed to assess the undisclosed income in accordance with the provisions of this Chapter .

undisclosed income as a result of search.

(2) The total undisclosed income relating to the block period shall be charged to tax , at the rate specified in section 113, as income of the block period irrespective of the previous year or years to which such income relates and irrespective of the fact whether regular assessment for any one or more of the relevant assessment years is pending or not.

(3) Where the assessee proves to the satisfaction of the Assessing Officer that any part of income referred to in sub - section ( 1 ) relates to an assessment year for which the previous year has not ended or the date of filing the return of income under sub- section ( 1 ) of section 139 for any previous year has not expired , and such income or the transactions relating to such income are recorded on or before the date of the search or requisition in the books of account or other documents maintained in the normal course relating to such previous years , the said income shall not be included in the block period .

Computation

undisclosed income ofthe block period.

158BB. ( 1 ) The undisclosed income of the block period shallbe the aggregate of the total income of the previous years falling within the block period computed, in accordance with the provisions of of Chapter IV, on the basis of evidence found as a result of search or requisition of books of account or documents and such other materials or information as are available with the Assessing Officer, as reduced by the aggregate of the total income , or as the case may be , as increased by the aggregate of the losses of such previous years , determined,-

(a) where assessments under section 143.or section 144 or section 147 have been concluded, onthe basis of such assessments ;

INDEX 17-12 ],

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[ PART VI

(b) where returns of income have been filed under section 139 or section 147 but assessments have not been made till the date of search or requisition , on the basis of the income disclosed in such returns;

(d) where the previous year has not ended or the date of filing the return of income under sub- section ( 1 ) of section 139 has not expired, on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course on or before the date of the search or requisition relating to such previous years ;

(e) where any order of settlement has been made under sub - section ( 4) of section 245D, on.the basis of such order ;

(1) where an assessment of undisclosed income had been made earlier under clause (c) of section 158BC, on the basis of such assessment .

Explanation. For the purposes of determination of undisclosed income,--

(a) the total income or loss of each previous year shall , for the purpose of aggregation , be taken asthe total income or loss computed in accordance with the provisions of Chapter IVwithout giving effect to set off of brought forward losses under Chapter VI or unabsorbed depreciation under sub- section (2) of section 32;

(6)ofa firm , or its partners, the method of computation of undisclosed income and its allocation to - the partners shall be in accordance with the method adopted for determining the assessed income orreturned income for each of the previous years falling within the block period;

(c) assessment under section 143 includes determination of income under sub -section ( 1 ) or sub-section ( 18) of section 143.

(2) In computing the undisclosed income of the block period, the provisions of sections 68, 69, 69A, 69B and 69C shall , so far as maybe , apply and references to "financial year " in those sections shallbe construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition .

(3) The burden of proving to the satisfaction of the Assessing Officer that any undisclosed income had already been disclosed in any return of income filed by the assessee before the commencement of search or of the requisition , as the case maybe, shall be on the assessee,

(4) For the purpose of assessment under this Chapter , losses brought forward from the previous year under Chapter VI or unabsorbed depreciation under sub- section (2) of section 32 shall notbe set off against the undisclosed income determined in the block assessment under this Chapter, but may be carried forward for being set off in the regular assessments .

edurefor

158BC . Where any search has been conducted under section 132 or books of account , other documents or assets are requisitioned under section 132A , in the case of any person, then,-

ssment.

(a)the Assessing Officer shall serve a notice to such person requiring him to furnish , within such time, not being less than fifteen days , as may be specified in the notice, a return in the prescribed form and verified in the same manner as a return under clause ( ) of sub -section ( 1 ) of section 142, setting forth his total income including the undisclosed income for the block period:

Provided that no notice under section 148 is required to be issued for the purposes of proceeding under this Chapter;

(b) the Assessing Officer shall proceed to determine the undisclosed income of the block period inthe manner laid down in section 158BB and the provisions of section 142, sub- sections (2) and (3) ofsection 143 and section 144 shall so far as may be apply;

(c) the Assessing Officer, on determination of the undisclosed income of the block period in accordance with this Chapter, shall pass an order of assessment and determine the tax payable by him on the basis of such assessment;

(d) the assets seized under section 132 or requisitioned under section 132A shall be retained to the extent necessary and the provisions of section 132B shall apply subject to such modifications as maybe necessary and the references to " regular assessment" or " reassessment" in section 132B shallbe construed as references to "block assessment" .

INDEX PART VI ]

[17-13

GUJARAT GOVERNMENT GAZETTE , ΕΧ. , 22-11-1995

Undisclosed income.of any other person.

158BD . Where the Assessing Officer is satisfied that any undisclosed incomebelongs to any person , other than the person with respect to whom search was made under section 132 or whose books of account or other documents or any assets were requisitioned under section 132A , then , the books of account , other documents or assets seized or requisitioned shall be handed over to the "Assessing Officer having jurisdiction over such other person and that Assessing Officer shall proceed against such other person and the provisions of this Chapter shall apply accordingly.

158BÉ. ( 1) The order under section 158BC shall be passed within one year from the end of the month in which the last of the authorisations for search under section 132 or for requisition under section 132A , as the case may be , in the case of an assessee , was executed ."

Time limit for completion ofblock assessment.

(2) The period of limitation for completion of block assessment in the case of the other person referred to in section 158BD shall be one year from the end of the month in which the notice under this . Chapter was served on such other person .

158BF . No interest under the provisions of section 234A, 234B or 2340 or penalty under the provisions of clause ( c) of sub - section ( 1 ) of section 271 or section 271A or section 271B shall be levied or imposed upon the assessee in respect of the undisclosed income determined in the block assessment .

158BG . The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of an Assistant Commissioner :

Provided that no such order shall be passed without the previous approval of the Commissioner .

158BH . Save as otherwise provided in this Chapter , all other provisions of this Act shall apply to assessment made under this Chapter. ' .

Certain interests and penalties not to be levied or imposed Authority competent to makethe block Assessment Application of other provisions ofthisAct.

33. In section 194A of the Income- tax Act , in sub- section (3) , with effect from the 1st day of July, 1995,-

Amendment ofsection 194A.

(a) in clause ( ) , the following proviso shall be inserted at the end, namely :-

10 of 1949 .

Provided that in respect of the income credited or paid in respect of time deposits with a banking company to which the Banking Regulation Act, 1949, applies ( including any bank or banking institution referred to in section 51 of that Act) or with a co - operative society engaged in carrying on the business of banking , the provisions of this clause shall have effect as if for the words "two thousand five hundred rupees " , the words " ten thousand rupees " had been substituted and the aforesaid amount shall be computed with reference to the income credited or paid by a branch of the banking company or the co - operative society , as the case may be; ' ;

(b) for clause (vii) , the following clauses shall be substituted , namely:-

10 of 1949 .

"(vi ) to such income credited or paid in respect of deposits (other than time deposits made on or after the 1st day of July, 1995) with a banking company to which the Banking Regulation Act , 1949 , applies (including any bank or banking institution referred to in section 51 of that.Act) ;

(vila) to such income credited or paid in respect of ,-

(a) deposits with a primary, agricultural credit society or a primary credit society or a co- operative land mortgage bank or a co - operative land development bank;

(b)deposits(other than time deposits made on or after the 1st day of July, 1995) with a co- operative society, other than a co- operative society or bank referred to in sub - clause (a), engaged in carrying on the business of banking; " ;

Explanation . For the purposes of clauses ( ) , ( vii) and ( viia ) , " time deposits " means deposits (excluding recurring deposits ) repayable on the expiry of fixed periods..

34. In section 1940 of the Income -tax Act, with effect from the 1st day of July , 1995,- () in sub-section (1 ) .-

Amendment ofsection 1940 .

3 of1956 .

(a) in clause ( ) , for the words and figures "University Grants Commission Act , 1956 " , the words and figures " University Grants Commission Act , 1956; or " shall be substituted;

(b) after clause ( 1) , the following clause shall be inserted , namely:- :

"(1) any firm," ;

(c)for the words "deduct an amount equal to two per cent. of such sum as income- tax on income comprised therein " , the following shall be substituted, namely:-

"deduct an amount equal to-

(i) one per cent . in case of advertising ,

(ii ) inany other case two per cent. ,

of such sum as income -tax on income comprised therein; ";

(i) below sub- section ( 2) , after Explanation II , the following Explanation shall be inserted, amely:-

Explanation III . For the purposes of this section , the expression " work " shall also include

VI -Extra-17-4

INDEX 17-14 ]

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

[ PART VI

(a) advertising;

(b) broadcasting and telecasting including production of programmes for such broadcasting or telecasting;

(d) catering.' ;

(ii) in sub-section (3) , in clause ( ) , for the words "ten thousand rupees" , the words "twenty thousand rupees " shall be substituted.

35. In section 194-1 of the Income-tax Act , in the opening portion , for the words " deduct income -tax thereon at the rate of twenty percent . " , the following shall be substituted with effect from the 1st day ofJuly , 1995, namely:

Amendment ofsection 194-1.

"deduct income-tax thereon at the rate of-

(a) fifteen per cent . if the payee is an individual or a Hindu undivided family; and

(b) twenty per cent . in other cases" .

36.After section 194-1 of the Income - tax Act , the following sections shall be inserted with effect from the 1stday of July, 1995, namely:--

'194J. ( 1 ) Any person , not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sumby way of-

(a) fees for professional services , or

Insertion of new sections 194J and194K. Feesfor professional or technical services .

(b) fees for technical services ,

shall , at the time of credit of such sum to the account of the payee or at the time of payment thereof in cashor by issueof a cheque or draft or by any other mode , whichever is earlier , deduct an amount equal to five per cent. of such sum as income - tax on income comprised therein:

Provided that no deduction shall be made under this section-

(A) from any sums as aforesaid credited or paid before the 1st day of July, 1995; or-

(B)where the amount of such sum or, as the case may be , the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to , the payee , does not exceed

( twenty thousand rupees , in the case of fees for professional services referred to in clause(a) , or

() twenty thousand rupees , in the case of fees for technical services referred to in clause(b) .

(2) Where the Assessing Officer is satisfied that the total income of any person in receipt of the sum referred to in sub - section ( 1 ) justifies the deduction of income -tax at any lower rate or no deduction of income -tax , as the case may be , the Assessing Officer shali , on an application made by that person in thisbehalf, give to him such certificate as may be appropriate.

(3) Where any such certificate is given , the person responsible for paying the sum referred to in sub- section ( 1 ) shall , until such certificate is cancelled by the Assessing Officer , deduct income -tax at the rates specified in such certificate or deduct no tax , as the case may be.

Explanation.For the purposes of this section ,

(a) "professional services " means services rendered by a person in the course of carrying on legal , medical , engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section ;

(b) "fees for technical services " shall have the same meaning as in Explanation 2 to clause (vii) ofsub -section ( 1 ) of section 9;

(C) where any sum referred to in sub-section ( 1) is credited to any account , whether called "Suspense account " or by any other name , in the books of account of the person liable to pay such sum , such crediting shall be deemed to be credit of such sum to the account of the payee and the provisions of this section shall apply accordingly.

Incomein respectof units .

194K. (1 ) Where any income is payable to a resident in respect of units of a Mutual Fund specified under clause (23D) of section - 10 or of the Unit Trust of India the person responsible for making the payment shall , at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is . earlier , deduct income - tax thereon at the rate of,-

INDEX PART VI 1

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

[17-15

(a) twenty per cent. , if the payee is a company, and

(b) fifteen per cent. in the case of other payees .

(2) The provisions of sub - section ( 1) shall not apply-

( where the amount of such income or , as the case may be , the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the person responsible for making the payment to the account of, or to , the payee does not exceed ten thousand rupees:

Provided that the amount of ten thousand rupees shall be computed with reference to the income credited or paid,-

(a) in respect of a branch office of the Mutual Fund or of the Unit Trust of India , as the case may be, and

(b) under a particular scheme under which the units have been issued;

(i) to such income credited or paid before the 1st day of July , 1995;

(ii) to such income credited or paid in respect of units issued under such scheme already in operation of the Mutual Fund or of the Unit Trust of India, as the Central Government may , by notification in the Official Gazette , specify in thisbehalf having regard to the plan of payment of income thereunder to the unit- holders; and

(iv) tosuch income credited or paid in respect of units issued under any scheme of the Unit Trust ofIndiatoany institution or fund where such income is not liable to inclusion in its total income under the provisions of sections 11 and 12 or clause (22) or clause (224) or clause (23) or clause (23AA) or clause (230) of section 10.

Explanation . For the purposes of this section ,-

52of1963 .

(a) "Unit Trust of India" means the Unit Trust of India established under the Unit Trust of India -Act,1963;

(b) where any income as aforesaid is credited to any account, whether called "Suspense account " or by any other name , in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly. ' .

37. For section196A of the Income -tax Act, the following section shall be substituted with effect from the 1st day of juiv . 1995 namely:-

Substitution of newsection for section 196A.

Income in respect of units of non- residents .

'196A: ( 1 ) Any person responsible for paying to a non-resident, being a company, or to a foreign company, anyincome in respect of units of a Mutual Fund specified under clause (23D ) or se 100 ofthe Unit Trust of India shall , at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode , whichever is earlier , deduct income - tax thereon at the rate of twenty per cent.

(2) Notwithstanding anything contained in sub- section (1 ) , no deduction of tax shall be made from any income payable in respect of units of the Unit Trust of India to a non - resident Indian or a non- resident Hindu undivided family , where the units have been acquired from the Unit Trust of India out of the funds in a Non - resident ( External ) Account maintained with any bank in India or by remittance of funds in foreign currency , in accordance , in either case , with the provisions of the Foreign Exchange Regulation Act , 1973, and the rules made thereunder.

46of1973.

Explanation. For the purposes of this section-

46of1973 .

(a) "foreign currency " shall have the meaning assigned to it in the Foreign Exchange Regulation Act, 1973;

(b) "non - resident Indian " shall have the meaning assigned to it in clause ( e) of section 1150;

52of1963 .

(d) where any income as aforesaid is credited to any account , whether called "Suspense account" orby any other name, in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions ofthis section shall apply accordingly..

INDEX 17-16 ]

[ PART VI GUJARAT GOVERNMENT GAZETTE; EX. , 22-11-1995

Amendment ofsection . 197.

38.In section 197 of the Income- tax Act , in sub- section ( 1 ) , after the figures and letter " 194-1 " , the figures and letter ", 194K" shallbe inserted with effect from the 1st day of July, 1995.

Amendment ofsection 197A.

39. In section 197A of the Income -tax Act , for sub - section ( 1A ) , the following sub - section shall be substituted with effect from the 1st day of July, 1995, namely:-

"( 1A) Notwithstanding anything contained in section 194A or section 194K , no deduction of tax shall bemade under either of the said sections in the case of a person (not being a company or a firm) , if such person furnishes to the person responsible for paying any income of the nature referred to in section 194A or section 194K, as the case may be , a declaration in writing in duplicate in the prescribed form and verified in the prescribed manner to the effect that the tax on his estimated total income of the previous year in which such income is to be included in computing his total income will be nil." .

40. In sections 198 , 199 , 200 , 202, 203, 203A , 204 and 205 of the Income - tax Act , after the word, figures and letter " section 194-1 ; " , the words , figures and letters " section 194J , section 194K, " shall be inserted with effect from the 1st day of July,1995.

nendmentof Ictions 198 to 10 and 202 to 15.

nendmentol ction 230A.

41.In section 230A of the Income -taxAct , in sub - section ( 1) , for the words " two lakh rupees " , thewords " five lakh rupees " shall be substituted with effect from the 1st day of July , 1995. !

42.In section 234B of the Income -tax Act,-

mendmentof ction 234B.

() in sub-section ( 1) , for the words " or regular assessment on an amount " , the words "and where a regular assessment is made , to the date of such regular assessment , on an amount " shall be substituted and shallbe deemed always to have been substituted with effect from the 1st day ofApril , 1989;

( ) insub- section (3) , for the words , brackets and figure "or regular assessment referred to in sub- section ( 1 ) " , the words , brackets and figure " and where a regular assessment is made as is referredto in sub - section ( 1 ) following the date of such regular assessment " shallbe substituted and shall be deemed always to have been substituted with effect from the 1st day of April , 1989.

mendmentof ction2450..

43.Insection 245C of the Income - tax Act , in sub - section (1 ) , in the proviso , in clause ( b) , for the words "fiftythousand rupees ", the words "one hundred thousand rupees" shallbe substituted with effect fromthe 1'st day of July,1995.

mendmentof :tion245D.

44. In section 245D of the income- tax, Act, in sub- section ( 1 ) , for the second proviso, the following proviso shall be substituted with effect from the 1st day of July , 1995, namely:

"Provided further that the Commissioner. shall furnish the report within a period of forty- five days of. the receipt of communication from the Settlement Commission in case of all applications made under section 2450 on or after the 1st day of July , 1995 and if the Commissioner fails to furnish the report within the said period , the Settlement Commission may make the order without such report.".

45. In section 253 of the Income - tax Act , with effect from the 1st day of July, 1995,- endmentof ⚫tion253.

(in, sub-section ( 1 ) , after clause ( a) , the following clause shall be inserted , namely:-

"(b) an order passedby an Assessing Officer under- clause (c) of section 158BC; or " ;

( ) insub-section (3) , the following proviso shall be inserted at the end , namely:-

'Provided that in respect of any appeal under clause ( b) of sub - section ( 1 ) , this sub- section shall have effect as if for the words " sixty days " , the words "thirty days " had been substituted.'.

46. In section 269UC of the Income -tax Act , with effect from the 1st day of July , 1995,- mendment Isection 69UC .

( insub-section ( 1 ) , for the words " no transfer of any immovable property of such value exceeding five lakh rupees as may be prescribed " , the words " no transfer of any immovable property in such area and of such value exceeding five lakh rupees , as may be prescribed " shall be substituted;

(i) after sub - section (3) , the following sub -section shallbe inserted , namely :

"(4) Where it is found that the statement referred to in sub-section (2) is defective , the appropriate authority may intimate the defect to the parties concerned and give them an opportunity to rectify the defect within a period of fifteen days from the date of such intimation or within such further period which , on an application made in this behalf, the appropriate authority may, in its discretion , allow and if the defect is not rectified within the said period of fifteen days or, as the case may be , the further period so allowed , then , inotwithstanding, anything contained in any other provision of this Chapter, the statement shall be deemed never to have been furnished . ".

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

[17-17

47. In section 269UD of the Income -tax Act , with effect from the 1st day of July , 1995, in sub-section (1) , after the second proviso , the following proviso shall be inserted , namely:-

Amendment ofsection. 269UD.

"Provided also that the period of limitation referred to in the second proviso shall be reckoned,where anydefect as referred to in sub -section ( 4) of section 269UC has been intimated , with reference to the date of receipt of the rectified, statement by the appropriate authority:".

Amendment ofsection 2718.

48. In section 271B of the Income- tax Act , for the words , figures , letters and brackets " obtain a report of such audit as required under section 44AB or furnish the said report along with the return of his income filed under sub -section ( 1 ) of section 139 , or along with the return of income furnished in response to a notice underclause (1) of sub -section ( 1 ) of section 142" , the words , figures and letters"furnish a report of such audit as required under section 44AB " shall be substituted with effect from the 1st day of July, 1995.

49. In section 293A of the Income- tax Act,-

Amendment of section 293A.

(a) in sub - section ( 1 ) , after the words "or in regard to the whole or any part of the income of such class of persons" , the following words shall be inserted and shall be deemed always to have been inserted with effect from the 1st day of April , 1993 , namely:-

"or in regard to the status in which such class of persons or the members thereof are to be assessed on their income from the business referred to in clause (a) of sub- section (2) :

Provided that the notification for modification in respect of the status may be given effect from an assessment year beginning on , or after the 1st day of April , 1993:";

(b) for Explanation occurring at the end , the following Explanation shall be substituted and shallbe deemed always to have been substituted with effect from the 1st day of April , 1993, namely:-.

Explanation. For the purposes of this section,---

(a) " mineral oil " includes petroleum and natural gas;

(b) "status" means the category under which the assessee is assessed as " individual ", "Hindu undividedfamily" and so on." .

CHAPTER IV

INDIRECT TAXES

Customs

52 of1962 .

Substitution of authorities .

50.In the CustomsAct , 1962 ( hereinafter referred to asthe Customs Act ) , unless the context otherwise requires , references to any authority specified in column (2) of the Table below shall be substituted by the new references to the authority specified in the corresponding entry in column (3) of the said Table and such consequential changes as the rules of grammar may require shall also be made:-

TABLE

S. No.

Existing Designation

Substituted Designation

(1)

(2)

(3)

Principal Collector of Customs

Chief Commissioner of Customs

Collector ofCustoms

Commissioner of Customs

Collector (Appeals )

Commissioner (Appeals)

Deputy Collector of Customs

Deputy Commissioner of Customs

Assistant Collector of Customs

Assistant Commissioner of Customs .

51. In section 2 of the Customs Act ,-

Amendment of section2.

( in clause ( 1 ), for the words and brackets "Collector (Appeals) " , the words and brackets "Commissioner (Appeals ) " shall be substituted;

(ii) for clauses(7A) and (8) , the following clauses shall be substituted, namely:-

'(7A) "Commissioner (Appeals) " means a person appointed to be a Commissioner of Customs (Appeals) under sub - section ( 1) of section 4;

(8) "Commissioner of Customs " , except for the purposes of Chapter XV, includes an Additional Commissioner of Customs;" .

VI-Extra-17-5

INDEX 17-18 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[ PART VI

52. For sections 3 and 4 of the Customs Act , the following sections shall be substituted, namely:-.

Substitution of new sections for sections 3 and 4.

"3. There shall be the following classes of officers of customs , namely:-

Classes of offi- cers of customs.

(a) Chief Commissioners of Customs;

(b) Commissioners of Customs;

(d) Deputy Commissioners of Customs;

(e) Assistant Commissioners of Customs; and

(1) such other class of officers of customs as may be appointed for the purposes of thisAct.

4. ( 1) The Central Government may appoint such persons as it thinks fit to be officers of customs."

Appointment of officers of customs.

(2) Without prejudice to the provisions of sub-section ( 1 ) , the Central Government may authorise the Board, a Commissioner of Customs or a Deputy br Assistant Commissioner of Customs to appoint officers of customs below the rank of Assistant Commissioner of Customs . " .

Amendment of section20.

53. In section 20 of the Customs Act, the provisos and the Explanations shallbe omitted..

Amendment of section27 .

54.In section 27 of the Customs Act , in sub -section ( 1 ) , for the words " in such form " , the words " in such form and manner " shallbe substituted .

Insertion of new section 27A.

55. After section 27 of the Customs Act, the following section shallbe inserted , namely:

Intereston delayed refunds .

"27A. If any duty ordered to be refunded under sub-section (2) of section 27 to an applicant is not refunded within three months from the date of receipt of application under sub - section (1 ) of that section, there shall be paid to that- applicant interest at such rate , not below ten per cent , and not exceeding thirty per cent . per annum as is for the time being fixed by the Board , on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of suchduty:

Provided that where any duty , ordered to be refunded 'under sub- section (2) of section 27 in respect ofan application under sub- section ( 1 ) of that section made before the date on which the Finance Bill , 1995 receives the assent of the President , is not refunded within three months from such date , there shall be paid to the applicant interest under this section from the date immediately after three months from such date , till the date of refund of such duty.

Explanation. Where any order of refund is made by the Commissioner ( Appeals ) , Appellate Tribunal or any court against an order of the Assistant Commissioner of Customs under sub -section (2) of section 27, the order passed by the Commissioner (Appeals ) , Appellate Tribunal or , as the case maybe, by the court shall be deemed to be an order passed under that sub - section for the purposes of thissection ." .

56. For section 28 of the Customs Act , the following section shall be substituted , namely:-

Substitution of new section for section 28.

Noticefor pay. ment of duties , interest, etc.

'28..(1 ) When any duty has not been levied or has been short -levied or erroneously refunded , or when any interest payable has not been paid , part paid or erroneously refunded, the proper officer may,-

(a) inthe case of any import made by any individual for his personal use or by Government orby any educational, research or charitable institution or hospital , within one year ;

(b) in any other case, within six months ,

from the relevant date , serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been so short - levied or part paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice:

Provided that where any duty has not been levied or has been short - levied or the interest has not beencharged or has been part paid or the duty or interest has been erroneously refunded by reason of collusionorany wilful mis -statement or suppression of facts by the importer or the exporter or the agent or employee of the importer or exporter, the provisions of this sub -section shall have effect as if for the words " one year" and " six months ", the words "live years " were substituted.

Explanation. Where the service of the notice is stayed by an order of a court, the period of such stay shall be excluded in computing the aforesaid period of one year or six months or five years , as the case maybe.

(2)The proper officer, after considering the representation , if any , made by the person on whom notice is served under sub - section ( 1) , shall determine the amount of duty or interest due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined:

INDEX PART VI ]

[17-19

GUJARAT GOVERNMENT GAZETTE, EX . , 22-11-1995

(3) For the purposes of sub - section ( 1 ) , the expression " relevant date " means ,-

(a) in a case where duty is not levied , or interest is not charged , the date on which the proper officer makes an order for the clearance of the goods;

(b) in a case where duty is provisionally assessed under section 18 , the date of adjustment of duty after the final assessment thereof ;

(d) in any other case, the date of payment of duty or interest...

Insertion of new section 28AA .

57. After section 28A of the Customs Act , the following section shall be inserted , namely:-

Interest on delayed payment ofduty.

"28AA. Where a person , chargeable with the duty determined under sub - section (2) of section 28, fails to pay such duty within three months from the date of such determination , he shall pay , in addition tothe duty, interest at such rate not below ten per cent . and not exceeding thirty per cent . per annum, as isfor the time being fixed by the Board , on such duty from the date immediately after the expiry ofthe said period of three months till the date of payment of such duty:

Provided that where a person , chargeable with duty determined under sub - section (2) of section28 before the date on which the Finance Bill , 1995 receives the assent of the President , fails to pay such dutywithin three months from such date, then , such person shall be liable to pay interest under this section from the date immediately after three months from such date , till the date of payment of such duty.

Explanation 1.-Where the duty determined to be payable is reduced by the Commissioner (Appeals),Appellate Tribunal or , as the case may be , the court , the date of such determination shall be the date on which an amount of duty is first determined to be payable .

Explanation 2. Where the duty determined to be payable is increased or further increased by the Commissioner ( Appeals ) , Appellate Tribunal or , as the case may be , the court , the date of such determination shail be ,-

(a) for the amount of duty first determined to be payable, the date on which the duty is so determined;

(b) for the amount of increased duty, the date of order by which the increased amount of duty is firstdetermined to be payable;

58. In section 45 of the Customs Act , after sub - section ( 2) , the following sub - section shall be inserted, namely:-

Amendmentof section45.

"(3) Notwithstanding anything contained in any law for the time being in force , if any imported goods are pilferred after unloading thereof in a customs area while in the custody of a person referred to in sub- section( 1 ) , that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an import manifest or, as the case may be , an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried." .

59. In section 47 of the Customs Act , in sub-section (2),--

Amendmentof section47.

(a) for the words "twenty per cent . " , the words "ten per cent. " shallbe substituted;

(b) after the proviso , the following proviso shall be inserted , namely:-

"Provided furtherthat if the Board is satisfied that it is necessary in the public interest so to do, it may, by order for reasons to be recorded , waive the whole or part of any interest payable underthis section .".

Amendment ofsection 74.

60. In section 74 of the Customs Act , for sub -section (3) , the following sub- section shall besubstituted, namely:- :

"(3) The Central Government may make rules for the purpose of carrying out the provisions of this section and , in particular, such rules may-

(a) provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, maybe established;

(b) specify the goods which shall be deemed to be not capable of being easily identified; and (c) provide for the manner and the time within which a claim for payment of drawback is to be filed..

INDEX 17-20 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[PART VI

61. In section 75 of the Customs Act,

Amendmentof section 75.

(a) in sub-section ( 1 ),-

(forthewords " manufactured in India " , the words " manufactured , processed or on which any . operation has been carried out in India " shall be substituted;

(i) for the words. " manufacture of such goods " wherever they occur, the words " manufacture or processing.of such goods or carrying out any operation on such goods " shall be substituted;

(b) in sub-section ( 1A) , for the words "manufactured in India" , the words " manufactured, processed or on which any operation has been carried out in India " shall be substituted;

() for clause (a), the following clause shall be substituted, namely:-.

"( a) for the payment of drawback equal to the amount of duty actually paid on the imported materials used in the manufacture or processing of the goods or carrying out any operation onthe goods or as is specified in the rules as the average amount of duty paid on the materials of that class or description used in the manufacture or processing of export goods or carrying out any operation on export goods of that class or description either by manufacturers generally or by persons processing or carrying on any operation generally or by any particular manufacturer or particular person carrying on any process or other operation , and interest, if any, payable thereon;" ;

(i) in clause (ab) , after the word , brackets and figure "sub - section ( 1 ) " , the words "or interest chargeable thereon" shall be inserted;

(iii) in clause (c) .-

(a) for the word " manufacturer" , the words " manufacturer or the person carrying on any process or other operation " shall be substituted; :

(b) for the word "manufacture ", the words " manufacture , process or any other operations carried out" shall be substituted;

(v) after clause (c) , the following clause shall be inserted , namely:-

"( d) for the manner and the time within which the claim for payment of drawback may be filed;";

(d) after sub-section (2), the following sub -section shall be inserted , namely:

"(3) The power to make rules conferred by sub -section (2) shall include the power to give drawback with retrospective effect from a date not earlier than the date of changes in the rates of duty on inputs used in the export goods ." .

isertion of new sction 754.

62. After section 75 of the Customs Act, the following section shall be inserted, namely:-

ntereston Irawback.

"75A.(1 ) Where any drawback payable to a claimant under section 74or section 75 is not paidwithin aperiodof three months from thedate of filing a claim for payment of such drawback, there shall be paid tothat claimant in addition to the amount of drawback, interest at the rate fixed under section 27A from the date after the expiry of the said period of three months till the date of payment of such drawback:

Providedthatwhere any drawback, ordered to be paid under section 74 or section 75 in respect ofa claim underany of the said sections filed before the date on which the Finance Bill , 1995 receives the assent of the President, is not refunded within three months from such date , there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such drawback. A

(2) Where any drawback has been paid to the claimant erroneously, the claimant shall , within a period of three months from the date of demand , pay in addition to the said amount of drawback, interest at the rate fixed under section 28AA from the date after the expiry of the said period of three months till the date of recovery of such drawback." .

Amendment of lection80.

63.In section 80 of the Customs Act , after the words "on his leaving India " , the words " and if for any reason, the passenger is not able to collect the article at the time of his leaving India, the article may be returned tohim through any other passenger authorised by him and leaving India or as cargo consigned in hisname" shallbe inserted .

sertion of new action98A.

64.After section 98 of the Customs Act, the following section shall be inserted, namely:---

owerto relax,

"98A. If the Central Government is satisfied that it is necessary in the public interescinterest so to do it may,, bynotification in the Official Gazette, exempt generally, either absolutely or subject to such conditions asmaybe specified in the notification , coastal goods or vessels carrying coastal goods from allor any ofthe provisions of this Chapter." . -

INDEX PARTVI]

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

[17-21

65. In section 129C of the Customs Act,-

Amendmentof section 129C .

(a) in sub-section (2) , for the words , brackets and figures " sub- sections (3) and (4) " , the word, brackets and figure " sub - section (4)" shall be substituted;

(b) sub -section (3) shall be omitted.

66. In section 142 of the. Customs Act , in sub -section ( 1) ,-

Amendment of section 142 .

(a) inthe opening portion , forthe words "Where any duty demanded from any person or any amount ofdrawback to be recovered from any person or any penalty payable by any person " , the words "Where any sum payable by any person " shallbe substituted;

(b) for clause (c) , the following clause shall be substituted , namely:--

"(c) if the amount cannot be recovered from such person in the manner provided in clause (a) or clause (b)-

(theAssistant Commissioner of Customs may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business and the said Collector on receipt of such certificateshall proceed to recover from such person the amount specified thereünder as if it were an arrear of land revenue ; or

(i) the proper officer may, on an authorisation by a Commissioner of Customs and in accordance with the rules made in this behalf, distrain any movable or immovable property belonging to or under the control of such person , and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cost of the distress or keeping of the property, remains unpaid for a period of thirty days next after any such distress , may causethe said property to be sold and with the proceeds of such sale , may satisfy the amount payable and the costs including cost of sale remaining unpaid and shall render the surplus , if any, to such person." .

Amendmentof section 157.

67.In section 157 of the Customs Act , in sub- section ( 2), in clause (aa) , for the word " form " ,thewords "form and manner " shall be substituted.

68. For section 159 of the Customs Act , the following section - shall be substituted , namely:

Substitution of new section for section 159 ,

Rules, certain notifications and orders to be laid before Parliament.

"159. Every rule or regulation made under this Act , every notification issued under sections 11 , 11B , 11H , 11-1 , 11K, 11N , 14, 25, 28A, 43 , 66, 69 , 70, 74, 75, 76, 98 , 98A, 101 and 123 and every order made under sub- section (2) of section 25, other than an orderder relating to goods of strategic , secret , individual or personal nature , shallbe laid , as soon as may be after it is made or issued , before each House of Parliament , while it is in session , for a total period of thirty days which may be comprised in one session , orin 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 regulation or notification or order , or both Houses agree that the rule or regulation should not be made or notification or order should not be issued or made , the ruie or regulation or notification or order shall thereaftar 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 or regulation or notification or order. ".

59. TheCustoms Tariff Act , 1975 ( hereinafter referred to as the Customs Tariff Act ) ,-

Amendmentof Act51 of1975.

(a) shall be amended in the manner specified in the Second Schedule; and.

(b)-shall , with effect from such date as the Central Government may , by notification in the Official Gazette, appoint , be also amended in the manner specified in the Third Schedule.

Excise

1of1944.

Substitution of new

authorities.

70. in the Central Excises and Salt Act , 1944 ( hereinafter referred to as the Central Excises Act ) , unless the context otherwise requires , the references to any authority or authorities specified in column.. (2) of theTable below shall be substituted by the references to the authority or authorities specified in the corresponding entry in column (3) of the said Table and such consequential changes as the rules of grammar may require shall also be made:-

TABLE

S.No. Existing Designation

Substituted Designation

(2)

(1)

(3)

1. Principal Collector of Central Excise

ChiefCommissioner of Central Excise

2. Collector of Central Excise

Commissionerof Central Excise

3. Collector of Central Excise ( Appeals ) / Commissioner of Central Excise (Appeals)/ Collector (Appeals )

Commissioner (Appeals )

4. Deputy Collector of Central Excise

DeputyCommissioner of Central Excise

5. Assistant Collector of Central Excise

Assistant Commissioner of Central Excise .

VI-Extra-17-6

INDEX 17-22 ]

[ PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

Amendment ofsection 2.

71. In section 2 of the Central Excises Act , for clause ( b) , the following clause shallbe substituted, namely:-

54of1963.

(b) "Central Excise Officer" means the Chief Commissioner of Central Excise, Commissioner of Central Excise,Commissioner of Central Excise ( Appeals ) , Additional Commissioner of Central Excise, DeputyCommissioner of Central Excise , Assistant Commissioner of Central Excise or any other officer of the Central Excise Department, or any person ( including an - officer of the State Government) invested by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act , 1963 with any of the powers of a Central Excise Officer under this Act.' .

Amendmentof section 11A.

72. In section 11A of the Central Excises Act , in sub-section (3) , in clause ( i) , for sub-clause(a),the foliowing sub-clause shallbe substituted, namely:-

"(a) in the case of excisable goods on which duty of excise has not been levied or paid or has been short- levied or short -paid-

(A) where under the rules made under this Act a periodical return , showing particulars of the duty paid on the excisable goods removed during the period towhich the said return relates , is to be filed byamanufacturer or a producer or a licensee of a warehouse , as the case may be, the date onwhich such return is so filed;,

(B)whereno periodical return as aforesaid is filed, the last date on which such return is to be filed under the said rules;

73. After section 11A of the Central Excises Act , the following section shall be inserted , namely:-

Insertionof new section 11AA. Interest on delayed payment ofduty.

"11AA. Where a person , chargeable, with duty determined under sub-section (2) of section 11A, fails to pay suchduty within three months from the date of such determination , he shall pay, in addition totheduty, interest at such rate not below ten per cent . and not exceeding thirty per cent . per annum as is for the time being fixed by the Board , on such duty from the date immediately after the expiry of the said period of three months till the date of payment of such duty:

Provided that where a person chargeable with duty determined under süb -section (2) of section 11A before the date on which the Finance Bill , 1995 receives the assent of the President , fails to pay such duty within three months from such date , then , such person shall be liable to pay interest under. this section from the date immediately after three months from such date , till the date of payment of such duty.

Explanation 1 .--Where the duty determined to be payable is reducedby the Commissioner (Appeals), Appellate Tribunal or, as the case may be , the court, the date of such determination shall be the date on which an amount of duty is first deterinined to be payable.

Explanation 2.--Where the duty determined to be payable is increased or further increased by the Commissioner (Appeals ) , Appellate Tribunal or, as the case maybe, the court, the date of such determination shall be,

(a) for the amount of duty first determined to be payable , the date on which the duty is so determined;

(b) for the amount of increased duty , the date of order by which the increased amountof dutyis first determined to be payable; A

२

Amendmentof section 11B .

74.In section 11B of the Central Excises Act , in sub -section (1 ) , for the words "in such form " , thewords "insuch form and manner " shall be substituted.

75. After section 11B of the Central Excises Act , the following section shall be inserted , namely:-

Insertion of new section 11BB .

Interest on . delayed refunds.

"11BB. If any duty ordered to be refunded under sub -section (2) of section 118 to any applicant is not refunded within three months from the date of receipt of application under sub- section (1 ) of that section , there shall be paid to that applicant interest at such rate , not below ten per cent, and not exceeding thirty per cent. per annum as is for the time being fixedby the Board , on such duty from the date immediately after the expiry of three months from the date of receipt of such application tillthe date of refund of such duty:

Provided that where any duty ordered tobe refunded under sub- section (2) of section 11B in respect of an application under sub- section (1 ) of that section made before the date on which the FinanceBill , 1995 receives the assent of the President, is not refunded within three months from such date, there shallbe paid to the applicant interest under this section from the date immediately after three months from such date , till the date of refund of such duty.

Explanation. Where any order of refund is made by the Commissioner (Appeals ), Appellate Tribunal or any court'against an order of the Assistant Commissioner of Central Excise, under sub-

INDEX PARTVI ]

[17-23

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

section(2) of section 11B, the order passedbythe Commissioner (Appeals ) , Appellate Tribunal or , as the case maybe, bythe court shallbe deemed to be an order passed under the said sub- section (2)for the purposes ofthis section.".

76.After section 14 of the Central .Excises Act , the following section shall be inserted , namely:- Insertion of new section144. Special audit in certain cases.

'14A. (1) If at any stage of enquiry , investigation or any other proceedings before him , any Central ExciseOfficer notbelow the rank of an Assistant Commissioner of Central Excise, having regard tothe nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or determined by a manufacturer or any person, he may , with the previous approval of the Chief Commissioner of Central Excise , direct such manufacturer or such person toget the accounts of his factory, office , depots , distributors or any other place , as maybe specifiedbythe said Central Exeise Officer, audited by a cost accountant , nominated by the Chief Commissioner of Central Excise in this behalf...

(2)The cost accountant , so nominated shall , within the period spécified by the Central Excise Officer, submit a report ofsuch audit duly signed and certified by him to the said Central Excise Officer mentioning therein such other particulars as may be specified:

Provided that the Central Excise Officer may, on an application made to him in this behalf by the manufacturer or the person and for any material and sufficient reason , extend the said period by such further period or periods as he thinks fit ; so , however , that the aggregate of the period originally fixed andthe period or periods so extended shall not , in any case , exceed one hundred and eightydays from the date on which the direction under sub -section ( 1) is receivedby the manufacturer or the person.

(3) The provisionsof sub- section ( 1 ) shall have effect notwithstanding that the accounts of the manufacturer or person aforesaid have been audited under any other law for the time being in force or otherwise.

(4) The expenses of , and incidental to, such audit (including the remuneration of the cost accountant ) shallbe determined by the Chist Commissioner of Central Excise (which determination shall be final ) and paid by the manufacturer or person and in default of such payment , shall be recoverable from the manufacturer or the person in the manner provided in section 11 for the recovery of sums due to the Government.

(5)The manufacturer or the person shall be given an opportunity of being heard in respect ofany material gathered on the basis of audit under sub-section (1) and proposed to be utilised in any proceedings under this Act or rules made thereunder.

23 of1959.

Explanation. For the purpose of this section , "cost accountant " shall have the meaning assigned. to it in clause (b) of sub- section ( 1) of section 2 of the Cost and Works Accountants Act , 1959..

77. In section 35D of the Central Excises Act , sub- section (2) shallbe omitted.

Amendment of section35D.

78.In section 37 of the Central Excises Act,-

Amendment of section 37, (a) in sub-section. (2) ,

() inclause (xv) , after the words " outside India ", the words "including interest thereon " shali be inserted;

( after clause ( xvib) , the following clause shall be inserted, namely:---

"(xvic) provide for charging and payment of interest, as the case may be , on credit of duty paid or deemed to have been paid on the goods used in , or in relation to, the manufacture of excisable goods where such credit is varied subsequently; ";

(ii) in clause (xxii) , for the word "form " , the words "form and manner " shallbe substituted;

(b) after sub -section (2), the following sub- section shall be inserted, namely:-

"(2A).The power to make rules conferred by clause ( xv) of sub- section ( 2) shall include the power to give retrospective effect to rebate of duties on inputs used in the export goods from a date not earlier than the changes in the rates of duty on such inputs.".

79. In section 38 of the Central Excises Act , for sub-section (2) , the following sub- section shallbe substituted, namely :-

Amendmentof section38..

"(2) Every rule made under this Act, every notification.issued under sub-section ( 1) of section 5A and section 110 and every order made under sub-section (2) of section 5A, other than an order relatingtogoods of strategic, secret , individual or personal nature , shall be laid , as soon as maybe after it ismade or issued , before each House of Parliament , while it is in session , for a total period ofthirty dayswhich maybe comprised in one session , or in two or more successive sessions , and if, before the expiryof the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or order , or both Houses agree that the rule should not be made or notification or order should not be issued or made , the rule or notification or order shall thereafter have effect only in such modified form or be of no effect , as the case maybe;

INDEX 17-24 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[ PART VI

so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification or order ." .

80. The Central Excise Tariff Act, 1985 ( hereinafter referred to as the Central Excise Tariff Act) shall be amended in the manner specified in the Fourth Schedule.

Amendmentof Act 5 of1986 .

Amendment of Act58of1957.

81. TheAdditional Duties of Excise (Goods of Special Importance ) Act , 1957 ( hereinafter referred to as the Additional Duties of Excise Act ) shall be amended in the manner specified in the Fifth Schedule.

CHAPTER V

MISCELLANEOUS

82. In the Coasting Vessels Act , 1838 , for the expression " Collector of Sea-Customis " , the expression "Commissioner of Customs " shall be substituted .

Amendment of Act19 of 1838 .

Amendmentof Act 23 of1940 .

83. In the Drugs and Cosmetics Act , 1940, for the expression " Customs Collector " , the expression "Commissioner of Customs " shall be substituted .

84. In the Agricultural Produce Cess Act , 1940 ,-

Act27 of1940 . Amendmentof

() insection 2, for clause (a) , the following clause shall be substituted , namely :-

52of1962.

(a) "Commissioner " means a Commissioner of Customs as defined in clause ( 8) of section 2 of the Customs Act , 1962;' ;

(i) for the expression "Collector " , wherever it occurs , the expression "Commissioner " shall be substituted.

85. In the Coffee Act , 1942 ,-

Amendmentof. Act7 of 1942 .

() in section 3 , for clause (c) , the following clause shall be substituted , namely:

52of1962.

(c) " Commissioner " means the Commissioner of Customs as specified in clause (b) of section 3 of the Customs Act , 1962;' ;

(i) for the expression "Collector ", wherever it occurs , the expression " Commissioner" shallbe substituted.

86. In the Tea Act , 1953 ,-

Ainendmentof Act 29 of 1953 .

() in section 3, for clause ( d) , the following clause shali be substituted , namely:

(d)"Commissioner of Customs " means a Commissioner of Customs as specified in clause (b) of section 3 of the Customs Act , 1962;';

52of1962 .

(i) for the expression "Customs Collector " , wherever it occurs , the expression " Commissioner of Customs shall be substituted.

Amendment of Act37 of1954.

87. In the Prevention of Food Adulteration Act , 1954 , for the expression " Customs Collector " , wherever it occurs , the expression " Commissioner of Customs shall be substituted .

Amendment of Act43 of1958.

88. Inthe Trade and Merchandise Marks Act , 1958, for the expression "Chief Customs Officer ", the expression " Commissioner of Customs " shall be substituted.

Amendment of Act54 of1959.

89. In the Arms Act , 1959 , for the expression " Collector of Customs " , wherever it occurs , the expression " Commissioner of Customs " shallbe substituted.

Amendmentof Act52 of1963 .

90. In the Unit Trust of India Act, 1963, in section 32, in sub - section (2) , clauses ( b) and (c) and the proviso shall be omitted with effect from the 1st day of July, 1995.

Amendmentof Act 46 of 1973 .

91. In the Foreign Exchange Regulation Act , 1973, for the expressions " Collector of Customs " and "Collector",wherever they occur, the expression " Commissioner of Customs " shall be substituted .

Repeal ofAct 38of1974.

92.TheCompulsory Deposit Scheme ( Income -tax Payers ) Act , 1974 shall , as fromthe 1st dayofApril, 1996, stand repealed.

INDEX PART VI ]

[17-25 GUJARAT GOVERNMENT GAZETTE, EX . , 22-11-1995

THE FIRST SCHEDULE

(See section 2)

PART I

INCOME-TAX

Paragraph A

Sub-Paragraph 1

In the case of every individual or Hindu undivided family or association of persons or body of individuals , whether incorporated or not , or every artificial juridical person referred to in sub -clause ( vi ) of clause (31) of section 2 of the Income -tax Act , not being a case to which Sub- Paragraph II of this Paragraph or any other Paragraph of this Part applies,-

Ratesof income- tax

Nil;

(1) where the total income does not exceed Rs: 35,000

(2) where the total income exceeds Rs. 35,000 but does not exceed Rs . 60,000

20 per cent. of the amountby which the total income exceeds Rs. 35,000;

(3) where the total income exceeds Rs . 60,000 but does not exceed Rs.1,20,000

Rs. 5,000 plus 30 per cent. of the amount by which the total income exceeds Rs. 60,000;

(4) where the total income exceeds Rs . 1,20,000

Rs. 23,000 plus 40 per cent . of the amount by which the total income exceeds Rs.1,20,000.

Sub-Paragraph II

In the case of every Hindu undivided family which at any time during the previous year has at least one member whose total income of the previous year relevant to the assessment year commencing on the 1st day of April , 1995 exceeds Rs . 35,000,-

Rates of income-tax

Nil:

(1) where the total income does not exceed Rs . 18,000

(2) . whare the total income exceeds Rs.18,000 but does not exceed Pis . 1,00,000

30 per cent. of the amount by which . the total income exceeds Rs.18,000;

(3) where the total income exceeds Rs.1,00,000

Rs. 24,600 plus 40 per cent of the amount by which the total income exceeds Rs.1,00,000 .

Paragraph B

In the case of every co -operative , society,-

Ratesof income -tax

(1) where the total income does not exceed Rs . 10,000 10 per cent. of the total income;

(2) where the total income exceeds Rs.10,000 but does not exceed Rs . 20,000

Rs. 1,000 plus 20 per cent . of the amount by which the total income exceeds Rs.10,000;

(3) where the total income exceeds Rs . 20,000

Rs. 3,000 plus 35 per cent . of the amountby which the total income exceeds Rs . 20,000 ..

Paragraph C

Inthe case of everyfirm,-

Rateof income-tax

On the whole of the total income

40 per cent.

Paragraph D

Inthe case of every local authority ,-

Rate of income-tax

On the whole of the total income

30 per cent.

VI-Extra-17-7

INDEX 17-26 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[ PART VI

Paragraph E

Inthe case of a company,-

Ratesof income-tax

40 per cent . of the total income;

1. In the case of a domestic company

II . In the case of a company other than a domestic company,-

(1) on so much of the total income as consists of-

(a) royalties received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concerri after the 31st day of March, 1961 but before the 1st day of April , 1976 , or

(b) fees for rendering technical services received from Government or an Indian concem in pursuance of an agreement made by it with the Government or the Indian concern after the 29th day of. February , 1964 but before the 1st day of April, 1976,

50 per cent.;

and where such agreement has , in either case , been approved by the Central Government

55 per cent.

(ii) on the balance, if any , of the total income

Surcharge on income-tax

Theamount of income-tax computed in accordance with the provisions of this Paragraph or section 112 shall , in the case of every domestic company having a total income exceeding seventy - five thousand rupees ,be increasedby a surcharge calculated at the rate of fifteen per cent , of such income -tax.

PART II

RATES FOR DEDUCTION OF TAXAT SOURCE IN CERTAIN CASES

In every case in which under the provisions of sections 193, 194, 1944, 1948, 194BB, 194D and, 195 of the Income -tax Act, tax isto 'be deducted at the rates in force , deducticın shall be made from the income subject to the deduction at the following rates:-

Rate of income - tax

1. In the case of a person other than a company-

(a) where the person is resident in India-

10 per cent.;

(1) on incomeby way of interest other than " Interest on securities"

40 per cent.;

(ii) on incomeby way of winnings from lotteries and crossword puzzles

40 per cent .;

(iii) on incomeby way of winnings from horse races

10 per cent.;

(iv) on incomeby way of insurance commission

10 per cent .;

(v) on income by way of interest payable on-

(A), any security of the Central or a State Government

(B) any debentures or other securities for money issuedby or on behalf of any local authority or a corporation established by a Central , State or Provincial Act

(C) any debentures issued by a company where such,debentures are listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation ) Act , 1956 and any rules made thereunder

20 per cent. ;.

(vi) on any other income

(b) where the person is not resident in India

(1) inthe case of a non - resident Indian-

20 per cent .;

(A) on investment income and long -term capital gains

20per cent.;

(B) on incomeby way of dividends and interest payable by Government or an Indian concern on moneys borrowed or debt incurredby Government or the Indian concern in foreign currency

INDEX PARTVI ]

[17-27

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

Rate of income -tax

40 per cent.;

(D) on income by way of winnings from horse races

(E) on the whole of other income

income-tax at 30 per cent.

ofthe amount of income

income-tax in respect of the income at the rates prescribed in Sub- Paragraph I of Paragraph A ofPartIII of this Schedule, if such income had been the total income,

whichever is higher ;

(ii) inthe case of any other person-

20 per cent.;

(A) on incomeby way of dividends , interest payableby Government or an Indian corncern on moneys borrowed or debt incurredby Government or the Indian concern in foreign currency

40 per cent.;

(B) on income by way of winnings from lotteries and crossword puzzles

40 per cent.;

20 per cent .;

(D) on incomeby way of long - term capital gains

(E) on the whole of the other income

income-tax at 30 per cent. of the amount of income

income-tax in respect of the income at the rates prescribed in Sub- Para- graph of Paragraph A of Part III of this Schedule , if such income had been the total income, whichever is higher .

2. In the case of a company-

(a) where the company is a domestic company-

(1) on incomeby way of interest other than " Interest on securities"

20 per cent .;

(ii) on incomeby way of winnings from lotteries and crossword puzzles

40 per cent.;

(iii) on income by way of winnings from horse races

40 per cent.;

(iv) on any other income

21.5 per cent .;

(b) where the company is not a domestic compariy-

(1) on income by way of dividends payable by any domestic company

20 per cent .;

( ii) on incomeby way of winnings from lotteries and crossword puzzles

40 per cent.;

(iii) on income by way of winnings from horse races.

40 per cent.;

20 per cent .;

(iv) on incomeby way of interest payable by Government or an Indian concern on moneysborrowed or debt incurred by Government or the Indian concern in foreign currency

30 per cent.;

(v) on income,by way of royalty payable by Government or an Indian concern in `pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March , 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in anybook on a subject referred to in the first proviso to sub - section.. (1A) of section 115A of the Income-tax Act , to the Indian concern , or in respect of any computer software referred to in the second proviso to sub-section ( 1A) of section 115A of the Income -tax Act , to a person resident in India

(vi) on income by way of royalty [ not being royalty of the nature referred to in sub -item (b) ( v) ] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern , the agreement is approvedby the Central

INDEX [PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

17-28 ]

Rate of income -tax

Government or where it relates to a matter included in the industrial policy, for the time being in force , of the Government of India , the agreement is in accordance with that policy-

50 per cent.

(A) where the agreement is made after the 31st day of March , 1961 but before the 1stday of April , 1976

)

30 per cent.;

(B) where the agreement is made after the 31st day of March , 1976

(vii) on incomeby way of fees for technical services payable by Government or an Indianconcern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern , the agreement is approvedby the Central Government or where it relates to a matter included in the industrial policy , for the time being in force, of the Government of India, the agreement is in accordance with that policy-

(A) where the agreement is made after the 29th day of February, 1964 but

50 per cent .;

before the 1st day of April, 1976

(B) where the agreement is made after the 31st day of March , 197.6

30 per cent.;

(viii) an incomeby way of long -term capital gains

20 per cent .;

(ix) on any other income

55per cent.

Explanation. For the purpose of item 1 ( b) (1) of this Part, " investment income " and " non - resident Indian" shall have the _meanings assigned to them in Chapter XII - A of the Income - tax Ach

Surcharge on income-tax

The amount of income -tax deducted in accordance with the provisions of sub- item (a) of item 2 of this Part shallbe increased by a surcharge, calculated at the rate of fifteen per cent . of such income-tax.

PARTI

RATES FOR CALCULATING OR CHARGING INCOME -TAX IN CERTAIN CASES, DEDUCTING INCOME TAX FROM INCOME CHARGEABLE UNDER THE HEAD " SALARIES" AND COMPUTING "ADVANCE TAX"

In cases in which income -tax has to be calculated under the first proviso to sub -section (5) of section 1,32 of the Income -tax Act or charged under sub -section (4) of section 172 or sub - section ( 2) of section 174 or section 175 or sub - section ( 2) of section 176 of. the said Act or deducted under section 192 of the said Act from income chargeable under the head " Salaries " or in which the " advance tax" payable under Chapter XVII - C ci the said Act has to be computed at the rate or rates in force , such income -tax or, as the case maybe, "advance -tex " [ not being " advance tax" in respect of any income chargeable to tax under Chapter XII'or Chapter XII -A or sub- section ( 1A) of section 161 or section 164 or section 164A or section 1673 of the Income- tax Act at the rates as specified in that Chapter or section or surcharge on such " advance tax " in respect of any income chargeable to tax under section 115B ) , shall be calculated , charged , deducted or computed at the following rate or rates:-

Paragraph A

Sub-Paragraph 1

In the case of every individual or Hindu undivided family or association of persons or body of individuals , whether incorporated or not, or every artificial juridical person referred to in sub -clause ( vii) of clause (31 ) of section 2 of the Income - tax Act, not being a case to which Sub- Paragraph II of this Paragraph or any other Paragraph of this Part applies ,-

Ratesof income-tax

Nil;

( 1) where the total income does not exceed Rs . 40,000

(2) where the total income exceeds Rs. 40,000.but does not exceed Rs . 60,000

20 per cent. of the amount by which the total income exceeds .Rs. 40,000;

(3) where the total income exceeds Rs . 60,000 but does not exceed Rs.1,20,000

Rs . 4,000 plus 30 per cent . of the amountby which the total income exceeds Rs . 60,000;

(4) where the total income exceeds Rs.1,20,000

Rs. 22,000 plus 40 per cent . of the amount by which the total income exceeds Rs . 1,20,000 .

Sub-Paragraph II

Inthe case of every Hindu undivided family which at any time during the previous year has at least one member whose total income ofthe previous year relevant to the assessment year commencing on the 1st day of April , 1996 exceeds Rs . 40,000,-

Ratesof income-tax

Nil;

(1 ) where the total income does not exceed Rs . 18,000

(2) where the total income exceeds Rs . 18,000 but does 30 per cent . , of the amountby which the total income exceeds not exceed Rs . 1,00,000

Rs. 18,000;

(3) where the total income exceeds Rs . 1,00,000

Rs. 24,600 plus 40 per cent . of the amountby which the total income exceeds Rs . 1,00,000 .

INDEX PART VI J

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[17-29

Paragraph B

Inthe case of every co-operative society,-

Ratesof income-tax

10 per cent . of the total income;

(1) where the total income does not exceed Rs . 10,000

Rs.1,000 plus 20 per cent, of the amount by which the total (2) where the total income exceeds Rs . 10,000 but does not

income exceeds Rs.10,000 ;

exceed Rs . 20,000 (3) where the total income exceeds Rs.20,000

Rs. 3,000 plus 35 per cent . of the amountby which the tota income exceeds Rs.20,000.

Paragraph C

Inthe case of every firm ,-

Rate of income-tax

On the whole of the total income

40 per cent.

Paragraph D

Inthe case of every local authority,-

Rate of income-tax

Onthe whole of the total income

30 per cent.

Paragraph E

Inthe case of a company,-

Rates of income-tax

40 per cent. of the total income;

I. In the case of a domestic company

II. In the case of a company other than a domestic company-

(i) on so much of the total income as consists of-

(a) royalties received from Government or an Indian concern in pursuarice of an agreement made by it with the Government or the indiari concern after the 31st day of March , 1961 but before the 1st day of April , 1976 , or

(b) fees for rendering technical services received from Government or an Indian concern in pursuance of an agreement madeby it with the Government or the Indian concern after the 29th day of February , 1964 but before the .

1st day of April , 1976,

50 per cent .;

and where such agreement has , in either case , been approved : by the Central Government

55. per cent.

(ii) on the balance, if any, of the total income:

Surcharge on income-tax

The amount of income - tax computed in accordance with the provisions of this Paragraph or sections 112 and 1.13 shall , in the case ofeverydomestic company having a total income exceeding seventy- five thousand rupees, be increased by a surcharge calculated at the rate of fifteen per cent . of such income -tax.

PART IV

[See section 2 (9) (d)]

RULES FOR COMPUTATION OF NET AGRICULTURAL INCOME

Rule1. Agricultural income of the nature referred to in sub -clause (a) of clause ( 1A) of section 2 of the Income-tax Act shall be computed as if it were income chargeable to income - tax under that Act under the head " Income from other sources " and the provisions of sections 57 to 59 of that Act shall , so far as maybe , apply accordingly:

Providedthat sub- section ( 2) of section 58 shall apply subject to the modification that the reference to section 40A therein shall be construed as not including a reference to sub- sections (3) and (4) of section 40A..

Rule 2.-Agricultural income of the nature referred to in sub-clause ( b) or sub - clause (c) of clause ( 1A) of section 2 of the Income-taxAct [other than income derived from any building required as a dwelling house by the receiver of the rent of revenue of the cultivator or the receiver of rent -in -kind referred to in the said sub -clause (c) ) shallbe computed as if it were income chargeable to income -tax under that Act under the head " Profits and gains of business or profession " and the provisions of sections 30, 31 , 32, 36, 37, 38, 40, 40A [ other than sub-sections (3) and (4) thereof) , 41 , 43 , 43A, 43B and 43C of the Income-tax Act shall , so far as maybe, apply accordingly. 1

Extra-17-8

VM INDEX 17-30.]

[PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

Rule3.-Agricultural income of the nature referred to in sub -clause (c) of clause ( 1A) of section 2 of the Income-taxAct, being incomederived from any building required as a dwelling house by the receiver of the rent or revenue or the cultivator or the receiver of rent - in-kind referred to in the said sub-clause (c) shall be computed as if it were income chargeable to income - tax under that Act under the head " Income from house property" and the provisions of sections 23 to 27 of that Act shall , so far as maybe, apply accordingly.

Flule4.Notwithstanding anything contained in any other provisions of these rules, in a case where the assessee derives income from sale of tea grown and manufactured by him in India, such income shallbe computed in accordance with rule 8 of the Income - tax Rules , 1962, and sixty per cent . of such income shall be regarded as the agricultural income of the assessee.

Flule 5. Where the assessee is a member of an association of persons or a body of individuals ( other than a Hindu undivided family, a company or a firm) which in the previous year has either no income chargeable to tax under the Income -tax Act or has, total income not exceeding the maximum amount not chargeable to tax in the case of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm ) but has any agricultural income, then , the agricultural income or loss of the association or body shallbe computed in accordance with these rules and the share of the assessee in the agricultural income or loss so computed shall be regarded as the agricultural income or loss of the assessee.

Rule6. Where the result of the computation for the previous year in respect of any source of agricultural income is a loss, such loss shallbe set off against the income of the assessee , if any, for that previous year from any other source of agricultural income:

Provided that where the assessee is a member of an association of persons or a body of individuals and the share of the assessee in the agricultural income of the association or body, as the case maybe, is a loss , such loss shall notbe set off against any income of the assessee from any other source of agricultural income.

Rule7.-Any sum payable by the assessee on account of any tax levied by the State Government on the agricultural income shallbe deducted in computing the agricultural income .

Flule8.-( 1 ) Where the assessee has , in the previous year relevant to the assessment year commencing on the 1st day of April, 1995, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or moreof the previous years relevant to the assessment years commencing on the 1st day of April , 1987 or the 1st day of April , 1988 or the 1st day ofApril , 1989 or the 1st day of April , 1990 or the 1st day of April , 1991 or the 1st day of April , 1992 or the 1st day of April, 1993 or the 1st day of April , 1994, is a loss, then , for the purposes of sub -section (2) of section 2 of this Act ,-

(1) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1987, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing onthe 1st day of April , 1988 or the 1st day of April , 1989 or the 1st day of April , 1990 or the 1st day of April , 1991 or the 1st day of April , 1992 or the 1st day of April , 1993 or the 1st day of April , 1994,

(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1988 , to the extentt, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing onthe 1st day of April , 1989 or the 1st day of April , 1990 or the 1st day of April , 1991 or the 1st day of April , 1992 orthe 1st day of April , 1993 or the 1st day of April , 1994,

(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1989 , to the extent , if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April , 1990 or the 1st day of April , 1991 or the 1stday of April , 1992 or the 1st day of April , 1993 or the 1st day of April, 1994,

(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1990, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the1st day of April , 1991 or the 1st day of April , 1992 or the 1st day of April , 1993 or the 1st day of April , 1994,

(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1991 , to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the1st day of April , 1992 or the 1st day ofApril , 1993 or the 1st day of April , 1994,

(vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1992, to the extent , if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April , 1993 or the 1st day of April , 1994,

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1993, to the extent , if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment . year commencing on the1st day of April , 1994,

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1994,

shallbe set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1st day of April , 1995.

(2)Wherethe assessee has , in the previous year relevant to the assessment year commencing on the 1st day of April , 1996 or , if by virtue of any provision of the Income -tax Act, income -tax is to be charged in respect of the income of a period other than that previous year, in such other period , any agricultural income and the net result of the computation of the agricultural income of the assesseer for any one or more of the previous years relevant to the assessment years commencing on the 1st day of April , 1988 or the 1st day off April , 1989 or the 1st day of April , 1990 or the 1st day of April , 1991 or the 1st day of April , 1992 or the 1st day of April , 1993 or the 1st clay of April, 1994, or the 1st day of April , 1995, is a loss , then , for the purposes of sub- section (8) of section 2 of this Ant

INDEX PART VI J

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

[17-31

(1) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1988, to the extent , if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April, 1989 or the 1st day of April, 1990 or the 1st day of April , 1991 or the 1st day of April , 1992 or the 1stday ofApril , 1993 or the 1st day of April , 1994 orthe 1st day of April, 1995,

( ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1989, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April , 1990 or the 1st day of April , 1991 or the 1st day of April , 1992 or the 1st day of April , 1993 orthe 1stday ofApril , 1994 or the 1st day of April , 1995,

(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1990, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the agencement year commencing on the 1st day of April , 1991 or the 1st day of April , 1992 or the 1st day of April , 1993 or the 1stday of April , 1994 or the 1stday of April , 1995, A

(iv) theloss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1991 , to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April , 1992 or the 1st day of April , 1993 or the 1st day of April , 1994 or the 1st of April , 1995,

+ (v) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1992, tothe extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April , 1993 or the 1st day of April , 1994 or the 1st day of April, 1995,

: ( vi) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1993, to the extent , if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year 'commencing on the 1st day of April , 1994 or the 1st day of April , 1995,

(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 1994, to the extent , imany, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day of April , 1995,

(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April , 1995,

shall be set off against the agricultural income ofthe assessee for the previous year relevant to the assessment year commencing, onthe 1st day of April , 1996 .

(3)Where any person deriving any agricultural income from any source has been succeeded in such capacity by another person, otherwise than by inheritance , nothing in sub- rule ( 1) or sub - rule (2) shall entitle any person , other than the person incurring the loss, to have it set off under sub - rule ( 1) or, as the case maybe , sub- ruis (2).

(4) Notwithstanding anything contained in this rule , no loss which has not been determined by the Assessing Officer under the provisions of these rules or the rules contained in Part IV of the First Schedule to the Finance Act , 1987 ( 11 of 1987) , or of the First Schedule to the Finance Act , 1988 (26 of 1988) , or of the First Schedule to the Finance Act , 1989 (13 of 1989) , or of the First Schedule to the Finance Act, 1990 (12 of 1990) , or of the First Schedule to the Finance (No. 2) Act, 1991 (49 of 1991 ) , or of the First Schedule to the Finance Act, 1992 ( 18 of 1992) , or of the First Schedule to the Finance Act , 1993 (38 of 1993) , or of the First Schedule to the Finance Act , 1994 (32 of 1994) , shall be set off under sub -rule ( 1) or, as the case may be , sub -rule(2).

Rule9.-Where the net result of the computation made in accordance with these rules is a loss , the loss so computed shallbe ignored and the net agricultural income shall be deemed to be nil.

Rule 10. The provisions of the Income- tax Act relating to procedure for assessment (including the provisions of section 288A relating to rounding off of income) shall , with the necessary modifications , apply in relation to the computation of the net agricultural income of the assessee as they apply in relation to the assessment of the total income.

Rule11. For the purposes of computing the net agricultural income of the assessee , the Assessing Officer shall have the same powers as he has under the Income -tax Act for the purposes of assessment of the total income .

INDEX 17-32 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[ PART VI

THE SECOND SCHEDULE

[See section 69 (a) ]

In the First Schedule to the Customs Tariff Act ,

(1) in Chapter 1 , for the entry in column (4) occurring against all the sub -heading Nos . , the entry "50% " shall be substituted;

(2) in Chapter4,

(i) for the entry in column (4 ) occurring against all the sub - heading Nos . (except sub- heading Nos. 0402.10 and 0402.21 ) , the entry " 40%" shall be substituted;

(i) in sub-heading Nos.0402.10 and 0402. 21 , for the entry in column (4) occurring against each of them ,the entry "Wir" shall be substituted;

(3) in Chapter 8,

(i) for the entries in column (4) and column (5) occurring against all the sub - heading Nos . (except sub- heading Nos. 0802.11,0802.12 , 0804.10, 0806.10, 0806.20 and 0809.40) , the entries " 50% " and "40% " shall respectivelybe substituted;

(ii) insub-heading No. 0802.11 , for the entries in column (4) and column (5) ,the entries "Rs. 44 per kg. " and " Rs.39 per kg. " shall respectively be substituted;

(iii) in sub-heading No. 0802.12 , for the entries in column (4) and column (5), the entries " Rs.80 per kg. " and "Rs . 75 per kg . " shall respectively be substituted;

(iv) in sub-heading No. 0804.10, for the entries in column (4) and column (5 ) , the entries " 40 % " and " 30 % " shall respectively, besubstituted; (v) in sub -heading No. 0806.19, for the entries in column (4) and column (5) , the entries " 30% " and " 20% " shall respectivelybe substituted;

(vi) in sub-heading No. 0806.20, for the entries in column (4 ) and column (5), the entries " 135%" and "125% "; shall respectively be substituted;

(vii) in sub- heading No. 0809.40, for the entries in column (4) and column (5) , the entries "30 % " and " 20%" shall respectively be súbstituted;

(4) in Chapter 9,-

( i) in sub- heading No. 0903.00, for the entries in column (4) and column (5) ,the entries " 50 % " and " 50%, less.26 paise per kg." shall respectively be substituted;

(ii) in sub- heading Nos . 0904.11 , 0904.12, 0906.10 , 0906.20 , 0907.00 , 0908.10 and 0908.30, for the sntries in column (4) andcolumn(5) occurring against each of them, the entries " 50%" and " 42.5% " shall respectively be substituted;

(iii) in sub- heading Nos . 0904.20, 0905.00 , 0908.20 , 0909.10, 0909.20, 0909.30, 0909.50, 0910.10, 0910.20, 0910.30, 0910.40, 0910.50, 0910.91 and 0910.99, for the entry in column (4) occurring against each of them , the entry " 50 % " shall be substituted;

(iv) insub- heading Nos . 0909.40 and 0910.40, for the entry in column (4) occurring against each of them, the entry "35%" shallbe substituted;

(5) in Chapter 11 , in sub- heading Nos . 1107.10, 1107.20, 1108.11 , 1108.12, 1108.13, 1108.14 , 1108.19 and 1108.20, for the entry in column (4), occurring against each of them , the entry "30 % " shallbe substituted;

(6) in Chapter 12,-

(i) in sub- heading Nos . 1201.00, 1202.10, 1202.20, 1203.00, 1204.00 , 1205.00, 1206:00, 1207.10 , 1207.20,-1207.30, 1207.40, 1207.50 , 1207.60, 1207.91 , 1207.92 and 1207.99, for the entries in column (4) and column (5) occurring against each of them , the entries " 50% " and " 40% " shall respectively besubstituted;

(ii) in sub- heading Nos . 1208.10, 1208.90 , 1209.11 , 1209.19 , 1209.21 , 1209.22, 1209.23 , 1209.24, 1209.25, 1209.26, 1209.29, 1209.30, 1210.10, 1210.20 , 1211.10 , 1211.20, 1211.90 , 1212.10 , 1212.20, 1212.30, 1212.91 , 1212.92 , 1212.99, 1213.00, 1214.10 and 1214.90 , for the entry in column (4) occurring against each of them , the entry "50%" shall be substituted;

(i ) in sub -heading Nos . 1209.91 and 1209.99 , for the entry in column (4), the entry " 10% " shall be substituted;

(2) inChapter 13,-

(i) for the entry in column (4) occurring against all the sub -heading Nos. (except sub- heading No. 1301.20 ), the entry "50%" shallbe substituted;

INDEX PART VI ]

[17-33

GUJARAT GOVERNMENT GAZETTE, EX . , 22-11-1995

(i) insub-heading No. 1301,20 , for the entries in column (4) and column (5) , the entries " 50 % " and "40%" shall respectively besubstituted;

(8) inChapter 15,-

(i)for the entry in column (4) occurring against all the sub-heading Nos . (except sub - heading Nos . 1502.00, 1507.10, 1507.90, 1508.10, 1508.90, 1509.10,1509.90, 1510.00 , 1511.10, 1511.90, 1512.11 , 1512.19, 1512.21 , 1512.29, 1513.11 , 1513.19, 1513.21, 1513.29 , 1514.10, 1514.90, 1515.11 , 1515.19, 1515.21 , 1515.29, 1515.30 , 1515.40, 1515.50, 1515.60 and 1515.90) , the entry "50% " shallbe substituted;

(ii) in sub-heading No. 1502.00, for the entry in column (4), the entry " 15% " shall be substituted;

(ii) in sub-heading Nos . 1507.10 and 1507.90, for the entries in column (4) and column (5), the entries " 35% " and"25%" shall respectivelybe substituted;

(iv) in sub-heading Nos . 1508.10 and 1508.90, for the entries in column (4) and column (5) occurring against each of them , the entries "50%" and "40% " shall respectively be substituted;

(v) insub-heading Nos. 1509.10, 1509.90 and 1510.00, for the entries in column ( 4) and column( 5) , the entries " 45%" and "35%" shall respectively be substituted;

(vi) in sub-headingNos . 1511.10, 1511.90, 1512.11 , 1512.19, 1512.21 , 1512.29, 1513.11 , 1513.19, 1513.21 and 1513.29, forthe entries in column ( 4) and column (5) occurring against each of them , the entries " 50% " and " 40 % " shall respectively be substituted;

(vii) in sub -heading Nos. 1514.10 and 1514.90 , for the entries in column ( 4) and column ( 5) , the entries " 35%" and " 25% " .

shall respectively be substituted;

(viii) in sub-heading Nos. 1515.11 ,1515.19, 1515.21 , 1515. 29, 1515.30, 1515.40 , 1515.50 , 1515.60 and 1515.90, for the entries in column (4) and column (5 ) occurring against each of them , the entries "50 % " and " 40 % " shall respectively be substituted;

(9) in Chapter 16, for the entry in column (4) occurring against all the sub-heading Nos. , the entry "50 %" shall be substituted;

(10) in Chapter 17, for the entry in column (4) occurring against all the sub -heading Nos . (except sub-heading No. 1702.10) , the entry "50%" shallbe substituted;

(11) in Chapter 18, for the entry in column (4 ) occurring against all the sub- heading Nos. , the entry " 50% " shall ba substituted;

(12) in Chapter 19,

(1) for the entry in column ( 4) occurring against all the sub - heading Nos . (except sub- heading No. 1901.10 ) , the entry " 50% " shall be substituted;

(ii)in sub - heading No.1901.10 , for the entry in column (4), the entry " 15% " shall be substituted ;

(13) in Chapter 20, for the entry in coluron (4) occurring against all the sub -heading Nos. , the entry " 50 %" shall be substituted; \

(14) in Chapter 21 , for the entry in column (4) occurring against all the sub- heading Nos . , the entry " 50 % " shall be substituted;

(15) in Chapter 22, -

(i) in sub- heading Nos. 2201.10, 2201.90, 2202.10, 2202.90 and 2209.00, for the entry in column (4) occurring against each of them , the entry "50% " shall be substituted ; :

( )insub-heading Nos . 2204.10 , 2204.21 , 2204.29 , 2205.10 , 2205.90, 2207.10, 2208.20, 2208.30 , 2208.40 , 2208.50 and 2208.90, for the entries in column (4) occurring against each of them , the entry "290% " shallbe substituted;

(iii)insub -headingNo. 2208.10, for the entry in column (4) , the entry " 200% " shall be substituted;

(16) in Chapter 23 ,-

(i) for the entry in column (4) occurring against all the sub- heading Nos. ( except sub -heading No. 2301.20) , the entry: "50 % " shall be substituted;

(i) insub-heading No. 2301.20, for the entry in column (4) , the entry "35%" shall be substituted;

(17) in Chapter 24, for the entry in column . (4) occurring against all the sub - heading Nos. , the entry "50%" shall be substituted;

(18) in Chapter 25,

(i) for the entry in column (4) occurring . against all the sub- heading Nos . (except sub- heading Nos . 2503.10, 2504.10, 2504.90, 2510.20 and 2527.00 ) , the entry "50%" shall besubstituted;

(i) in sub-heading No. 2503.10, for the entry in column (4) , the entry "Free" shall be substituted;

(i ) insub-heading Nos .2504.10 and 2504.90, for the entries in column ( 4) and column( 5), the entries "50%" and "40%" shall respectively be substituted;

VI-Extra-17-9

INDEX 17-34 ]

[ PART VI GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

(iv) in sub-heading No. 2510.20, for the entry in column (4) , the entry "5 %" shall be substituted ;

(v) in sub-heading No. 2527.00, for the entries in column (4) and column ( 5) , the entries " 50 % " and " 40 % " shall respectively besubstituted;

(19) in Chapter 26 , --

(i)insub-heading Nos .2620.11 , 2620.19 and 2620.30 , for the entry in column (4) occurring against each of them, the entry "35%" shallbe substituted;

(i) insub-heading Nos . 2620.20, 2620.40, 2620.50 , 2620.90 and 2621,00 , for the entry in column (4) occurring against each ofthem, the entry " 10% " shallbe substituted;

(20) in Chapter 28, for the entry in column (4) occurring against all the sub- heading Nos . , the entry " 50 % " shall be substituted;

(21) in Chapter 29,-

(i) for the entry in column (4) occurring against all the sub -heading Nos . (except sub -heading Nos. 2917.37, 2933.71 , 2936.10, 2936.21 , 2936.22, 2936.23 , 2936.24, 2936.25, 2936.26, 2936.27, 2936.28 , 2936.29, 2936.90,2937.10, 2937.21, 2937.22, 2937.29, 2937.91 , 2937,92, 2937.99, 2939.40, 2939.50, 2941.10, 2941.20 , 2941.30 , 2941.40, 2941.50 and 2941.90), the entry "50% " shall be substituted;

(ii) insub-heading Nos . 2917.37, 2933.71 , 2937.10, 2937.21 , 2937.22 , 2937.29, 2937.91 , 2937.92, 2937.99, 2939.40 and 2939.50, for the entries in column (4) and column (5) occurring against each of them , the entries "50% " and " 40 % " shall respectively be substituted;

(iii) in sub-heading Nos . 2936.10 , 2936.21 , 2936.22, 2936.23 , 2936.24 , 2936.25, 2936.26, 2936.27, 2936.28, 2936.29, 2936.90, 2941.10, 2941.20 , 2941.30 , 2941.40 , 2941.50 and 2941.90 , for the entries in column (4) and column (5) occurring against each of them , the entries "50% " and "44% " shall respectively be substituted;

(22) in Chapter 30 ,-

(i) for the entries in column (4) and column (5) occurring against all the sub- heading Nos . (except sub- heading Nos. 3005.10 , 3005.90, 3006.10, 3006.20, 3006.30, 3006.40 , 3006.50 and 3006.60) , the entries "50%" and " 40 % " shall respectively besubstituted;

(#) in sub-heading Nos . 3005.10, 3005.90 , 3008.10 , 3006.20, 3006.30, 3006.40 , 3006.50 and 3006.60 , for the entry in column (4) occurring against each of them , the entry "50 % " shall be substituted;

(23) in Chapter 31,-

(1) for the entry in column (4) occurring against all the sub - heading Nos . (except sub-heading Nos . 3102.21 , 3102.50 , 3104.30, 3105.20, 3105.30 , 3105.40, 3105.51 , 3105.59, 3105.60 and 3105.90 ), the entry "50% " shall be substituted;

(i) insub-heading No.3102.50 , for the entry in column (4), the entry " Free " shall be substituted;

(iii) in sub-heading Nos . 3104.30, 3105.30 and 3105.40, for the entry in column (4 ), the entry "5%" shall be substituted;

(24) in Chapter 32,

(1) forthe entry in column (4 ) occurring against all the sub-heading Nos .(except sub -heading No. 3201.90) , the entry "50%" shallbe substituted;

(#) in sub-heading No.3201.90, for the entries in column (4) and column ( 5) , the entries "50% " and " 40% " shall respectively besubstituted;

(25) in Chapter 33 , for the entry in column (4) occurring against all the sub-heading Nos. , the entry "50% " shall be substituted;

(26) in Chapter 34,-

(i) for the entry in column (4) occurring against all the sub- heading Nos . (except sub- heading Nos . 3402.11 , 3402.12, 3402.13 and 3402.19), the entry "50% " shall be substituted;

( ) in sub-heading Nos . 3402.11 , 3402.12 ; 3402.13 and 3402.19, for the entries in column (4) and column (5) occurring against each of them , the entries " 50% " and " 40 % " shall respectivelybe substituted;

(27) in Chapter 35, for the entry in column (4) occurring against all the sub- heading Nos. , the entry "50%" shall be substituted;

(28) in Chapter 36, for the entry in column (4) occurring against all the sub- heading Nos. , the entry "50%" shall be substituted;

(29) in Chapter 37, for the entry in column (4) occurring against all the sub -heading Nos . , the entry "50% " shall be substituted;.

(30) in Chapter 38,-

(1) for the entry in column (4) occurring against all the sub-heading Nos . (except sub-heading Nos.3801.10, 3802.10, 3812.10, 3815.11 and 3815.12) , the entry " 50% " shall be substituted;

(ii) in sub-heading Nos . 3801.10, 3802.10, 3812.10, 3815.11 and 381 :5.12, for the entries in column (4) and column (5) occurring against each of them , the entries "50% " and " 40% " shall respectivelybe substituted;

INDEX PART VIJ

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

[17-35

(31) in Chapter 39, for the entry in column (4) occurring against all the sub-heading Nos. , the entry "50% " shall be substituted;

(32) in Chapter 40,-

(i) for the entry in column (4) occurring against all the sub- heading Nos. (except sub - heading No. 401 1.30) , the entry "50% " shallbe substituted;

(ii) for the entry in column (4) occurring against the sub- heading No. 4011.30, the entry "3 % " shall be substituted;

(33) in Chapter 41 ,-

game all the sub -heading Nos . (except sub-heading Nos . 4108.00, 4109.00, 4110.00 and 4111.00) , the entry " 25 % " shall be substituted ;

(ii) for the entry in column ( 4 ) occurring against the sub-heading Nos . 4108.00, 4109.uu , 4110.00 and 4111.00, the entry "50%" shall be substituted :

(34) in Chapter 42, for the entry in column (4) occurring against all the cub heading Nee,the entry "num" shall be substituted;

ancient all ne sub - heading Nos . , the entry "50%" "shall be (35) in Chapter 43. fthinonn substituted;

(36) in Chapter 44, -

(i) for the entry in column (4) occurring against all the sub- heading Nos . (except 4403.10, 4403.20, 4403.31 , 4403.32, 4403.33,4403.34, 4403.35 , 4403.91 , 4403.92, 4403.99 , 4407.92 and 4407.99) , the entry "50% " shall be substituted;

(ii) for the entry in column (4 ) occurring against the sub - heading Nos . 4403.10, 4403.20, 4403.31 , 4403.32, 4403.33 , 4403.34,4403.35 , 4403.91 , 4403.92, and 4403.99, the entry "25% " shall be substituted;

(iii) for the entry in column (4 ) occurring against the sub - heading Nos . 4407.92 and 4407.99, the entry " 35 % " shall be . substituted;

(37) in Chapter 45, for the entry in column (4) occurring against all the sub- headingly 40 % small De substituted;

(38) in Chapter 46, for the entry in column (4) occurring against all the sub-heading Nos. , the entry " 50 % " shall be substituted;

(39) in Chapter 47 ,

(1) for the entry in column (4) occurring against all the sub-freading Nos . ( except sub -heading.Nos . 4706.10 , 4706.91, 4706.92, 4705.93 , 4707.10, 4707.20, 470770700 and 4707.90 ), ins entry "25 % " shall be substituted;

(ii) for the entry in column (4) occurring against the sub - heading Nos. 4700 . 4707.20, 4707.30 and 4707.90 , the entry " 40 %" shall be substituted; 92 , 4706.93 , 4707.10. (40) in Chapter 48, for the entry in column (4) occurring against all the sub- heading Nos . , the entry "50 % " shall be substituted;

(41) in Chapter 49, for the entry in column (4) occurring against all the sub- heading Nos. , the entry "25% " shall be substituted;

(42) in Chapter 50, for the entry in column (4) occurring against all the sub--heading Nos . (except sub- heading No. 5002.00) , the entry "50%" shall be substituted;

(43) in Chapter 51 , for the entry in column (4) occurring against all the sub- heading Nos. (except sub- heading Nos.5101.11, 5101.19, 5101.21 , 5101.29 and 5101.30) , the entry "50 % " shall be substituted;

(44) in Chapter 52, for the entry in column (4) occurring against all the sub - heading Nos . (except sub-heading No. 5201.00) , the entry "50% " shall be substituted;

(45) in Chapter 53, for the entry in column (4) occurring against all the sub - heading Nos . , the entry " 50% " shall be substituted;

(46) in Chapter 54, for the entry in column ( 4) occurring against all the sub-heading Nos . , the entry " 50% " shall be substituted;

(47) in Chapter 55, for the entry in column ( 4) occurring against all the sub -heading Nos . , the entry " 50% " shall be substituted;

(48) in Chapter 56, for the entry in column (4) occurring against all the sub-heading Nos . , the entry "50%" shall be substituted;

(49) in Chapter 57, for the entry in column (4) occurring against all the sub- heading Nos . , the entry "50% " shall be substituted;

(50) in Chapter 58 , for the entry in column (4) occurring against all the sub-heading Nos . , the entry "50 %" shall be substituted;

(51) in Chapter 59, for the entry in column (4) occurring against all the sub- heading Nos. , the entry "50 % " shall be substituted;

INDEX 17-36 ] .

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

[PARTVI

(52)in Chapter 60, for the entry in column (4) occurring against all the sub-heading Nos. , the entry "50% " shall be substituted;

(53) in Chapter 61 , for the entry in column (4) occurring against all the sub- heading Nos. , the entry " 50%" shall be substituted;

(54) in Chapter 62, for the entry in column (4) occurring against all the sub- heading Nos. , the entry "50 % " shall be substituted;

(55) in Chapter 63, for the entry in column (4) occurring against all the sub- heading Nos. , the entry "50% " shall be , substituted;

(56) in Chapter 64, for the entry in column (4) occurring against all the sub- heading Nos. , the entry "50% " shallbe substituted;

(57) in Chapter 65, for the entry in column (4) occurring against all the sub-heading Nos. , the entry "50% " shall be substituted;

(58) in Chapter 66, for the entry in column (4) occurring against all the sub- heading Nos .; the entry "50% " shall be substituted;

(59). in Chapter 67, for the entry in column (4) occurring against all the sub- heading Nos. , the entry "50% " shallbe substituted;

(60) in Chapter 68 , for the entry in column (4) occurring against all the sub- heading Nos. , the entry "50%" shallbe substituted;

(61) in Chapter 69, for the entry in columh (4) occurring against all the sub- heading, Nos. , the entry "50%" shall be substituted;

(62) in Chapter 70, for the entry in column . (4) occurring against all the sub- heading Nos . , the entry "50% " shall be substituted;

(63) in Chapter 71 , for the entry in column (4) occurring against all the sub- heading Nos . , the entry "50% " shall be substituted;

(64) in Chapter 75, -

(i) for the entry in column (4 ) occurring against all the sub - heading Nos. ( except sub- heading Nos . 7501.10, 7501.20, 7502.10, 7502.20 and 7503.00 ) , the entry "30 % " shall be substituted ;

(ii)in sub- heading Nos . 7501.10 , 7501.20 , 7502.10, 7502.20 and 7503.00, for the entry in column (4) occurring against each of them, the entry " 20%" shall be substituted;

(65) in Chapter 76, for the entry in column (4) occurring against all the sub - heading Nos . (except sub-heading Nos. 7601.10, 7601.20 and 7602.00) , the entry " 40% " shallbe substituted;

(66) in.Chapter 78 , for the entry in column (4) occurring against all the sub -heading Nos . (except sub- heading Nos.7801.10, 7801.91, 7801.99 and 7802.00 ) , the entry "50% " shall be substituted;

(67) in Chapter 79, for the entry in column (4) occurring against all the sub- heading Nos. (except sub-heading Nos.7901.11 , 7901.12, 7901.20 and 7902.00 ) , the entry "50% " shall be substituted;

(68) in Chapter 81 ,-

(i) for the entry in column ( 4) occurring against all the sub - heading Nos . (except sub- heading Nos . 8101.10 , 8101.91 , 8102.10, 8102.91 , 8103.10 , 8104.11 , 8104.19, 8104.20, 8105.10 , 8106.00 , 8107.10, 8108.10, 8109.10 , 8110.00, 811.1.00, 8112.11 , 8112.20, 8112.30 , 8112.40 and 8112.91 ) , the entry " 40%" shall be substituted;

(ii) in sub-heading Nos. 8101.10, 8101.91 , 8102: 10, 8102.91 , 8103.10, 8105.10, 8106.00, 8107.10, 8108.10, 8109.10, 8110.00, 8111.00, 8112.11 , 8112.20 , 8112.30 , 81.12.40 and 8112.91 , for the entry in column (4) occurring against each ofthem , the entry " 30% " shall be substituted;

(69) in Chapter 82,-

( i) for the entry in column (4) occurring against all the sub-heading Nos . (except sub- heading Nos . 8212.10, 8212.20, 8212.90, 8213.00, 8214.10, 8214.20, 8214.90, 8215.10, 8215.20, 8215.91 and 8215.99 ) , the entry "30 %" shall be substituted;

(ii)in sub-heading Nos . 8212.10 , 8212.20 , 8212.90, 8213.00, 8214.10, 8214.20, 8214.90, 8215.10, 8215.20, 8215.91 and 8215.99, for the entry in column (4) occurring against each of them , the entry " 50% " shallbe substituted;

(70) in Chapter 83, for the entry in column ( 4) occurring against all the sub-heading Nos . , the entry. " 50% " shåll be substituted;

(71) in Chapter 84,-

(i) for the entry in column (4) occurring against allthe sub- heading Nos . (except sub- heading Nos . 8482.10 , 8482.20, 8482.30,8482.40, 8482.50, 8482.80, 8482.91 and 8482.99), the entry " 50% " shall be substituted;

(i) insüb-heading Nos. 8482.10, 8482.20, 8482.30, 8482:40, 8482.50, 8482.80, 8482.91 and 8482.99 , for the entry in column(4) occurring against each of them , the entry "50% plus Rs.200.per kg . " shallbe substituted;

(72) in Chapter 85, for the entry in column ( 4) occurring against all the sub-heading Nos. , the entry "50%", shall be substituted;

INDEX PART VI J

[17-37

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

(73) in Chapter 86, for the entry in column (4) occurring against all the sub - heading Nos. , the entry " 50% " shall be substituted;

(74) inChapter 87, for the entry in column (4) occurring against all the sub- heading Nos. (except sub- heading No. 8710.00), the entry " 50%" shallbe substituted;

(75) in Chapter 88,-

(1) for the entry in column (4) occurring against all the sub- heading Nos. (except sub- heading Nos. 8802.20, 8802.30, 8802.40, 8803.10, 8803.20 and 8803.30) , the entry "50% " shallbe substituted;

(ii) forthe entry in column (4) occurring against the sub-heading Nos. 8802.20, 8802.30, 8802.40, 8803,10, 8803.20 and. 8803.30, the entry "3%" shallbe substituted;

(76) in Chapter 89, for the entry in column (4) occurring against all the sub- heading Nos . (except sub-heading No. 8908.00) , the entry "50% " shall be substituted;

(77) in Chapter 90, for the entry in column (4) occurring against all the sub- heading Nos . (except sub -heading Nos. 9018.11, 9018.19, 9018.20, 9018.31 , 9018.32, 9018.39, 9018.41 , 9018.49, 9018.50, 9018.90, 9019.10, 9019.20, 9020.00 , 9021.11 , 9021.19, 9021.21 , 9021.29, 9021.30, 9021.40, 9021.50, 9021.90, 9022.11 , 9022.21 and 9023.00) , the entry "50%" shall be substituted; :

(78) in Chapter 91 , for the entry in column (4) occurring against all the sub -heading Nos . , the entry "50%" shall be substituted; :

(79) in Chapter 92, for the entry in column (4) occurring against all the sub-heading Nos. , the entry "50% " shall be substituted;

(80) in Chapter 93, for the entry in column (4) occurring against all the sub- heading Nos. , the entry "50%" shallbe substituted;

(81) in Chapter. 94 , for the entry in column (4) occurring against all the sub -heading Nos . , the entry substituted; "50% " shall be (82) in Chapter 95, for the entry in column (4) occurring against all the sub-heading Nos. , the entry substituted; "50 % " shall be (83) in Chapter 96, for the entry in column (4) occurring against all the sub -heading Nos. , the entry "50%" shall be substituted;

(84) in Chapter 97, for the entry in column (4) occurring against all the sub - heading Nos. (except sub-heading Nos . 9704.00 and 9705.00) , the entry " 50% " shall be substituted;

(85) in Chapter 98,-

(i) in NOTE 4, after clause (2), the foliowing clause shall be inserted , namely:---

"(c)Goodsimported through courier service.";

(ii) for the entry in column (4) occurring against all the sub- heading Nos . ( except sub- heading No. 9803.00) , the entry. "50%" shall be substituted;

(iii) for the entry in column (4) occurring against sub-heading No. 9803.00 , the entry " 150%" shallbe substituted.

VI-Extra-17-10

INDEX [PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

17-38 ]

THE THIRD SCHEDULE

[See section 69(b))

PART I

In the First Schedule to the Customs Tariff Act ,-

(1) in Chapter 2, in heading No. 02.09, for the entry in column (3) , the following entry shallbe substituted , namely:-

"PIG FAT, FREE OF LEAN MEAT , AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED , FRESH , CHILLED, FROZEN, SALTED, IN BRINE , DRIED OR SMOKED " ;

(2) in Chapter 3 ,-

(i) insubheading No. 0301.91 , for the entry in column (3 ), the following entry shall be substituted, namely:- :

*--Trout (Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) ";

(ii) in subheading No. 0302.11 , for the entry in column (3) , the following entry shall be substituted, namely:-

"--Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchusapactie and Oncorhynchus chrysogaster)";

(iii) in subheading No. 0302.12, for the entry in column (3 ), the following entry shallbe substituted , namely:-

"--Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,tch, Oncorhynchus masou and Oncorhynchus rhodurus) , Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) ;

(iv) in subheading No. 0303.10, for the entry in column (3 ) , the following entry shall be substituted , namely:-- "-Pacific salmon (Oncorhynchus nerka , Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes";

(v) in subheading No. 0303.21 , for the entry in column (3 ) , the following entry shall be substituted, namely:

"--Trout (Salmo trutta, Oncorhynchus mykiss , Oncorhynchus clarki, Oncorhynchus , aguabonita , Oncorhynchus gilae , Oncorhynchus apache and Oncorhynchus chrysogaster)";

(vi) insubheading No. 0305.41 , for the entry in column (3 ) , the following entry shall be substituted , namely:-

"--Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschauytecha, Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus ) , 'Atlantic salmon ( Salmo setar) and Danube salmon (Hucho hucho)";

(3) in Chapter 4,

(i) NOTES 2 and 3 shall be renumbered as NOTES and respectively and before NOTE 3 as so renumbered, the following NOTE shall be inserted , namely:-

'2. For the purposes of heading No. 04.05 :

(a) The term "butter" means natural butter , whey butter or recombined butter (fresh , salted or rancid , including canned butter) derived exclusively from milk , with a milkfat content of 80 % or more but not more than 95 %by weight , a maximum milk solids -not-fat content of 2%by weight and a maximum water content of 16%by weight . Butter does not contain added emulsifiers , but may contain sodium chloride , food colours, neutralising salts and cultures of harmless lactic- acid -producing bacteria.

(b)Theexpression "dairy spreads " means a spreadable emulsion of the water- in - oil type , containing milkfat as the only fat in the product , with a milkfat content of 39% or more but less than 80%,by weight. ' ;

(ii) after NOTE 4 as so renumbered, for the SUBHEADING NOTE , the following shall be substituted , namely:-

"SUBHEADING NOTES

1. For the purposes of subheading No. 0404.10, the expression " modified whey " means products consisting of whey constituents , i.e. , whey from which all or part of the lactose, proteins or minerals have been removed. whey to which natural whey constituents have been added , and products obtained by mixing natural whey constituents .

2. Forthe purposes of subheading No. 0405.10 , the term " but ," does not include dehydrated butter or ghee (subheading No. 0405.90). ";

( 4) inChapter 5, in heading No. 05.04, for the entry in column (3 ) , the following entry shall be substituted , namely:-- "GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH ) , WHOLE AND PIECES THEREOF , FRESH , CHILLED, FROZEN , SALTED, IN BRINE , DRIED OR SMOKED";

(5) inChapter 7,-

( i) in NOTE 3, for clauses (c) and (d), the following clauses' shallbe substituted , namely:-

"(c) flour, meal , powder , flakes , granules and pellets of potatoes (heading No. 11.05);

(d) flour, meal and powder of the dried leguminous vegetables of heading No. 07.13 ( heading No: 11.06). " ;

INDEX [17-39

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

PART VI ]

(ii) inin heading No. 07.12, subheading No. 0712.10 and the entries relating thereto shall be omitted;

(iii) in heading No. 07.14,-

(a) forthe entry in column (3) , the following entry shall be substituted , namely:-

"MANIOC, ARROWROOT , SALEP , JERUSALEM ARTICHOKES , SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH , CHILLED , FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS ; SAGO PITH" ;

-(b) in subheading Nos . 0714.10 , 0714.20 and 0714.90, for the entry in column (4) , the entry "50 %" shall be substituted;

(6) inChapter 11 ,-

(i) in NOTE 2, in clause (A), the following shall be inserted at the end , namely:-

"However, germ of cereals , whole, rolled, flaked or ground is always classified in heading No. 11.04. ";

(ii) inheading No. 11.05, for the entry in column (3) , the following entry shall be substituted , namely:

"FLOUR , MEAL , POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES" ;

(iii) in subheading No.1105.10, for the entry in column (3 ) , the following entry shall be substituted , namely:-

"-Flour, meal and powder" ;

(iv) in heading No.11.06,-

(a) for the entry in column (3 ) , the following entry shall be substituted, namely:-

"FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING No. 07. SAGO OR OF' .

ROOTS OR TUBERS OF HEADING No. 07.14 OR OF THE PRODUCTS OF CHAPTER 8";

(b) insubheading No.1106.10 , for the entry in columri (3 ) , the following entry sha "pe substitutes , namely:-

"-Of the dried leguminous vegetables of heading No. 07.13 ";

" -Of sago or of roots or tubers of heading No. 07.14" ;

(d) in subheading No. 1106.30 , for the entry in column (3 ),the following- entry shaled , namely :

"-Of the products of Chapter 8" ;

(7) in Chapter 12 , in indarmy inu . 12. the entry in column (3) , the

rrowing entry shall be substituted, namely:- " LOCUST BEANS , DEAWEEDS AND OTHER LET AND SUGAR CANE , FRESH , CHILLE SA DRIED, WETHER OR NOT GROUND ; FRUIT STONES AND KERNEL **ID OTHER VEGETABLE PRODUCTS ( INCLUDING UNROASTED CHICORO CINORIU INTYBUS SAIMUM OF A KIND USED PRIMARI VERHUMAN CONSUMPTION, INUS . ELSEWHERE SPECIFIED OH INGLUDED";

(8) inChapter 13 ,

(i) inNOTE 1 ,-

(a) for clause (d), the following clause she be substituted , namely:-

"(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); " ;

)b) for clause (h ), the following claus و shall be substituted , namely:---

"(h) Essential oils , concretes , solutes , resinoids , extracted oleoresins , aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of baidyes (Chapter 33); or" ;

(ii) in headina 13.01 . for the entry in column (3) , the following entry shall be subst uted , namely: LAC; NATURAL GUMAS, RESINS, GUM- RESINS AND OLEORESINS CUP EXAMPLE BALSAMS) " ;

(9) in Chapter 15,-

(i) in NOTE 1 , in clause (e), the words " in an isolated state" shall be omitted;

(ii) inheading No. 15.01 , for the entry in column (3)

the following entry shallbe substituted , namely:-

"PIG FAT (INCLUDING LARD) AND POULTP

, OTHER THAN THAT OF HEADING No. 02.09 OR 15.03";

. FAT

(iii) in heading No. 15.02, for the entr

;in column (3), the following entry shallbe substituted , namely:-

"FATS OF BOVINE ANIMAI

,SHEEP OR GOATS, OTHER THAN THOSE OF HEADING No. 15.03" ;

(iv) heading No. 15.10 shall be omitted;

,sub-heading Nos . 1519.11 , 1519.12, 1519.13, 1519.19 and 1519.20 and the entries relating theret

(10) in Chapt

shall be sur ur 16, in NOTE 1 , for the words and figures "Chapter 2or3 " , the words and figures "Chapter 2 or 3 or headingNo. 05.04 stituted:

INDEX 17-40 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[ PART VI (11) in Chapter19,

(1)for NOTE 3, the following NOTE shall be substituted, namely:-

"3. Heading No.19.04 does not cover preparations containing more than 6%by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading No.18.06 (heading No.18.06).";

(i) inheading No:19.01 , for the entry in column (3) , the following entry shallbe substituted, namely:-

"MALT EXTRACT: FOOD PREPARATIONS OF FLOUR , MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING. COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIEDOR INCLUDED ; FOOD PREPARATIONS OF GOODSOF HEADINGS NOS . 04.01 TO 04.04, NOT CONTAINING COCOAOR CONTAININGLESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON 'A TOTALLY DEFATTED BASIS , NOT ELSEWHERE SPECIFIED OR INCLUDED" ;

(ii) in heading No. 19.04, for the entry in column (3) , the following entry shallbe substituted, namely:-

"PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEAREAL PRODUCTS ( FOR EXAMPLE , CORN FLAKES) ; CEREALS [ OTHER THAN MAIZE (CORN ) ] IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS ( EXCEPT FLOUR AND MEAL ) , PRECOOKED, OR OTHERWISE PREPARED , NOT ELSEWHERE SPECIFIED OR INCLUDED";

(12) in Chapter 20,-

(i) in heading No. 20.04, for the entry in column (3 ) , the following entry shallbe substituted, namely:-

"OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN , OTHER THAN PRODUCTS OF HEADING NO . 20.06";

(i) in heading No. 20.05,-

(a) for the entry in column ( 3), the following entry shall be substituted, namely:-

"OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID , NOT FROZEN , OTHER THAN PRODUCTS OF HEADING No. 20.06";

(b) sübheading No. 2005.30 and the entries relating thereto shall be omitted;

(iii) in heading No. 20.06, for the entry in column (3 ), the following entry shall be substituted, namely:--

"VEGETABLES , FRUIT, NUTS , FRUIT- PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED) " ;

(13) in Chapter 21 ,-

(1) in NOTE 1, clause (f) shall be ornitted and the existing clauses (9) and (h) shall be renumbered as clauses (f) and (g) respectively;

( )in heading No. 21.06 , in subheading No. 2106.90, for the entry in column (4), the entry " 290 % " shall be substituted;

(14) in Chapter 22, ---

(1)inheading No. 22.06, in colümn (3 ) , forthe words " BEVERAGES NOT ELSEWHERE", the words " BEVERAGES, NOT ELSEWHERE " shallbe substituted;

(ii) in heading No.22.08 ,-

(a)for the entryin column (3), the following entry shall be sübstituted , namely:-

UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80 % VOL ; SPIRITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES";

(b) subheading No. 2208.10 and the entries relating thereto shallbe omitted;

(15) in Chapter 25,-

()inNOTE2, in clause (g), for the figures "38.23" , the figures "38:24 " shall be substituted;

(i) in heading No. 25.30, subheading No. 2530.30 and the entries relating thereto shall be omitted;

(16) in Chapter 26,-

(1) in NOTE 1 , for clause (e), the following clause shall be substituted , namely:--

"(e)Wasteor scrap of precious metal or of metal clad with precious metal ; other waste or scrap containing precious metal or precious metal compounds , of a kind used principally for the recovery of precious metal ( heading No. 71.12); or" ;

( ) in heading No. 26.02, for the entry in column (3) ,the following entry shall be substituted , namely:-

"MANGANESE ORE'S AND CONCENTRATES, INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20 % OR MORE , CALCULATED ON THE DRY WEIGHT":

(17)inChapter 28,-

(i) in NOTE 1 , for clause (d), the following clause shall be substituted , namely:-

"(d) The products mentioned in (a), (b) or (c) above with an added stabiliser ( including anti -caking agent ) necessary for their preservation or transport; ";

INDEX 2

PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX,, 22-11-1995

[17-41 (ii) in NOTE 3 ,-

(a) in cluase (e), for the figures "38:23" , wherever they occur, the figures "38.24" shallbe substituted;

(b)for clause (g), the following clause shall be substituted , namely:-

"(g) The metals, whether or not pure, metal alloys or cermets , including sintered metal carbides (metal carbides sintered with a metal ) , of Section XV; or";

(ii) in heading No. 28.27, subheading No. 2827.37 and the entries relating thereto shall be omitted;

(iv) in heading No. 28.35, subheading No. 2835.21 and the entries relating thereto shallbe omitted;

(v) in heading No. 28.36, subheading No. 2836.93 and the entries relating thereto shall be omitted ;

(18)inChapter29,-

(i) inNOTE1 , for clause (1), the following clause shallbe substituted, namely:-

"(1) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser ( including an anti-caking agent) necessary for their preservation or transport;";

(ii) in NOTE2,

(a)for clause(a), the following clause shall be substituted, namely:-

"(a) Goods of heading No. 15.04 or crude glycero! of heading No.15.20;";

(b) in clause( i), for the figures " 38.23" , the figures "38.24" shall be substituted;

(iii) inNOTE5,-

(a) in clause (b), the words " or glycerol " shall be omitted;

(b) inclause (d), the words " and glycerol shall be omitted;

(iv) in heading No. 29.05, subheading No. 2905.21 and the entries relating thereto shallbe omitted;

(v) inheading No. 29.33,--

(a) for the entry in column (3 ), the following entry shall be substituted , namely:

"HETEROCYCLIC COMPOUNDS WITH NITROGEN HETERO-ATOM( S) ONLY " :

(b)after subheading No. 2933.40 and the entries relating thereto, in column (3 ), for the words and brackets - Compound containing a pyrimidine ring (whether ornot hydrogenated) or piperazine ring in the structure; nucleic acids and their salts: ", the followingwords and brackets shall be substituted , namely:

-Compounds containing a pyrimidine ring(whether or not hydrogenated) or piperazine ring in the structure:";

(vi) in heading No. 29.34 , for the entry in column (3 ), the following entry shall be substituted, namely:

"NUCLEIC ACIDS AND THEIR SALTS; OTHER HETEROCYCLIC COMPOUNDS " ; :

(19) in Chapter 30,

(i) NOTES 2 and 3 shall be renumbered as NOTES 3 and 4 respectively and before NOTE 3 as so renumbered , the following NOTE shall be inserted , namely:--

2. For the purposes of heading No. 30.02, the expression " modified immunological products " applies only to monocional antibodies (MABs) , antibody fragments, antibody conjugates and antibody fragment conjugates.' ;

(ii) in NOTE 3 as so renumbered, for the word, figure, brackets and letter " Note 3 (d) ", the word , figure, brackets and letter "Note 4 (d)" shall be substituted;

(ii) in-heading No. 30.02, for the entry in column (3), the following entry shall be substituted , namely:-

"HUMAN BLOOD ; ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA AND OTHER BLOOD FRACTIONS AND MODIFIED IMMUNOLOGICAL PRODUCTS, WHETHER OR NOT OBTAINED BY MEANS OF BIOTECHNOLOGICAL PROCESSES; VACCINES, TOXINS, CULTURES OF MICRO- ORGANISMS ( EXCLUDING YEASTS) AND' SIMILAR PRODUCTS" ; L

(iv) insubheading No. 3002.10, for the entry in column (3 ), the following entry shall be substituted , namely:

"-Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes";

(v) in heading No. 30.06, for the entry in column (3 ) , the following entry shall be substituted, namely:

"PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER" ;

(20) in Chapter 31 , in NOTE 1 , in clause (c), for the figures "38.23 " , the figures "38.24" shall be substituted;

(21) inChapter 32,-

(i) in heading No. 32.01 , subheading No. 3201.30 and the entries relating thereto shall be omitted;

(ii) in heading No. 32.14 , in subheading No. 3214.10, for the entry in column (3 ) , the following entry, shall be substituted , namely:-

*-Glaziers' putty, grafting putty, resin cements , caulking compounds and other mastics; painters' fillings";

VI-Extra-17-11

INDEX 17-42]

[PART VI GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

(22) in Chapter 33 ,-

(i) in NOTE 1 , for clause (a), the following clause shall be substituted, namely :-

"(a) Natural oleoresins or vegetable extracts of heading No. 13.01 or 13.02; ";

(ii)NOTES2 and 3 shall be renumbered as NOTES 3 and 4 respectively, and before NOTE 3 as so renumbered , the following NOTE shall be inserted , namely :-

"2.The expression " odoriferous substances" in heading No. 33.02 refers only to the substances of heading No. 33.01,to odoriferous constituents isolated from those substances or to synthetic aromatics.";

(iii) in heading No. 33.01 , in column ( 3) , after the word " RESINOIDS; " the words. " EXTRACTED OLEORESINS; " shall be inserted;

(iv) inheading No.33.02,-

(a) for the entry in column (3 ) , the following entry shall be substituted , namely :---

"MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES (INCLUDING ALCOHOLIC SOLUTIONS) WITH A BASIS OF ONE OR MORE OF THESE SUBSTANCES , OF A KIND USED AS RAW MATERIALS IN INDUSTRY ; OTHER PREPARATIONS BASED ON ODORIFEROUS SUBSTANCES , OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES ";

(b) insubheading No.3302.10, for the entry in column (4) , the entry "290% " shall be substituted;

(23) inChapter 34, in NOTE 5 , in clause ( a) , for the figures " 15.16, 15.19 or 34.02 " , the figures " 15.16, 34.02 or 38.23" shall be substituted ;

(24) in chapter 37,-

(i) in NOTE 1 , the word " materials " sthallbe omitted ;

(ii) for NOTE 2, the following NOTE shall be substituted , namely:-

"2. In this Chapter the word " photographic" relates to the process by which visible images are formed , directly or indirectly, by theaction of light or other forms of radiation on photosensitive surfaces ." ;

(iii) in heading No. 37.02,

(a) after subheading No.3702.20, and the entries relating thereto , in column ( 3) , for the words , Other film , without sprocket holes, ofa width not exceeding 105 mm: ", the following words shall be substituted , namely :-

" -Other film, without perforations , of a width not exceeding 105 mm;" ;

(b)after subheading No. 3702.39 , and the entries relating thereto , in column (3), for the words " -Other film , without sprocket holes, of awidth exceeding 105 mm², the following words shall be substituted , namely:--

"-Other film, without periorations , of a width exceeding 105 mm:";

(25) in Chapter 38 ,-

(i) inNOTE 1 , after clause (c) , the following clause shall be inserted , namely :--

"(d) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading.No. 26.20) , spent catalysts of a kind used principally for the recovery of precious metal ( heading No. 71.12) or catalysts consisting of metals or metal alloys in the form of , for example, finely divided powder or woven gauze ( Section XIV or XV) . " ;

(ii) inNOTE 2, for the figures "38.23 " , the figures "38.24 " shall be substituted;

(iii) in heading No. 38.06 , in subheading No. 3806.20, for the entry in column (3), the following entry shall be substituted, namely :-

-Salts of rosin , of resin acids or of derivatives of rosin or resin acids , other than salts of rosin adducts " ;

(iv) inheading No.38.22, for the entry in column (3), the following entry shallbe substituted, namely:--

" DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING AND PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING , OTHER THAN THOSE OF HEADING NO.30.02 OR 30.06";

(26) inChapter 39 ,-

(i) in NOTE 2,-

(a) for clause (d), the following clause shall be substituted , namely:-

"(d) Solutions(other than collodions) consisting of any of the products specified in headings Nos . 39.01 to 39.13 in volatile organic solventswhen the weight of the solvent exceeds 50% of the weight of the solution (heading No. 32.08 ) ; stamping foils ofheading No. 32.12;" ;

(b) clauses (g) to (v) shall be renumbered as clauses (h ) to (w) respectively and before clause (h) as so renumbered , the following clause shall be inserted , namely:-

"(g) Diagnostic or laboratory reagents on a backing of plastics (heading No. 38.22); " ;

(ii)for NOTE 4, the following NOTE shall be substituted , namely:-

"4.The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or moreby weight to the total polymer content .

INDEX PART VI J

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

[17-43

For the purposes of this Chapter , except where the context otherwise requires , copolymers ( including co - polycondensates , co-polyaddition products , block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominatesby weight over every other single comonomer unit . For the purposes of this NOTE, constituent comonomer units of polymers falling in the same heading shall be taken together.

If no single comonomer unit predominates , copolymers or polymer blends , as the case maybe , are to be classified in the heading which occurs last in numerical order among those which equally merit consideration." ;

(iii) for the SUBHEADING NOTE, the following SUBHEADING NOTE shall be substituted, namely:-

Within any one heading of this Chapter, polymers (including copolymers ) and chemically modified polymers are to be classified according to the following provisions :

(a)Where there is a subheading named "Other " in the same series :

(1)The designation in a subheading of a polymer by the prefix " poly" ( e.g. , polyethylene and polyamide - 6 , 6 ) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content .

(2)The copolymers named in subheading Nos . 3901.30 , 3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content .

(3)Chemically modified polymers are to be classified in the subheading named "Other " , provided that the chemically modified polymers are not more specifically covered by another subheading.

(4) Polymers not meeting ( 1 ), (2) or (3) above , are to be classified in the subheading , among the remaining subheadings in the series , covering polymers of that monomer unit which predominates by weight over every other single comonomer unit . For this purpose , constituent monomer units of polymers falling in the same subheading shall be taken together . Only the constitutent comonomer units of the polymers in the series of subheadings under consideration areto be compared.

(b)Where there is no subheading named "Other " in the same series:

(1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomerunit . Forthis purpose , constituent monomer units of polymers falling in the same subheading shall be taken together . Only the constituent comonomer units of the polymers in the series under consideration are to be compared .

(2)Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions ." ; (27) in Chapter 41 , in heading No. 41.04, in subheading No. 4104.31 , for the entry in column (3) , the following entry shallbe substituted, namely:-.

"--Full grainsains and full grain splits " ;

(28) in Chapter 42, for -NOTE 2 , the following NOTE shall be substituted , namely:---

"2. (A) In addition to the provisions of Note 1 above , heading No. 42.02 does not cover :

(a) Bags made of sheeting of plastics , whether or riot printed, with handles , not designed for prolonged use ( heading No.39.23);

(b)Articles of plaiting materials ( heading No.46.02) .

(B)Articles of heading Nos . 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal , of natural or cultured pearls , of precious or semi - precious stones (natural , synthetic or recoristructed) remain classified in those headings even ifsuch parts constitute more than minor fittings or minor ornamentation , provided that these parts do not give the articles their essential character . If , on the other hand , the parts give the articles their essential character , the articles are to be classified in Chapter 71.";

(29) in Chapter 43 ,-

(i) inNOTE 1 , for the word " hair " , the words " hair or wool " shall be substituted;

(ii) inNOTE 2, in clause (b), for the word "hair " , the words " hair or wool " shall be substituted;

(30) inChapter 44,-

(i ) in NOTE 1 , for clause (b), the following clause-shall be substituted , namely:-

"(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough , whether or not split , sawn lengthwise or cut to length ( heading No. 14.01 );";

(ii) for NOTE 6, the following NOTE shall be substituted, namely:-

"6. Subject to Note 1 above and except where the context otherwise requires , any reference to " wood " in a heading of this Chapter applies also to bamboos and other materials of a woody nature." ;

(iii) after NOTE 6, the following SUBHEADING NOTE shall be inserted , namely:-

INDEX 17-44 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[ PART VI

SUBHEADING NOTE

For the purposes of subheading Nos . 4403.41 to 4403.49 , 4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to4412.99, the expression "Tropical wood" means one of the following types ofwood:

Abura,Acajou d'Afrique , Afrormosia , Ako,Alan, Andiroba, Aningre, Avodire, Azobe, Balau , Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark Red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager , Fuma , Geronggang ,llomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba , Jongkong, Kapur , Kempas , Keruing , Kosipo, Kotibe, Koto,Koto, Light Red Meranti , Limba, Louro,Macaranduba, Mahogany , Makore , Mansonia, Mengkulang, Meranti Bakau ; Merawan , Merbau , Merpauh , Mersawa, Moabi , Niangon , Nyatoh , Obeche , Okoume , Onzabili , Orey, Ovengkol , Ozigo, Padauk , Paldao , Palissandrede Guatemala, Palissandre de Para, Palissandre de Rio , Palissandre de Rose, Pau Marfim , Pulai , Punah , Ramin , Sapelli , Saqui -Saqui , Sepetir, Sipo, Sucupira, Suren , Teak, Tiama, Tola, Virola, White Lauan , White Meranti , White Seraya , YellowMeranti .' ;

(iv) inheading No. 44:15,-

(a) for the entry in column ( 3 ), the following entry shall be substituted , namely:-

* PACKING CASES, BOXES, CRATES , DRUMS AND SIMILAR PACKINGS , OF WOOD ; CABLE - DRUMS OF WOOD; PALLETS , BOX PALLETSX PALLETS AND OTHER LOAD BOARDS, OF WOOD; PALLET COLLARS OF WOOD";

(b) in subheading No. 4415.20, for the entry in column (3 ), the following entry shall be substituted , namely:-

-Pallets , box pallets and other loadboards ; pallet collars ";

(31) inChapter46, in NOTE 1 , for the words and brackets " strips of other vegetable material ( for example , raffia, narrow leaves or strips cut from broad leaves ) or bark,", the words and brackets " strips of other vegetable material ( for example , strips of bark, narrow leaves and raffia or other strips obtained frombroad leaves ), " shall be substituted;

(32) in SECTION X, in the title , for the words "WASTE AND SCRAP OF PAPER OR PAPERBOARD " , the words and brackets "RECOVERED (WASTE AND SCRAP ) PAPER OR PAPERBOARD" shall be substituted;

(33) in Chapter47,

(i) in the title, for the words "Waste and Scrap. of paper or Paperboard" , the words and brackets " Recovered (waste and scrap) paper or paperboard shallbe substituted;

( ) in heading No.47.08, for the entry in column (3) , the following entry shallbe substituted , namely:--

" PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL";

(i ) in heading No. 47.07,-

(a)for the entryin column (3 ), the following entry shallbe substituted, namely:

"RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD";

(b) insubheading No.4707.10, for the entry in column (3), the following entry shallbe substituted, namely:--

*-Unbleached Kraft paper or paperboard or corrugated paper or paperboard";

(c) in subheading No. 4707.20, in column (3 ), for the words "Of other paper", the words " Other paper " shall be substituted;

(d)insubheading No. 4707.30, in column (3 ), for the words "Of paper " , the word "Paper " shall be substituted;

(34) in Chapter48,-

(i)in NOTE1 , clauses (f ) to (o) shall be renumbered as clausas( g ) to(p ) respectively and before clause (g ) as so renumbered, the following clause shall be inserted , namely:-

"(1) Paper impregnated with diagnostic or laboratory reagents (heading No. 38.22); " ;

( #) in NOTE 2, the words "for example, by coating or impregnation", shallbe omitted;

( ⅲ)for NOTE 3 , the following . NOTE shallbe substituted, namely:-

"3. In thisChapter the expression "newsprint " means uncoated paper of a kind used for the printing of newspapers , ofwhich not less than 65%by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi -mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf ( 1 'MPa) on each side exceeding 2.5 micrometres(microns ) , weighing not less than 40 g/m² and not more than 65 g/m²."; 2

(iv) in NOTE 4,

(a) the brackets and sign " ( " )" , wherever they occur, shallbe omitted;

(b)the footnote shall be omitted;

(c)inclauses (d) and (e), for the substituted; 2 figures and letters 2.5 kPa / g // g / m² the figure and letters " 2.5 kPa. m²/g" shallbe

(v) for NOTE 6, the following. NOTE shallbe substituted , namely:-

"6. Except where theterms of the headings otherwise require , paper, paperboard , cellulose wadding and webe of cellulose fibres answering to a description in two or more of the heading Nos. 48.01to 48.11 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.";

(vi) existing NOTE 7 shallbe renumbered as NOTE 7(A) and after NOTE 7(A ) as so renumbered , the following NOTE shallbe inserted, namely:

"7(B).Heading Nos . 48.03 and 48.09 apply only to paper , cellulose wadding and webs of cellulose fibres :

(a) in strips or rolls of a width exceeding 36cm; or

unfolded state."; (b) in rectangular(including square) sheets with one side exceeding 36cm and the otherside exceeding 15 cm in the

(vii) in SUBHEADING NOTE 2, in clause (a), for the figures "38", the figures and letters "3.7 kPa. m² Ag " shallbe substituted;

INDEX PART VI ]

[ 17-45 GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

(viii) in SUBHEADING NOTE 3, for the figures and letters "20 kgf ", the figures and word " 196 newtons " shallbe substituted;

(ix) in SUBHEADING NOTE 4, for the figures " 15 " , the figures and letters " 1.47kPa . m² /g " shall be substituted;

(x) in heading No. 48.03 , for the entry in column (3) , the following entry shall be substituted , namely:--

"TOILET OR FACIAL, TISSUE STOCK , TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A'KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES , WHETHER OR NOT CREPED , CRINKLED , EMBOSSED , PERFORATED , SURFACE - COLOURED , SURFACE - DECORATED OR PRINTED , IN ROLLS OR SHEETS" ;

(xi) in heading No.48.05 , for the entry in column (3 ) , the following entry shali be substituted , namely :

"OTHER UNCOATED PAPER AND PAPERBOARD , IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 2 TO THIS,CHAPTER" :

(xii) in heading No. 48.08, for the entry in column (3 ) , the following entry shall be substituted, namely:---

"PAPER AND PAPERBOARD , CORRUGATED ( WITH OR WITHOUT GLUED FLAT SURFACE SHEETS) , CREPED , CRINKLED, EMBOSSED OR PERFORATED , IN ROLLS OR SHEETS , OTHER THAN PAPER OF THE KIND DESCRIBED IN HEADING No.48.03";

(xiii) in heading No. 48.09, for the entry in column (3) , the following entry shall be substituted , namely :--

"CARBON PAPER , SELF - COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES) . WHETHER OR NOT PRINTED , IN ROLLS OR SHEETS":

(xiv) in heading No. 48.11 , for the entry in column (3 ) , the following entry shall be substituted, namely :-

"PAPER, PAPERBOARD, CELLULOSE WADDING AND WESS OF CELLULOSE FIBRES, COATED , IMPREGNATED , COVERED, SURFACE - COLOURED , SURFACE - DECORATED OR PRINTED , IN ROLLS OR SHEETS , OTHER THAN GOODS OF THE KIND DESCRIBED IN HEADING No. 48.03, 48.09 OR 48.10";

(xv) in heading No. 48.18 , for the entry in column ( 3 ), the following entry shallbe substituted, namely:-

"TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES , OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES , IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM . OR CUT TO SIZE OR SHAPE , HANDKERCHIEFS , CLEANSING TISSUES , TOWELS , TABLECLOTHES , SERVIETTES , NAPKINS FOR BABIES , TAMPONS , BED SHEETS AND SIMILAR HOUSEHOLD , SANITARY OR HOSPITAL , ARTICLES , ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER , CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES ;

(xvi) in heading No. 46.23 , subheading No. 4823.30 arid the entries relating thereto shall be omitted ;

(35) in SECTION ΧΙ ,-

(i) in NOTE 1 ,-

(a) for clause (e), the following clause shall be substituted, namely:-

"(e) Articles of heading No. 30.05 or 30.06 ( for example , wadding , gauze , bandages and similar articles for medical , surgical , dental or veterinary purposes , sterile surgical súture materials ) ; yarn used to clean between the teeth (dental floss), inindividual retail packages , of heading No. 33.06;" ;

(b) inclause (s) the word " or" occurring at the end shallbe omitted;

"(u)Articles of Chapter 96 ( for example, brushes , travel sets for sewing , slide, fasteners and typewriter ribbons ) ; or (v)Artilces of Chapter 97. " ;

(ii) inNOTE 5, for clause (b), the following clause shall be substituted, namely:-

"(b)Dressed for use as sewing thread ; and " ;

(iii) in NOTE 7, for clause (f), the following clause shall be substituted, namely :-

"(f) Knitted or crocheted to shape , whether presented as separate items or in the form of a number of items in the length . ";

(iv) for NOTE 8, the following NOTE shall be substituted , namely:

"8. For the purposes of Chapters 50 to 60 :

(a)Chapters 50 to 55 and 60 and, except where the context otherwise requires , Chapters 56 to 59do not apply to goods made up within the meaning of Note 7 above; and

(b) Chapters 50 to 55 and 60do not apply to goods of Chapters 56 to59." ;

(v) in NOTE 13 , the following shall be inserted at the end , namely:-

17-12-

INDEX 17-46 ]

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

[ PART VI

"For the purposes ofthis Note , the expression "textile garments " means garments of heading Nos. 61.01 to 61.14 and heading Nos . 62.01 to 62.11.';

in SUBHEADING NOTE 2, in clause (B), for sub- clause (c), the following sub- clause shall be substituted , namely:-

(vi) "(c) in the case of embroidery of heading No. 58.10 and goods thereof , only the ground fabric shall be taken into account. However, embroidery without visible ground , and goods thereof, shall be classified with reference to the embroidering threads alone.";

(36) inChapter 52, for SUBHEADING NOTE, the following SUBHEADING NOTE shall be substituted, namely :-

'Forthe purposes of subheading Nos.5209.42 and 5211.42, the expression " denim " means fabrics ofyarns of different colours, of 3-thread or 4-thread twill , including broken twill , warp faced , the warp yarns of which are of one and the same colour and thewaft yarns of which are unbleached , bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.';

(37) in Chapter 58, in heading No. 58.04, for the entry in column (3), the following entry shall be substituted, namely:--

"TULLESAND OTHER NET FABRICS , NOT INCLUDING WOVEN , KNITTED OR CROCHETED FABRICS ; LÁCE IN THE PIECE , IN STRIPS OR IN MOTIFS, OTHER THAN FABRICS OF HEADING No. 60.02" ;

(38) in Chapter.59 ,-

( i) inNOTE 4, for clauses (c) and (d), the following clause shall be substituted , namely:

"(c) Fabrics composed of parallel textile yarns agglomerated with rubber , irrespective of their weight per square metre.

Thisheading does not , however, apply to plates , sheets or strip of cellular rubber , combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40) , or textile products of heading No. 58.11. " ;

(i ) in NOTE 7, in clause (a), for sub -clause (i), the following sub -clause shall be substituted, namely:-

"(i)Textile fabrics, felt and felt- lined woven fabrics , coated , covered or laminated with rubber , leather or other material , of a kind used for card clothing , and similar fabrics of a kind used for other technical purposes , including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); " :

(iii) in heading No. 59.10, for the antry in column ( 3 ) , the following entry shall be substituted , namely:

"TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF TEXTILE MATERIAL . WHETHER OR NOT IMPREGNATED , COATED , COVERED OR LAMINATED WITH PLASTICS, OR REINFORCED WITH METAL OR OTHER MATERIAL";

(iv) in heading No. 59.11 , in subheading No. 5911.10, for the entry in colunin (S), the following entry shall be substituted , namoly:- :

"-Textile fabrics , feit and felt -lined woven fabrics , coated, covered or laminated with rubber, leather or other material , of a kind used for card clothing , and similar fabrics of a kind used for other technical purposes , including narrow fabrics made of velvet Impregnated with rubbes , for covering weaving spindles (weaving beams) " ;

(39) in Chapter 61 ,-

(i) in NOTE 3 , for clause (a) , the following clause shall be substituted , namely :-

identical fabric and comprising:

(a) The term "suit" means a set of garments composed of two orthree pieces made up , in respect of their outer surface, in :

4 -onesuit coat or jacket the outer shell of which , exclusive of sleeves , consists of four or more panels , designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and

-one garment designed to cover the lower part of the body' and consisting of trousers , breeches or shorts (other than swimwear) , a skirt or a divided skirt , having neither braces nor bibs.

4 Allofthe components of a " suit " must be of the same farbic construction , colour and composition ; they must also be of the same style and of corresponding or compatible size . However , these components may have piping ( a strip of fabric sewn into the seam) in a different fabric.

Ifseveral separate components to cover the lowerpart of the bodyare presented together ( for example , two pairs of trousers ortrousers and shorts , or a skirt or divided skirt and trousers ) , the constituent lower part shall be one pair of trousers or, in the case ofwomen's or girls' suits , the skirt or divided skit , the other garments being considered separately.

The term "suit" includes the following sets of garments , whether or not they fulfil- all the above conditions :

-morning dress , comprising a plain jacket (cutaway ) with rounded tails hanging, well down at the back and striped trousers;

-evening dress (tailcoat ) , generally made of black fabric , the jacket of which is relatively short at the front , does not close and has narrow skirts cut in at the hips and hanging down behind;

-dinner jacket suits , in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more ofthe shirt front), but has shiny silk or imitation silk lapels.' ;

INDEX PART -VI ]

[17-47 GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

(ii)NOTES5 to9 shallbe renumbered as NOTES 6 to 10 respectively and before NOTE 6 as so renumbered , the following NOTE shall be inserted, namely :---

"5. Heading No. 61.09 does not cover garments with a drawstring , ribbed waistband or other means of tightening at the bottom ofthe garment ."; :

(iii) in heading No. 61.16, in subheading No. 6116.10, for the entry in column (3 ) , the following entry shall be substituted, namely:-

"-Impregnated , coated or covered with plastics or rubber";

(40) inChapter 62, in NOTE 3, for clause (a), the following clause shall be substituted , namely :

(a) The term "suit" means a set of garments composed of two or three pieces made up, în respect of their outer surface , in identical fabricand comprising:

-one suit coat or jacket the outer shell ofwhich , exclusive of sleeves , consists of four or more panels , designed to cover the upper part ofthe body, possibly with a tailored waistcoat.in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket ; and

-one garment designed to cover the lowerpart of the body and consisting of trousers , breeches or shorts (other than swimwear ) , a skirt or a divided skirt , having neither braces nor bibs .

All of the components of a " suit" must be of the same fabric construction , colour and composition ; they must also be of the same styleand of corresponding or compatibie size. However , these components may have piping (a strip of fabric sewn into the seam).in adifferent fabric.

several separate components to cover the lower part of the body are presented together ( for example , tvra pairs of trousers or trousers and shorts , or a skirt or divided skirt and trousers ) , the constituent lower part shall be one pair of trousers or , in the case of women's or girls' suits , the skirt or divided skirt , the other garments being considered separately.

The term " suit" includes the following sets of garments , whether or not they fulfil all the above conditions :

-morning dress, comprising a plain jacket ( cutaway) with rounded talls hanging well down at the back and striped trousers ;

evening dress (tailcoat ) , generally made of black fabric, the jacket of which is relatively short at the front , does not close and has narrow skirts out in at the hips and hanging down behind;

-dinner jacket suits , in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front ), but has shiny silk or imitation silk lapels . " :.

(41) in Chapter 64 ,

(1) in NOTE 1-

(a) for clause (a), the following cisuse shall be substituted , namely :

"(a)Disposable foot or shoe coverings of flimsy material ( for example , paper, sheeting of plastics ) without applied soles. These products are classified according to their constituent material; " ;

(b) clauses (b) to (e) shall be renumbered as clauses (cito (1) respectively and before clause (c) as so renumbered , the following clause shall be inserted , namely:

"(6) Footwear ci textile material , without an outer sole glued , sewn or otherwise affixed. or applied to the upper (Section XI);";

(ii) for NOTES 2 and 3, the following NOTES shall be substituted, namely :

"2. For the purposes of heading No. 64.06, the term " parts" does not include pegs , protectors , eyelets, hooks, buckles, ornaments, braid, laces , pompons or other trimmings (which are to be classified in their appropriate headings ) orbuttons or other goodsof heading No. 96.06. :

3. For the purposes of this Chapter :

(a) the terms "rubber " and " plastics " include woven fabrics or other textile products with an external layer of rubber or plastics belly visible to the naked eye; for the purpose of this provision , no account should be taken of any resulting change of colour, and

(b)the term "leather " refers to the goods of heading Nos. 41.04 to 41.09. " ;

(iii) in SUBHEADING NOTE ,--

(a) in opening sentence; for the figures "6402.11 " and " 6403.11 " , for the figures "6402.12" and " 6403.12" shall respectively besubstituted;

(b) for clause (b), the following clause shallbe substituted, namely:--

ン "(b) skating boots , ski -boots and cross -country ski footwear , snowboard boots, wrestling boots, boxing boots and cycling shoes.";

(42) in Chapter 68,

(1) in heading No. 68.10 , subheading No. 6810.20 and the entries relating thereto, shallbe omitted;

(ii) in heading No. 68.15, for the entry in column (3) , the following entry shall be substituted, namely:-

INDEX 17-48 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[ PART VI

"ARTICLES OF STONE OR OF OTHER MINERAL SUBSTANCES ( INCLUDING CARBON FIBRES , ARTICLES OF CARBON FIBRESAND ARTICLES OF PEAT) , NOT ELSEWHERE SPECIFIED OR INCLUDED":

(43) in Chapter 69 ,-

(i) in NOTE 2, clauses (b) to (1) shall be renumbered as clauses ( c) to ( m ) respectively , and before clause ( c) as se renumbered, -the following clause shall be inserted , namely :

"(b) Articles of heading No. 68.04; " :

1 (ii) in heading No. 69.03, in subhaading No. 6903.10, for the entry in column ( 3 ) , the following entry shall be substituted .

namely:-

"-Containing by weight more than 50 % of graphite or other carbon or of a mixture of these products";

(44) in Chapter 70,-

(i) in NOTE 2 , for clause (c), the following clause shall be substituted , namely:-

१. (c) the expression " absorbent , reflecting or non - reflecting layer " means a microscopically thin coating of metal or of a chemical . compound ( for example , metal oxide) which absorbs, for example , infra - red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface ofthe glass .' ;

(ii) in heading No. 70.03, for the entry in column (3 ) , the following entry shallbe substituted , namely :--

"CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES , WHETHER OR NOT HAVING AN ABSORBENT ; REFLECTING OR NON - REFLECTING LAYER , BUT NOT OTHERWISE WORKED " ;

(iii) in heading No. 70.04 , for the entry in column (3) , the following entry shall be substituted , namely :

"DRAWN GLASS AND BLOWN GLASS , IN SHEETS , WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON- REFLECTING LAYER , BUT NOT OTHERWISE WORKED " ;

(iv) in heading No. 70.05,-

(a)for the entry in column (3) , the following entry shall be substituted, namely:-

"FLOAT GLASS AND SURFACE GROUND OR POLISHED GLASS , IN SHEETS , WHETHER OR NOT HAVING AN ABSORBENT , REFLECTING OR NON - REFLECTING LAYER , BUT NOT OTHERWISE WORKED":

(b) in subheading No. 7005. 10 , for the entry in.column (3 ) , the following entry shall be substituted, namely :

"-Non- wired glass , having an absorbent , reflecting or non- reflecting layer " ;

(45) in Chapter 71 ,-

( NOTE 3 ,-

(a) clauses (d) to (o) shall be renumbered as clauses (e) to (p) respectively and before clause ( e) as so renumbered , the following clause shall be inserted, namely:-

"(d) Supported catalysts ( heading No.38.15) ; " ;

(b) for clause ( é ) as so renumbered , the following clause shall be substituted, namely :-

"(e) Articles of heading No. 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42; ";

(ii) NOTES 8, 9 and 10 shall be renumbered as NOTES 9, 10 and 11 respectively and before NOTE 9 as so renumbered, the following NOTE shall be inserted , namely :-

"8. Subject to Note 1 (a ) to Section Vi , goods answering to a description in heading No. 71.12 are to be classified in that heading and in no other heading of this Schedule ." ;

(iii) in NOTE 11 as so renumbered, for the word and figure " NOTE 8 ", the word and figure " NOTE 9 " shall be substituted ;

(iv) in heading No. 71.01 , in column (3 ) , the word " UNGRADED" shall be omitted;

(v) inheading No. 71.12, for the entry in column (3 ) , the following entry shall be substittuted, namely:--

"WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL OR PRECIOUS METAL COMPOUNDS , OF A KIND LUSED PRINCIPALLY FOR THE RECOVERY OF PRECIOUS METAL";

(46) in SECTION XV,-

( i) NOTES 3 to 6 shall be renumbered as NOTES 5 to 8 respectively and before NOTE 5 as so renumbered , the following NOTES shall be inserted, namely:

'3. Throughout this Schedule , the expression " base metals " means : iron and steel . copper , nickel , aluminium, lead, zinc, tin, tungsten(wolfram ) , molybdenum , tantalum , magnesium , cobalt , bismuth , cadmium , titanium , zirconium , antimony, manganese , beryllium , chromium , germanium , vanadium , gallium , hafnium, indium , niobium (columbium ) , rhenium and thallium .

4.Throughout this Schedule , the term " cermets " means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component . The term " cermets " includes sintered metal carbides ( metal carbides sintered with a metal ) .' ;

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

[17-49

(ii) in NOTE 6 as so renumbered and in clause (b) of NOTE 7 as so renumbered , for the word and figure "NOTE 3 ", the word and figure"NOTE 5 " shall be substituted ;

(47) inChapter 72.-

( i) in NOTE 1 , for clauses ( 1) and (m ) , the following clauses shall be substituted, namely:--

'(1) Bars and rods, hot- rolled, in irregularly wound coils

Hot-rolled products in irregularly wound coils , which have a solid cross - section in the shape of circles , segments of circles , ovals, rectangles (including squares ) , triangles or other convex polygons (including "flattened circles " and " modified rectangles " , ofwhich two opposite sides are convex arcs , the other two sides being straight , of equal length and parallel ) . These prodücts may have indentations , ribs , grooves or other deformations produced during the rolling process ( reinforcing bars and rods).

(m) Other bars and rods

Products whichdo not conform to any of the definitions at ( ij), (k) or (1) above or to the definition of wire , which have a uniform solid cross - section along their whole length in the shape of circles , segments of circles , ovals , rectangles ( including squares), triangles or other convex polygons (including " flattened circles " and " modified rectangles " , of which two opposite sides are convex arcs, the other, two sides being straight , of equal length and parallel . These products may :.

-have indentations , ribs , grooves or other deformations produced during the rolling process ( reinforcing bars and rods) ;

-be twisted after rolling.';

(ii) in SUBHEADING NOTE 1 , for clause ( e) , the following clause shall be substituted , namely :-

"(e) Silico manganese steel

Alloy steels containingby weight :

-not more than 0.7% of carbon ,

-0.5% or more but not more than 1.9% of manganese , and

-0.6% or more but not more than 2.3% of silicon , but no other element in a proportion that would give the steel the characteristics of another alloy steel . " ;

(48) in Chapter 73,,in heading No. 73.05, for the entry in column (3), the following entry shall be substituted , namely :-

"OTHER TUBES AND PIPES ( FOR EXAMPLE , WELDED , RIVETED OR SIMILARLY CLOSED ) , HAVING CIRCULAR CROSS - SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM , OF IRON OR STEEL " ;

(49) in Chapter 75, after the NOTE ,-

(i) for the words " SUBHEADING NOTE " , the words " SUBHEADING NOTES" shall be substituted ;

(ii)the existing SUBHEADING NOTE shallbe numbered as SUBHEADING NOTE 1 thereof , and after SUBHEADING NOTE 1 , as so numbered, the following SUBHEADING NOTE shall be inserted , namely:-

'2Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading No. 7508.10, the term "wire" applies, only to products , whether or not in coils , of any cross- sectional shape, of which no cross -sectional dimension exceeds 6 mm.';

(50) in Chapter 76 , after the NOTE ,-

(i)for the words "SUBHEADING NOTE " , the words " SUBHEADING NOTES" shall be substituted;

(ii) the existing SUBHEADING NOTE shall be numbered as SUBHEADING NOTE 1 thereof , and after SUBHEADING NOTE 1 as so numbered, the following SUBHEADING NOTE shall be inserted , namely :-

'2Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading No. 7616.91 , the term " wire " applies only to products, whether or not in coils, of any cross- sectional shape , of which no cross -sectional dimension. exceeds 6mm.';

(51) in Chapter 82, in heading No. 82.09, in column (3) , the words " SINTERED METAL CARBIDES OR " shall be omitted .

(52) in SECTION XVI ,-

(i) in NOTE 1 , in clause (o), for the words and figures " of heading No. 96.03 " , the brackets , words and figures "( heading No. 96.03) shallbe substituted;

(ii) in NOTE 2,-

(a) in clause (a), for the brackets , words and figures " (other tharheading Nos . 84.85 and 85.48) " , the brackets, words and figures " (other than heading Nos . 84.09 , 84.31 , 84.48, 84.66, 84.73; 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48 ) " shall be substituted;

(b) in clause (b), for the words " of that kind " , the words and figures "of that kind or in heading No. 84.09, 84.31 , 84.48, 84.66 , 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate " shall be substituted ;

(c)for clause(c), the following clause shall be substituted , namely;-

"(c)All other parts are to be classified in heading No.84.09, 84.31 , 84.48, 84.66, 84.73, 85.03, 85.22 , 85.29 or 85.38 as appropriate or , failing that , in heading No. 84.85 or 85.48. ";

VI-Extra-17-13

INDEX [PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

17-50 ]

(53) in Chapter 84,--

(i) in NOTE 1 , for clause (b), the following clause shall be substituted , namely:

"(b) Machinery or appliances ( for example , pumps) of ceramic material! and ceramic parts of machinery or appliances of any material (Chapter 69); ";

(ii) in NOTE 2, the following shall be inserted at the end , namely:

"Heading No. 34.24 does not cover :

Ink -jet printing machines (heading No.84.43 or 84.71 ) . ";

(iii) for NOTE 4, the following NOTE shall be substituted, namely:

4. Heading No.34.57 applies only to machine-tools forworking metal , other than lathes (including turning centres ) , which can carry out different types of machining pers either :

(a) by foci charige from a magazine or the like in conformity with a machining programme (machining contras).

(b) by the automatic use , simultaneously or sequentially , of different unit heads working on a fixed position workpiece(unit construction machines , single station ) , or

(iv) in NOTE 5 , for clause (B) and the portion beginning with the words "Heading No. " and ending with the words " in residual headings", the following clauses shall be substituiui , meiv

"(B)Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject ic paragraph (E) below , a unit is to be regarded as being a part of a complete system if it meets all of the following conditions:

(2) it is of a kind onlely or principally used in an automatic data processing system;

(2)It is connectable to the central processing unit either directly or through one or more other units; and (c) It is able to accept or deliver data in a form (codes or signals ) which can be used by the system.

parately presented units of an automatio data processing machins are in be classified in heading No. 84.71 X-Yco - ordinate input devices and disk storage units which satisfy the conditions of paragraphs (B ) (b) and ( B) ( c) above, anal asas to be classified as units of heading No.64.71.

(E) Machines performing a specific function ciher than data processing and worporating or working in conjunction with an automatic cata procesing machine ars to be classified in the headings appropriate to their respective functions or, failing that, in residual headings ."; :

(M) after MOTE 7, the following NOTE shall be inserted, namely:

the purposes of heading No.94.70 , the term " pocket - size " applies only to machines the dimensions of which do not exceed 170 mrex 100 mm . x 45 mm.";

(vi ) aker NOTE 8 , as so inserted,-

(a) for the words "SUBHEADING NOTE " , the words "SUEHEADING NOTES" shall be substituted;

(b) existing SUBHEADING NOTE shall be numbered as SUBHEADING NOTE 2 thereof and before SUBHEADING NOTE 2 as 20 numbered, the following SUBHEADING NOTE shall be inserted , namely

"1. For the purposes of Subheading No.8473.49, the term "sysiams" means automatic data processing machines whose units satisfy the conditions laid down in NOTE 5 ( 8 ) to Chapter 24 and which comprise at least a central processing unit, ane input unit (for example , a keyboard or a scanner) , and one output unit (for example , a visual display unit or a printer) .";

(vii) in heading No.84.22.-

(a) for the enux column (3 ) , the following entry shall be substituted, namely :

"DISHWASHING MACHINES ; MACHINERY FOR CLEANING OR DRYING BOTTLES OR OTHER CONTAINERS ; MACHINERY FOR FILLING, CLOSING, SEALING OR LABELLING BOTTLES CANS , BOXES , BAGS OR OTHER CONTAINERS ; MACHINERY FOR CAPSULING BOTTLES , JARS, TUBES AND SIMILAR CONTAINERS ; OTHER PACKING OR WRAPPING MACHINERY ( INCLUDING HEAT-SHRINK WRAPPING MACHINERY) ; MACHINERY FOR AERATING BEVERAGES " ;

(b) in subheading No. 8422.30, for the entry in column (3) , the following entry shall be substituted , namely:

-Machinery for filling , closing, sealing, or labelling botties , cans, boxes , bags or other containers ; machinery for capsuling bottles, jars , tubes and similar containers ; machinery for aerating beverages ";

"-Other packing or wrapping machinery (including heat-shrink wrapping machinery) " ;

(viii) in heading No. 84.43 , for the entry in column (3) , the following entry shall be substituted, namely:-

"PRINTING MACHINERY, INCLUDING INK -JET PRINTING MACHINES , OTHER THAN THOSE OF HEADING NO.84.71 ; MACHINES FOR USES ANCILLARY TO PRINTING" ; نگے

(ix) in heading No. 84.58, for the entry in column (3 ) , the following entry. shall be substituted, namely:

INDEX PART VI ]

[17-51.

GUJARAT GOVERNMENT GAZETTE, EX . , 22-11-1995

"LATHES ( INCLUDING TURNING CENTRES ) FOR REMOVING METAL" :

(x) in heading No.84.59 , for the entry in column (3) , the following entry shall be substituted, namely :-

"MACHINE- TOOLS ( INCLUDING WAY- TYPE UNIT HEAD MACHINES ) FOR DRILLING , BORING , MILLING , THREADING OR TAPPING BY REMOVING METAL, OTHER THAN LATHES ( INCLUDING TURNING CENTRES ) OF HEADING NO.84.58 " ;.

(xi) in heading No. 84.60, in column (3) , the words ", SINTERED METAL CARBIDES " shall be omitted ;

(xii) in heading No. 84.61 , in column (3 ) the war , SINTERED METAL CARBIDES" shall be omitted;

in heayu. 04.03 , in column (3) , the words " , SINTERED METAL CARBIDES " shall be omitted;

(xiv) in heading No. 84.67, for the entry in column (3), the following entry shall be substituted , namely:--

"TOOLS FOR WORKING IN THE HAND , PNEUMATIC , HYDRAULIC OR WITH SELF-CONTAINED NON- ELECTRIC MOTOR " ;

(xv) in heading No. 84.70,-

(a) for the entry in column (3 ) , the following entry shall be substituted, namely :-

"CALCULATING MACHINES AND POCKET -SIZE DATA RECORDING, REPRODUCING AND DISPLAYING MACHINES WITH CALCULATING FUNCTIONS; ACCOUNTING MACHINES, POSTAGE- FRANKING MACHINES , TICKET- ISSUING MACHINES AND SIMILAR MACHINES , INCORPORATING A CALCULATING DEVICE ; CASH REGISTERS" ;

(b) insubheading No. 8470.10, in column (3) , for the words "external source of power " , the words " external source of electric power and pocket -size data recording , reproducing and displaying machines with calculating functions " shall be substituted;

(xvi) in heading No. 84.83,

(a) incolumn (3), for the words " BALL SCREWS ", the words " BALL OR ROLLER SCREWS " shall be substituted ;

(b) in subheading No. 8483.40, in column (3) for the words "ball screws " , the words "ball or roller screws " shall be substituted;

(xvii) in heading No. 84.84 , in column (3 ) , for the words "SIMILAR PACKINGS " , the words " SIMILAR PACKINGS; MECHANICAL SEALS" shall be substituted;

(54) in Chapter 85,-

(i) in NOTE 4 , for the portion beginning with the words "The term " and ending with the words " connecting elements ", the following shall be substituted , namely :-

"Theexpression "printed circuits " does not cover circuits combined with elements other than those obtained during the printing process , nor does it cover individual , discreet resistors , capacitors or inductances . Printed circuits may, however, be fitted with non-printed connecting elements . " ;

(ii) after NOTE 6, the following NOTE and SUBHEADING NOTE shall be inserted, namely:-

**7. For the purposes of heading No.85.48 , " spent primary cells , spent primary batteries and spent electric accumulators " are those which are neither usable as such because of breakage , cutting- up, wear or other reasons, nor capable of being recharged.

SUBHEADING NOTE

Subheading Nos . 8519.92 and 8527.12 cover only cassette - players with built- in amplifier, without built- in loudspeaker , capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45mm.";

(iii) in heading No.85.10, for the entry in column (3 ), the following entry shall be substituted , namely:-

"SHAVERS , HAIR CLIPPERS AND HAIR- REMOVING APPLIANCES , WITH SELF - CONTAINED ELECTRIC MOTOR " ;

(iv) in heading No.85.15, in column (3) , for the words " SINTERED METAL CARBIDES " , the word " CERMETS " shall be substituted;

(v) in heading No.85.22, for the entry in column (3 ) , the following entry shall be substituted, namely:--

"PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH THE APPARATUS OF HEADING Nos . 85.19 TO 85.21 " ;

(vi) inheading No.85.25, for the entry in column (3) , the foliowing entry shall be substituted , namely :---

*TRANSMISSION APPARATUS FOR RADIO TELEPHONY, RADIO- TELEGRAPHY, RADIO- BROADCASTING OR TELEVISION , WHETHER OR NOT INCORPORATING RECEPTION APPARATUS OR SOUND RECORDING QA REPRODUCING APPARATUS; TELEVISION CAMERAS ; STILL IMAGE VIDEO CAMERAS AND OTHER VIDEO CAMERA RECORDERS" :

(vii) in heading No.85.37, for the entry in column (3 ), the following entry shall be substituted , namely:--

"BOARDS, PANELS, CONSOLES , DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF HEADING No. 85.35 OR 85.36, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELECTRICITY, INCLUDING THOSE INCORPORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90, AND NUMERICAL CONTROL APPARATUS , OTHER THAN. SWITCHING APPARATUS OF HEADING No. 85.17";

(55) inSECTION XVII , for NOTE 4, the foliowing NOTE shall be substituted, namely:-

INDEX 17-52 ]

[PART VI GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

"4. For the purposes of this Section:

(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;:

(b)Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

(c)Aircraft specially con Chapter 88. "; constructed so that t that they can also be used as road vehicles are classified under the appropriate heading of (56) in Chapter 87, in NOTE 2, the following paragraph shall be inserted, namely:-

"Machines and working tools designed for fitting to tractors of heading No. 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor , and whether or not mounted on it . " ;

(57) in Chapter 88,-

(i) after the title of the Chapter , the following shallbe inserted , namely :-

'SUBHEADING NOTE.

For the purposes of subheading Nos . 8802.11 to 8802.40 , the expression " unladen weight " means the weight of the machine in normal flying order , excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.';

(ii) inheading No. 88.02; for the entry in column (3) , the following entry shall be substituted, namely:

"OTHER AIRCRAFT (FOR EXAMPLE , HELICOPTERS , AEROPLANES) ; SPACECRAFT ( INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES" ;

(iii) in heading No. 88.04, for the entry in column (3 ) , the following entry shall be substituted , namely :

"PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO" ;

(58) in Chapter 90 , -

(i) in NOTE 1 , in clause (h), for the words , brackets and figures " sound heads ( heading No. 85.22) ; " , the words , brackets and figures " sound heads (heading No. 85.22 ) ; still image video camera and other video camera recorders ( heading No. 85.25) ; " shall . besubstituted;

( #) in heading No. 90.10, in column (3) , for the words "APPARATUS FOR THE PROJECTION " , the words "APPARATUS FOR THE PROJECTION OR DRAWING " shallbe substituted ;

(iii) in heading No. 90.25, subheading No. 9025.20 and the entries relating thereto shall be omitted;

Chapter 91 , -

() in heading No , 91.01 ,-

(a) in the portion occurring immediately after heading No. 91.01 , in column (3 ), for the words " -Wrist-watches ,battery or accumulator powered, whether or not incorporating a stop- watch facility." , the following words shallbe substituted , namely:-

"-Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: " ;

(b) insubheading No. 9101.91 , for the entry in column (3) , the following entry shall be substituted , namely:----

*-- Electrically operated";

(ii) in heading No. 91.02 , -

(a) inthe portion occurring immediately after heading No. 91.02, in column (3) , for the words " -Wrist - watches,battery or accumulator powered, whether or not incorporating a stop watch facility. " the following words shall be substituted, namely:-

"-Wrist-watches, electrically operated, whether of not incorporating astop-watch facility:";

(b) insubheading No. 9102.91 , for the entry in column (3) , the following entry shall be substituted, namely:-

"--Electrically operated ";

( ii) in heading No. 91.03, in subheading No. 9103.10, for the entry in column (3) , the following entry shallbe substituted, namely:-

"-Electrically operated";

(iv) in heading No. 91.05,-

(a) in subheading No. 9105.11 , for the entry in column (3 ) , the following entry shall be substituted , namely:-

"--Electrically operated";

(b) in subheading No. 9105.21 , for the entry in column (3 ) , the following entry shall be substituted , namely:

"--Electrically operated" ;

"--Electrically operated";

INDEX GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

PARTVI 1

(v) inheading No. 91.08 , in the portion occurring immediately after heading No. 91.08, in column (3 ) , for the words " -Batteryor accumulator powered: " , the following words shall be substituted , namely:-

"-Electrically operated:";

(vi) in heading No. 91.09, in the portion occurring immediately after heading No. 91.09, in column (2) , for the words "-Battery or accumulatorpowered: ", the following words shall be substituted, namfely:-

*-Electrically operated:";

(60) inChapter 92, in heading No.92.06, in column (3 ) , for the word " MARACCAS " , the word "MARACAS " shall be substituted;

(61) inChapter 95 , in NOTE 1 , for clause (m), the following cłause shall be substituted, namely:-

"(m)Pumps for liquids (heading No. 84.13 ) , filtering, or purifying machinery and apparatus for liquids or gases ( heading No. 84.21 ) , electric motors ( heading No. 85.01 ) , electric transformers ( heading No.85.04) or radio remote control apparatus. (heading No. 85.26) ; ";

(62) in Chapter 96, in heading No.96.14, subheading No.9614.10 and the entries relating thereto shall be omitted ;

(63) in Chapter 97, for NOTE 3 , the following NOTE shall be substituted , namely:-

"3. Heading No.97.03 does not apply to mass - produced reproductions or works of conventional craftsmanship of a commerciai character, even if these articles are designed or createdby artists. ".

PART II

Description of article `eadingNo. Subheading No.

(3)

(2)

(1 )

In the First Schedule to the Customs Tariff Act, - Rateofduty

Standard

Preferential Areas

(5) (4)

(1) in Chapter 1 , for heading No. 01.05, subheadirig Nos. 0105.11 , 0105.19, 0105.91 and 0105.99 and the entries relating thereto, the following heading , subheadings and entries shall be substituted , namely:-

"01.05

LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS

DOMESTICUS, DUCKS , GEESE ,

TURKEYS AND GUINEA FOWLS

Weighing not more than 185 g :

50%

Fowls of the species Gallus domesticus

0105.11

0105.12

Turkeys

Other 0105.19

Other:

0105.92

50%

Fowls of the species Gallus domesticus,

weighing not more than 2,000 g Fowls of the species Gallus 0105.93

50%

domesticus , weighing more than 2,000 g

Other

0105.99

(2) in Chapter 2, for heading No. 02.07, subheading Nos . 0207.10, 0207.21 , 0207: 22, 0207.23 , 0207.31 , 0207.39, 0207.41, 0207.42, 0207.43 and 0207.50 and the entries relating thereto, the following heading , subheadings and entries shall be substituted , namely:-

"02.07

MEAT, AND EDIBLE OFFAL, OF THE POULTRY OFHEADING No. 01.05 , FRESH , CHILLED OR FROZEN

Offowls of the species Gallus domesticus :

0207.11

10%

Not cut in pieces, fresh or chilled

0207.12

Notcut in pieces , frozen 10%

10%

Cuts and offal, fresh or chilled

0207.13

Cuts and offal , frozen 0207.14

Ofturkeys:

0207.24

10%

Notcut in pieces, fresh or chilled

0207.25

Not cut in pieces , frozen 10%

10%

Cutsand offal, fresh or chilled

0207.26.

Cuts and offal , frozen 0207.27

INDEX -17-14 .

10% 17-54 ]

[PART VI

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

3 2

Ofducks, geese or guinea fowls :

0207.32

10%

Not cut in pieces , fresh or chilled

0207.33

Not cut in pieces , frozen

0207.34

10%

Fatty livers , fresh or chilled

Other, fresh or chilled 0207.35

Other, frozen 0207.36

10%

(3) in Chapter 4, for heading No. 04.05 and the entries relating thereto , the following heading , subheadings and entries shall be substituted , namely:-

"04.05

BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS

Butter 0405.10

0405.20

Dairyspreads

Other 0405.90

40%

(4) in Chapter 6 , in heading No. 06.02 , after subheading No. 0602.40 and the entries relating thereto , for the word " -Other." and subheading Nos . 0602.91 and 0602.99 and the entries relating thereto , the following subheading and entries shall be substituted, namely:-

Other "0602.90

15) in Chapter 8,-

10%

(i) in heading No. 08.01 , for subheading Nos. 0801.10, 0801.20 and 0801.30 and the entries relating thereto, the following subheadings and entries shall be substituted, namely: ---

" Coconuts:

Desičcated 0801.11

Other 0801.19

Brazil nuts:

In shall 0801.21

Shelled 0801.22

Cashew nuts:

In shell 0801.31

Shelled 0901.32

40%,

*40% 50%

40% 50%

50%

40%

40% 50% .

40%"; 50%

(il) in heading No. 08.07, for subheading No. 0807.10 and the entries relating thereto, the following subheadings and entries shall be substituted , namely:-

Melons(including watermelons) :

Watermelons 0807.11

Other 0807.19

40% 50%

40%"; 50%

(iii) in heading No. 08.10, after subheading. No. 0810.40 and the entries relating thereto , the following subheading and entries shallbe inserted , namely:-

Kiwifruit "0810.50

40%"; 50%

(6) inChapter 9, in heading No. 09.01 , for subheading Nos. 0901.30 and 0901.40 and the entries relating thereto , the following- subheading and entries shall be substituted , namely:-

Other "0901.90:

10% less 10%

13 paise

perkg";

10%

(7) in Chapter 14, in heading No. 14.02 , after subheading No.1402.10 and the entries relating thereto , for the word " -Other. " and subheading Nos . 1402.91 and 1402.99 and the entries relating thereto, the following subheading and entries shall be substituted, namely:-

Other "1402.90

(8) in Chapter 15, for heading No. 15.20, subheading Nos . 1520.10 and 1520.90 and the entries relating thereto. the following heading and entries shall be substituted, namely:

50%

GLYCEROL , CRUDE ; GLYCEROL WATERS

1520:00

"15.20

AND GLYCEROL LYES

INDEX PART VI ]

[17-56 GUJARAT GOVERNMENT GAZETTE , ΕΧ. , 22-11-1995

(9) inChapter 16, in heading No. 16.02 , after subheading No. 1602.31 and the entries relating thereto , the following subheading and entries shallbe inserted , namely :-

"1602.32

50%

Offowls of the species Gallusdomesticus

(10) in Chapter 17, in heading No. 17.02, for subheading No.1702.10 and the entries relating thereto , the following subheadings and entries shall be substituted , namely:-

Lactose and lactose syrup :.

1702.11

25%

Containingby weight 99% or more

lactose, expressed as anhydrous

lactose calculated on the dry matter

1702.19

25%

Other

(11) in Chapter 19, in heading No.19.04, after subheading No. 1904.10 and the entries relating thereto , the following subheading and entries shallbe inserted , namely:-

50%

"1904.20

Prepared foods obtained from unroasted

cereal flakes or from mixtures of unroasted cereal- flakes and roasted cereal flakes or swelled cereals

12) in Chapter 21 , in heading No. 21.01 , for subheading No.2101.10 and the entries relating thereto, the following subheadings an entries shallbe substituted, namely:

Extracts, essences and concentrates of coffee, and preparations with a basis ofthese extracts , essences or concen- trates or with a basis of coffee :

2101.11

50%

Extracts , essences and concentrates

2101.12

50%

Preparations with a basis of extracts , essences or concentrates or with a basis of coffee

(13) in Ohapter 22, in heading No. 22.08 , aftor subhoedliny No. 2208 50 and the entries relating thereto, the following subheadings and entries shall be inserted, namely:

"2208.60

Vodka

-290%

2208.70

290%

Liqueurs and cordials

(14) in Chapter 23, in heading No. 23.06, after subheading No. 2306.60 and the entries relating thereto, the following subheading and entries shallbe inserted , namely:-

"2306.70

50%

Ofmaize(corn) germ

(15) in Chapter 25 ,-

(i) for heading No.25.03 , subheading Nos . 2503.10 and 2503.90 and the entries relating thereto, the following heading and entries shall be substituted , namely:-

"25.03

2503.00

50%

..";

SULPHUR OF ALL KINDS , OTHER THAN SUB- LIMED SULPHUR , PRECIPITATED SULPHUR AND COLLOIDAL SULPHUR

(ii) inheading No.25.13 , after subheading No. 2513.19 and the entries relating thereto , for the words " -Emery, natural corundum, natural garnet and other natural abrasives :" and, subheading Nos . 2513.21 and 2513.29 and the entries relating thereto, the following subheading and entries shall be substituted, namely :--

"2513.20

50%

Emery, natural corundum, natural

garnet and other, natural abrasives

(16) in Chapter 28,-

(i) in heading No. 28.41 , for subheading No. 2841.60 and the entries relating thereto, the following subheadings and entries shall be substituted , namely:

Manganites, manganates and permanganates :

2841.61

Potassium permanganate

2841.69

50% 50%

Other

INDEX [ PART VI 17-56 ]

GUJARAT GOVERIMENT GAZETTE , EX. , 22-11-1995

5 1

(i) for heading No.28.48 , subheading Nos . 2848.10 and 2848.90 and the entries relating thereto , the following heading and entries shall be substituted , namely:-

50%

"28.48

2848.00

PHOSPIDES , WHETHER OR NOT CHEMICALLY

DEFINED , EXCLUDING FERROPHOSPHORUS

(17) in Chapter 29 ,-

() inheading No. 29.03 , for subheading No. 2903.40 and the entries relating thereto , the following subheadings and entries shall be substituted , namely:-

" Halogenated derivatives of acyclic hydrocarbons containing two or more differenthalogens :

50%

2903.41

Trichlorofluoromethane

50%

2903.42

Dichlorodifluoromethane

50%

2903.43

Trichlorotrifluoroethanes

50%

2903:44

Dichlorotetrafluoroethanes

and chloropentafluoroethane

50%

2903.45 .

Other derivatives perhalogenated

only with fluorine and chlorine

50%- 2903.46

Bromochlorodifluoromethane ,

bromotrifluoromethane and

dibrornotetrafluoroethanes

50%

2903.47

Other perhalogenated derivatives

50%

2903.49

Other

(ii) in heading No. 29.05, after subheading No. 2905.44 and the entries relating thereto, the following subheading and entries shall be inserted , namely:---

50%

"2905.45

Glycerol

(iii) in heading No. 29.14

(a) for subheading No. 2914.30 and the entries relating therato , the following subheadings and entries shall be substituted, namely:-

Aromatic ketones without other

oxygenfunction :

50%

2914.31

Phenylacetone ( 1 -phenylpropan - 2-one)

50%

Other

2914.39.

(b) after subheading No. 2914.30 as substituted by subheading Nos . 2914.31 and 2914.39 , for the words " -Ketone -alcohols and ketone-aldehydes : " and subheading Nos . 2914.41 and 2914.49 and the entries relating thereto , the following subheading and entries shall be substituted , namely:-

50%

"2914.40

Ketone-alcohols and ketone - aldehydes

(iv) inheading No. 29.16 , for subheading No. 2916.33 and the entries relating thereto, the following subheadings and entries shall be substituted , namely :-

50%

"2916.34

Phenylacetic acid and its salts

50%

2916.35

Esters of phenylacetic acid

(v) in heading No. 29.22, after subheading No. 2922.42 and the entries relating thereto , the following subheading and entries . shall be inserted , namely :

50%

..";

"2922.43

Anthranilic acid and its salts

(vi) inheading No. 29.24 , after subheading No. 2924.21 and the entries relating thereto , the following subheading and entries shall be inserted, namely :-

50%

"2924.22

2-Acetamidobenzoic acid

INDEX [17-57

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

PARTVI ]

3 2

(vii) in heading No. 29.32, for subheading No. 2932.90 and the entries relating thereto , the following subheadings and entries shall be substituted, namely:-

Other:

Isosafrole 2932.91

2932.92

50%

1-(1,3 -Benzodioxol -5 -yl ) propan - 2 -ohe

2932.93

Piperonal

2932.94

Safrole

Other 2932.99

50%

(viii) in heading No. 29.33, after subheading No. 2933.31 and the entries relating thereto , the following subheading and entries shall be inserted , namely:-

"2933.32

Piperidine and its salts

(ix) in heading No. 29.39,-

50%

(a) for subheading No. 2939.40 and the entries relating thereto , the following subheadings and entries shall be substituted , namely:-

Ephedrines and their salts :

2939.41

Ephedrine and its salts

2939.42

40% 50%

Pseudoephedrine ( INN ) and its salts

Other 2939.49

40%" ;

50%

(b) for subheading No. 2939.60 and the entries relating thereto, the following subheadings and entries shall be substituted, namely:-

Alkaloids of rye ergot and their derivatives; salts thereof:

2939.61

50%

Ergometrine ( INN ) and its salts

2939,62

50%

Ergotamine ( INN ) and its salts

2939.63

50%

Lysergic acid and its salts

Other 2939.69

50%

(18) inChapter 30, in heading No.30.02, after subheading No.3002.20 and the entries relating thereto , for the words "-Vaccinesfor veterinary medicine." and subheading Nos . 3002.31 and 3002.39 and the entries relating thereto, the following subheading and entries shall be substituted, namely:-

"3002.30

50%

40%":

Vaccines for veterinary, medicine

(19) inChapter 32, in heading No. 32.06 , for subheading No. 3206.10 and the entries relating thereto, the following subheading and entries shall be substituted , namely:-

Pigments andpreparations based

on titanium dioxide:

3206.11

50%

Containing 80% or more by weight of titanium dioxide

calculated on the dry weight .

Other 3206.19

50%

(20) in Chapter 33, for heading No. 33.06 , subheading Nos . 3306.10 and 3306.90 and the entries relating thereto , the following heading , subheadings, and entries shall be substituted , namely:---

PREPARATIONS FOR ORAL OR DENTAL HYGIENE,

"33.06

INCLUDING DENTURE FIXATIVE PASTES AND

POWDERS: YARN USED TO CLEAN BETWEEN

THE TEETH (DENTAL FLOSS ) , IN INDIVIDUAL

RETAIL PACKAGES

3306.10

Dentifriceş 3306.20

50%

Yam used to clean between the teeth (dental floss)

              3306.90                   Other                                               50%
  (21) inChapter 35, in heading No. 35.02, for subheading Nos . 3502.10 and 3502.90 and the entries relating thereto, the following
subheadings and entries shall be substituted, namely:-
                                    "
                                        Eggalbumin:
              3502.11                   Dried                                               50%
              3502.19                   Other                                               50%
              3502.20                                                                       50%

Milk albumin , including concentrates

oftwo or more whey proteins

Other 3502.90

Extra-17-15

INDEX

50% 17-58 ]

GUJARAT GOVERNMENT CAZETTE, EX. , 22-11-1995

[PARTVI

(22) in Chapter 38, for heading No. 38.23 , subheading Nos. 3823.10 , 3823.20, 3823.30 , 3823,40, 3823.50, 3823.60 and 3823.90 and the entries relating thereto, the following headings , subheadings and entries shall be substituted, namely:

"38.23

INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING ; INDUSTRIAL FATTY ALCOHOLS

Industrial monocarboxylic fatty acids;

acidoils from refining:

3823.11

Stearic acid

50%

3823.12

Oleic acid

50%

3823.13,

50% ,

Tall oil fatty acids

3823.19

Other

50%

3823.70

50%

Industrial fatty alcohols

38.24

PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES , CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES ( INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS ) , NOT ELSEWHERE SPECIFIED OR INCLUDED: RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES , NOT ELSEWHERE SPECIFIED OR- INCLUDED

3824.10

50%

Prepared binders for foundry moulds on cores

3824.20

50%

Naphthenic acids , their water - insoluble salts and their esters

3824.30

50%

Non-agglomerated metal carbides mixed

together or with metallic binders

3824.40

50%

Prepared additives for cements, mortars or concretes

3824.50

50%

Non-refractory mortars and concretes

3824.60

50%

Sorbitol other than that of subheading No. 2905.44

Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or moredifferent halogens:

3824.71

50%

Containing acyclic hydrocarbons perhalogenated

onlywith flourine and chiorine

3824.79-

Other

50%

3824.90

Other

50%

(23) in Chapter 39, for heading No. 39.05, subheading Nos . 3905.11 , 3905.19, 3905.20 and 3905.90 and the entries relating ereto, the following heading , subheadings and entries shall be substituted , namely:--

"39.05

POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS , IN PRIMARY FORMS ; OTHER VINYL POLYMERS IN PRIMARY FORMS

Polyvinyl acetate :

3905.12

50%

In aqueous dispersion

3905.19

Other

50%

Vinyl acetate copolymers:

3905.21

50%

In aqueous dispersion

3905.29

Other

50%

3905.30

50%

Polyvinyl alcohol , whether or not containing unhydrolysed acetate groups Other:

3905.91

50%

Copolymers

3905.99

Other

50%

(24) in Chapter 40, for heading No. 40.10, subheading Nos . 4010.10, 4010.91 and 4010.99 and the entries relating thereto, the lowing heading , subheadings and entries shall be substituted , namely :

INDEX PART VI |

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[17-59

"40.10

CONVEYOR OR TRANSMISSION BELTS OR

BELTING , OF VULCANISED RUBBER

Conveyor belts or belting:

:4010.11

50%

Reinforced only with metal

4010.12

50%

Reinforced only with textile materials

4010.13

50%

Reinforced only with plastics

2010.19

Other

50%

Transmissionbelts or belting :

4010.21

50%

Endless transmission belts of trapezoidal cross-section (V- belts ) , whether or not grooved , of a circumference exceeding 60 cm but not exceeding 180 cm

4010.22

50%

Endless transmission belts of trapezoidal cross-section (V-belts ) , whether or not grooved, of a circumference exceeding 180 cm but not exceeding 240 cm

4010.23

50%

Endless synchronous belts , of a circumference exceeding 60 cm but not exceeding 150 cm

4010.24

50%

Endless synchronous belts , of a circumference exceeding 150 cm but not exceeding 198 cm

4010.29.

Other

50%

(25) in Chapter 44,

(inheading No. 44.03 , after subheading No. 4403.20 and the entries relating thereto , for the words " -Other, of the following tropicalwoods: " , subheading Nos. 4403.31 , 4403.32, 4403.33, 4403.34 and 4403.35 and the entries relating thereto , the following subheadings and entries shall be substituted , namely : --

Other, of tropical wood specified in Subheading Note 1 to this Chapter :

4403.41

25%

Dark Red Meranti , Light Red Meranti and

Meranti Bakau

4403.49

Other

25%

(i) inheading No. 44.07 , after subheading No. 4407.10 and the entries relating thereto, for the words " -Of the following tropical woods." and subheading Nos . 4407.21 , 4407.22 and 4407.23 and the entries relating thereto , the following subheadings, and entries shall be substituted , namely :--

" -Of tropical wood specified in Sub- heading Note 1 to this Chapter:

4407.24

50%

Virola, Mahogany ( Swietenia spp. ),

Imbuia and Balsa

4407.25

50%

Dark Red Meranti , Light Red

Meranti and Meranti Bakau

4407.26

50%

White Lauan , White Meranti ,

White Seraya , Yellow Meranti and Alan

Other

4407.29

50%

(ii) in heading No.44.08, for subheading No.4408.20 and the entries relating thereto , the following subheadings and entries shall be substituted, namely :-

Oftropical wood specified in Sub- heading Note 1 to this Chapter:

4408.31

50%

DarkRed Meranti , Light Red Meranti

and Meranti Bakau

4408.39

Other

50%

(iv) in heading No. 44.10 , for subheading No. 4410.10 and the entries relating thereto , the following subheadings and entries shali be substituted, namely:-

"-Ofwood:

4410.11

50%

Waferboard, including oriented strand board

4410:19

Other

50%

INDEX [ PART VI 17-60 ]

GUJARAT GOVERNMENT GÄZETTE , EX. , 22-11-1995

(v) for heading No. 44.12, subheading Nos . 4412.11 , 4412.12, 4412.19 , 4412.21 , 4412.29, 4412.91 and 4412.99 and the entries relating thereto, the following heading, subheadings and entries shall be substituted , namely:-

"44.12

PLYWOOD , VENEERED PANELS AND SIMILAR

LAMINATED WOOD

50%

Plywood, consisting solely of sheets ofwood, each ply not exceeding 6mm thickness: With at least one outer ply of tropical

4412.13

wood specified in Subheading Note 1 to this Chapter

50%

4412.14

Other , with at least one outer ply ofnon -coniferous wood

50%

Other

4412.19

Other, with at least one outer ply ofnon-coniferous wood:

50%

4412:22

With at least one ply of tropical wood specified in Subheading Note 1

tothisChapter

50%

4412.23

Other, containing at least one layer .

ofparticle board

50%.

Other

4412.29

Other:

50%

4412.92

With at least one ply of tropical wood specified in Subheading Note 1

tothis Chapter

50%

4412.93

Other , containing at least one layer

ofparticle board

50%

Other

4412.99

(26) in Chapter 47 , in heading No. 47.06, after subheading No. 4706.10 and the entries relating thereto , the following subheading and entries shall be inserted , namely:-

40%

"4706.20

Pulps of fibres derived from recovered (waste and scrap) paper or paper board

(27) in Chapter 48 , in heading No. 48.07, after subheading 4807.10 and the entries relating thereto , for the word " -Other" and subheading Nos . 4807.91 and 4807.99 and the entries relating thereto, the following subheading and entries shall be substituted,

50%

Other

"4807.90

(28) in Chapter 52, in heading No. 52.05,-

() for subheading No. 5205.25 and the entries relating thereto , the following subheadings and entries shall be substituted, namely:-

50%

"5205.26

Measuring less than 125 decitex but

not less than 106.38 decitex ( exceeding 80 metric number but not exceeding 94 metric number )

50%

Measuring less than 106.38 decitex

5205.27

but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)

50%

5205.28

Measuring less than 83.33 decitex

(exceeding 120 metric number)

(i ) for subheading No. 5205.45 and the entries' relating thereto , the following subheadings and entries shall be substituted, namely:-

50%

"5205.46

Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number . but not exceeding 94 metric number per single yarn )

INDEX PARTVI]

GUJARAT GOVERNMENT GAZETTE , ΕΧ . , 22-11-1995

[17-61

50%

5205.47

Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex ( exceeding 94 metric number but not exceeding 120 metric number per single yarn)

50%

5205.48

Measuring per single yarn less than 83.33 decitex ( exceeding 120 metric number per single yarn )

(29) in Chapter 54, in heading No. 54.07, for subheading No. 5407.60 and the entries relating thereto, the following subheadings and entries shallbe substituted , namely:-

" Otherwoven fabrics, containing 85% ormorebyweight of polyester filaments:

50%

5407.61

Containing 85% or more by weight of

non-textured polyester filaments

50%

Other

5407.69

い

(30) inChapter 56, for heading No.56.03 and the entries relating thereto , the following heading, subheadings and entries shallbe substituted , namely:-

"56.03

NONWOVENS , WHETHER OR NOT IMPREGNATED, COATED , COVERED OR LAMINATED

Ofman-madefilaments:

50%

5603.11

Weighing not more than 25 g /m2

50%

5603.12

Weighing morethan 25 g/m2 but not more than 70 g /m2

50%

5603.13

Weighing more than 70 g /m2 but not more than 150 g/m2

50%

5603.14

Weighing more than 150 g /m2

Other:

50%

5603.91

Weighing not more than 25 g /m2

50%

5603.92

Weighing more than 25 g/ m2 but not more than 70 g /m2

50%

5603.93

Weighing more than 70 g/m2 but not more than 150 g/m2

50%

5603.94

Weighing more than 150 g /m2

(31) in Chapter 63 , in heading No. 63.05 , after subheading No.6305.20 and the entries relating thereto, for the words " -Ofman- made textile materials " and subheading Nos . 6305.31 and 6305.39 and the entries relating thereto , the following subheadings and entries shall be substituted , namely :-

*- Ofman- made textile materials :

50%

Flexible intermediate bulk containers

6305.32

50%

6305.33

Other, of polyethylene or polypropylene

strip or the like

50%

Other

6305.39

(32) inChapter 64,-

() in heading No. 64.02, for subheading No. 6402.11 and the entries relating thereto, the iollowing subheading and entries stiall be substituted, namely :-

50%.

..";

"6402.12

Ski -boots , cross -country ski

footwear and snowboardboots

(i) in heading No. 64.03, for subheading No. 6403.11 and the entries relating thereto , the following subheading and entries shall be substituted, namely:

50%

..";

"6403.12

Ski-boots, cross-country ski

footwear and snowboardboots

(33) inheading No. 69.09 , after subheading No. 6909.11 and the entries relating thereto , the following subheading and entries shall be inserted , namely :-

50%

*6909.12

Articles having a hardness equivalent to 9 or more on the Mohs scale

VI Eutra - 17-16 INDEX 17-62 ]

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

[PARTVI

(34) in heading No. 70.03, for subheading No. 7003.11 and the entries relating thereto , the following subheading and entries shallbe substitúted , namely:-

"7003.12

50%

Coloured throughout the mass (body- tinted),

opacified, flashed or having an absorbent , reflecting

ornon - reflecting layer

(35) inheading No. 70.04, for subheading No. 7004.10 and the entries relating thereto, the following subheading and entries shall be ' substituted, namely:-

"7004.20

50%

Glass , coloured throughout the mass

(body tinted) , opacified , flashed or having an absorbent , reflecting or

non-reflecting layer

(36) in heading No.70.10; for subheading No. 7010.90 and the entries relating thereto, the following subheading and entries shall be substituted , namely:-

"7010.20

50%

Stoppers, lids and other closures

Other, ofa capacity :

7010.91

50%

Exceeding 11

7010.92.

50%

Exceeding 0.33 I but not exceeding 11

7010.93

50%

Exceeding0.15 I but not exceeding 0.33 1

7010.94

50%

Not exceeding 0.15 1

(37) for heading No. 70.19, subheading Nos . 7019.10 , 7019.20 , 7019.31 , 7019.32, 7019.39 and 7019.90 and the entries relating thereto, the following heading , subheadings and entries shall be substituted, namely:

"70,19.

GLASS FIBRES ( INCLUDING GLASS -WOOL)

AND ARTICLES THEREOF ( FOR EXAMPLE ,

YARN , WOVEN FABRICS )

Slivers, rovings, yarn and chopped strands:

7019.11

50%

Chopped strands , of a length of not

                         more than 50 mm
7019.12                  Rovings                                          50%
7019.19                  Other                                            50%
                         Thin sheets (voiles) , webs , mats , mattresses ,
                         boards and similar nonwoven products:
7019.31                  Mats                                             50%
7019.32                  Thin sheets (voiles )                            50%
7019.39                  Other                                            50%
7019.40                  Wovenfabrics of rovings                          50%
                         Other woven fabrics:
7019.51                  Of a width not exceeding 30 cm-                  50%
7019.52                                                                   50%

Of a width exceeding 30 cm , plain

weave, weighing less than 250 g/m², 2 offilaments measuring per single

yarn not more than 136 tex

            7019.59                    Other                                                  50%
            7019.90                    Other                                                  50%
(38) in Chapter 72,-
  () in heading No. 72.01 , for subheading Nos . 7201.30 and 7201.40 and the entries relating thereto, the following subheading and
entries shall be substituted , namely:-
            "7201.50                                                                          50%

Alloy pig iron ; spiegeleisen

(i) for heading No. 72:08 , subheading Nos..7208.11 , 7208.12, 7208.13 , 7208.14, 7208.21 , 7208.22, 7208.23 , 7208.24, 7208.31 , 7208.32, 7208.33 , 7208.34, 7208.35, 7208.41 , 7208.42, 7208.43,7208.44, 7208.45 and 7208.90 and the entries relating thereto, the following heading , subheadings and entries shallbe substituted, namely:-

FLAT ROLLED PRODUCTS OF IRON OR

"72.08

NON -ALLOY STEEL , OF A WIDTH OF 600 MM OR MORE , HOT- ROLLED NOT CLAD , PLATED OR COATED .

INDEX PART VI J

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995 :

7208.10.

In coils, not further worked than hot-rolled , with patterns in relief

[17-63

50%

Other, in coils, not further worked than hot-rolled, pickled:

7208.25

50%

Of a thickness of 4.75 mm or more

7208.26                   Ofa thickness of 3 mm or more but                   50%
                          less than 4.75 mm
7208.27                   Of a thickness of less than 3 mm                   50%
                          Other, in coils, not further worked
                          thanhot-rolled:
7208.36                                                                      50%

Of a thickness exceeding 10 mm

7208.37

50%

Of a thickness of 4.75 mm or more but

not exceeding , 10 mm 7208.38

50%

Ofa thickness of 3 mm or more but less than 4.75 mm

7208.39

50%

Ofa thickness of less than 3 mm

7208.40

50%

Not in coils, not further worked than

hot-rolled , with patterns in relief

Other, not in coils, not further worked

thanhot-rolled:

7208.51

50%

Ofa thickness exceeding 10 mm

7208.52

50%

Of a thickness of 4.75 mm or more but not exceeding 10 mm 7208.53

50%

Ofa thickness of 3 mm or more but

less than 4.75 mm

7208.54

Of a thickness of less than 3 mm

7208.90

Other 50%

50% .

(iii) for heading No.72.09 , subheading Nos . 7209.11 , 7209,12, 7209.13, 7209.14, 7209.21 , 7209.22, 7209.23,7209.24, 7209.31 , 7209,32, 7209.33, 7209.34, 7209.41 , 7209.42, 7209.43, 7209.44 and 7209.90 and the entries relating thereto , the following heading, subheadings and entries shall be substituted, namely:-

"72.09

FLAT-ROLLED PRODUCTS OF IRON OR NON -ALLOY

STEEL, OF A WIDTH OF 600 MM OR MORE , COLD- ROLLED ( GOLD - THEDUCED ) , NOT OLD , PLATED OR COATED

Incoils, not further worked than cold-

rolled(cold-reduced):

50%

Of a thickness of 3 mm or more

7209.15

7209.16

50%

Of a thickness exceeding 1 mm but

less than 3 mm .

7209.17

50%

Of a thickness of 0.5 mm or more

butnot exceeding 1 mm 7209.18

50%

Of a thickness of less than 0.5 mm

Notincoils, not further worked, than cold-rolled(cold-reduced):

7209.25

50%

Of a thickness of 3 mm or more

7209.26

50%

Of a thickness exceeding 1 mm

but less than 3 mm

7209.27

50%

Of a thickness of 0.5 mm or more

but not exceeding 1 mm 7209.28

50%

Of a thickness of less than 0.5 mm

7209.90

Other 50%

(iv) for Heading No. 72.10 , subheading Nos . 7210.11 , 7210.12, 7210.20, 7210.31 , 7210.39, 7210.41 , 7210.49,7210.50, 7210.60, 7210.70 and 7210.90 and the entries relating thereto , the following heading , subheadings and entries shall be substituted, namely:-

FLAT- ROLLED PRODUCTS OF IRON OR NON-

"72.10

ALLOY STEEL , OF A WIDTH OF 600 MM OR

MORE, CLAD , PLATED OR COATED

Plated or coated with tin :

7210.11

50%

Ofa thickness of 0.5 mm or more

7210:12

50%

Of a thickness of less than 0.5 mm

7210.20

50%

Plated or coated with lead , including terne-plate

7210.30

50%

Electrolytically plated or coated with zinc

INDEX 17-64 ]

[PART VI

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

3 4

Otherwiseplated or coated with zinc:

7210.41

Corrugated 7210.49

Other 7210.50

50%

Plated or coated with chromium - oxides or with chromium and chromium oxides

Plated or coated with aluminium:

7210.61

50%

Plated or coated with aluminium - zinc alloys

7210.69

Other, 7210.70

50%

Painted, varnished or coated with plastics

7210.90

Other 50%

(v) for heading No. 72.11 , subheading Nos. 7211.11 , 7211.12 . 7211.19, 7211.21 , 7211.22, 7211.29, 7211.30, 7211.41 , 7211.49 and 7211.90 and the entries relating thereto , the following heading , subheadings and entries shall be substituted, namely:---

"72.11

FLAT- ROLLED PRODUCTS OF IRON OR

NON -ALLOY STEEL , OF A WIDTH OF LESS THAN

600 MM, NOT CLAD , PLATED OR COATED

Not further worked than hot-rolled:

7211.13

Rolled on four faces or in a closed

50%

box pass , of a width exceeding 150 mm and a thickness of not less than 4 mm ,

riot in coils and without patterns in relief

7211.14

50%

Other , of a thickness of 4.75 mm or more

7211.19

Other 50%

Notfurther worked than cold-rolled (cold-reduced):

7211.23

50%

Containingby weight less than 0.25% of carbon

7211.29

Other

7211.90

Other 50%

50%

(vi) for heading No.72.12, subheading Nos .7212.10, 7212.21 , 7212.29 , 7212.30, 7212.40 , 7212.50 and 7212.60 and the entries relating thereto, the following heading , subheadings and entries shall be substituted , namely :-

"72.12.

FLAT-ROLLED PRODUCTS OF IRON OR

NON -ALLOY STEEL , OF A WIDTH OF LESS THAN

600MM , CLAD , PLATED OR COATED 7212.10

Plated or coated with tin 7212.20

50%

Electrolytically plated or coated with zinc

7212.30

50%

Otherwise plated or coated with zinc

7212.40

50%

Painted, varnished or coated with plastics

            7212.50                    Otherwise plated or coated                            .50%
            7212.60                    Clad                                                   50%
  (vii) for heading No.72.13 , subheading Nos. 7213.10 , 7213.20. 7213.31 , 7213.39, 7213.41 , 7213.49 and 7213.50 and the entries
 relating thereto , the following heading , subheadings and entries shall be substituted , namely:-
"72.13                                 BARS AND RODS , HOT- ROLLED, IN IRREGULARLY
                                       WOUND COILS , OF IRON OR NON - ALLOY STEEL
            7213.10                    Containing indentations , ribs ,                       50%

grooves or other deformations

produced during the rolling process

7213.20

Other, of free -cutting steel

Other:

7213.91

50%

Of circular cross -section measuring

                                      less than 14 mm in diameter
           7213.99                    Other                                                 50%
  (viii) in heading No. 72.14, for subheading Nos . 7214.10, 7214.20, 7214.30, 7214.40 , 7214.50 and 7214.60 and the entries
relating thereto , the following subheadings and entries shall be substituted, namely:-
           "7214.10                   Forged                                                50%.
           7214.20                    Containing indentations, ribs,                        50%

grooves or other deformations produced

during the rolling process or

twisted after rolling

INDEX PARTVI ]

[17-65

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

50% 7214.30

Other, of free-cutting steel

Other:

50% 7214.91

Ofrectangular (other than square) cross -section

            7214.99                   Other                                                50%
   (ix) for heading No. 72.15, subheading Nos . 7215.10, 7215.20, 7215.30, 7215.40 and 7215.90 and the entries relating thereto,
thefollowing heading , subheadings and entries shall be substituted, namely:-
"72.15                                OTHER BARS AND RODS OF IRON OR .
                                       NON -ALLOY STEEL
            7215.10                                                                        50%

Offree-cutting steel , not further

worked than cold-formed or cold-finished

50% 7215.50

Other, not further worked than cold- formedor

cold-finished

50% 7215.90

Other

(x) in heading No.72.16,-

(a) for subheading No.7216.60 and the entries relating thereto, the following subheadings and entries shall be substituted, namely:-

" Angles, shapes and sections, not furtherworked than cold-formed orcold-finished :

50% 7216.61

Obtained from flat - rolled products

50%

Other

7216.69

(b) for subheading No. 7216.90 and the entries relating thereto , the following subheadings and entries shall be substituted, namely:-

Other:

7215.91

50%

Cold-formed ur cold -finished from

flat-rolled products

50% 7216.99

Other

(xi) for heading No. 72.17, subheading..Nos . 7217.11 , 7217.12, 7217.13 , 7217.19, 7217: 21 , 7217.22 , 7217.23 , 7217.29, 7217.31, 7217.32, 7217.33 and 7217.39 and the entries relating thereto , the following heading , subheadings and entries shall be substituted , namely

"72.17

WIREOF IRON OR NON - ALLOY STEEL

50% 7217.10

Not plated or coated , whether or not polished

50% 7217.20

Plated or coated with zinc

50% 7217.30

Plated or coated with other base metals

50% 7217.90

Other

(xii) in heading No.72.18, for subheading No. 7218.90 and the entries relating thereto , the following subheadings and entries shall be substituted , namely :-

"- Other:

50% 7218.91

Ofrectangular (other than square ) cross - section

50%

Other

7218.99

(xii) in heading No.72.22, for subheading No.7222.10 and the entries relating thereto , the following subheadings and entries shall be substituted, namely :-

Barsand rods, not further worked than hot-rolled, hot-drawn or extruded :

50% 7222.11

Ofcircular cross - section

50%

Other

7222.19

(xi) in heading No.72.25,-

(a) for subheading No. 7225.10 and the entries relating thereto , the following subheadings and entries shall be substituted , namely :-

Vl-Extra- 17-17

INDEX 17-66 ]

[ PART VI

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

3 2

Ofsilicon-electrical steel:

Grain-oriented 7225.11

Other

7225.19

50%

(b) for subheading No. 7225.90 and the entries relating thereto , the following subheadings and entries shall be substituted, namely:-

Other:

7225.91

50%

Electrolytically plated or coated with zinc

7225.92

50%

Otherwise plated or coated with zinc

Other

7225.99

(xv) inheading No.72.26 ,-

50%

(a) for subheading No. 7226.10 and the entries relating thereto , the following subheadings and entries shall be substituted, namely:-

Ofsilicon-electrical steel:

Grain- oriented 7226.11

Other

7226.19

50%

(b) after subheading No. 7226.92 and the entries relating thereto , the following subheadings and entries shall be inserted , namely:-

"7226.93

50%

Electrolytically plated or coated with zinc

7226.94

50%

Otherwise plated or coated with zinc

(39) inChapter 73 ,-

() in heading No. 73.04, for subheading No. 7304.20 and the entries relating thereto , the following subheadings and entries shall be substituted , namely :

Casing, tubing and drill pipe, of a kind used in drilling for oil or gas :

Drillpipe

7304.21

Other

7304.29.

50%

(ii) for heading No. 73.14 , subheading Nos . 7314.11 , 7314.19, 7314.20,7314.30, 7314.41 , 7314.42, 7314.49 and 7314.50 and the entries relating thereto , the following heading , subheadings and entries shall be substituted , namely :---

CLOTH ( INCLUDING ENDLESS BANDS ) .. "73.14

GRILL , NETTING AND FENCING , OF IRON

OR STEEL WIRE ; EXPANDED METAL OF IRON

OR STEEL

Wovencloth:

50%

Endless band's for machinery , of stainless steel

7314.12.

50%

Other endless bands for machinery

7314.13

50%

Other woven cloth , of stainless steel

7314.14

Other

7314.19

50%

Grill , netting and fencing, welded

7314.20

at the intersection , of wire with

amaximum cross - sectional dimension

of3 mm or more and having a mesh

size of 100 cm² or more

Othergrill, netting and fencing,

welded at the intersection :

Plated or coated with zinc 7314.31

Other

7314.39-

50%

Other cloth, grill, netting and fencing:

Plated or coated with zinc 7314.41

7314,42

Coated with plastics

Other

7314.49

7314.50

Expandedmetal

(40) in Chapter 74,-

50%

( inheading No. 74.14 , for subheading. No. 7414.10 and the entries relating thereto , the following subheading and entries shall

be substituted , namely :-

Cloth

"7414.20

INDEX

50% PARTVI ]

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

[17-67

(i) in heading No. 74.18 , for subhéading No. 7418.10 and the entries relating thereto, the following subheadings and entries shall be substituted , namely:-

Table, kitchen or other household

articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like :

7418.11

50%

Potscourers and scouring or polishing,

pads, gloves and the like

7418.19

Other

50%

(41 ) in Chapter 75, for heading No. 75.08 and the entries relating thereto , the following heading , subheadings and entries shall be substituted, namely :-

*75.08

Cloth, grill and netting, of nickel wire

30%

7508.90

Other

(42) in Chapter 76 ,

( inheading No. 76.15 , for subheading No. 7615.10 and the entries relating thereto , the following subheading and entries shall be substituted, namely :-

Table, kitchen or other household articles and parts thereof; pot scourers andscouring or polishing pads, glovesand the like:

7615.11 .

40%

Potscourers and scouring or polishing

pads , gloves and the like

Other

40%

7615.19

( in heading No. 76.16, for subheading No.7616.90 and the entries relating thereto , the following subheadings and entries shall be substituted , namely :-

"-. Other:

40%

7616.91

Cloth , griil , netting and fencing ,

ofaluminium wire

40%

7616.99

Other

(43) inChapter79, for heading No. 79.07, subheading Nos . 7907.10 and 7907.90 and the entries relating thereto, the following heading and entries shall be substituted, namely:--

50%

7907.00

.. ";

"79:07

TIN FOIL(WHETHER OR NOT PRINTED

8005.00

OR BACKED WITH PAPER , PAPERBOARD , PLASTICS OR SIMILAR BACKING MATE- RIALS) , OF A THICKNESS ( EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM ; TIN

POWDERS AND FLAKES

(45) in Chapter 82,-

() in heading No. 82.02, for subheading No. 8202.32 and the entries relating thereto , the following subheading and entries shall be substituted , namely :- :

30%

.." ;

"8202.39

Other, including parts

: (i) in heading No.82.07, for subheading Nos.8207.11 and 8207.12 and the entries relating thereto , the following subheadings and entires shall be substituted, namely :

"8207.13

30%

Withworking part of cermets

8207.19

30%

Other, including parts

INDEX 17-68 ]

[ PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

(ii) inheading No. 82.11 , after subheading No. 8211.94 and the entries relating thereto, the following subheading and entries shallbe inserted , namely :-

"8211.95

Handles ofbase metal

30%

(46) in Chapter 84,-

( ) for heading No. 84.06, subheading Nos. 8406.11 , 8406.19 and 8406.90 and the entries relating thereto, the following heading, subheadings and entries shall be substituted, namely:-

"84.06

STEAM TURBINES AND OTHER

VAPOUR TURBINES

8406.10

50%

Turbines for marine propulsion

Otherturbines :

8406.81

50%

Of anoutput exceeding 40 MW

8406.82

50%

Of an output not exceeding 40 MW

8406.90

Parts

50%

(i) inheadingNo.84.15, after subheading No.8415.10 and the entries relating thereto , the following subheading and entries shall be substituted, namely :-

"8415.20

50%

.." ;

Of akind used for persons , in motor vehicles

(ii) in headingNo.84.43 , for subheading No. 8443.50 and the entries relating thereto , the following subheadings and entries shall be substituted, namely :

Otherprinting machinery:

8443.51

50%

ink-jet printing machines

50%

8443.59

Other

in heading No. 84.55 , for subheading No. 8456.90 and the entries reiating thereto, the following subheadings and entries shall be subaru , malv

Other:

8456.91

Fordry-etching patterns on semi - conductor materials

50%

Other

8456.99

(v) for heading No. 84.69 , subheading Nos . 8469.10, 8469.21 , 8469.29, 8469.31 and 8469.39 and the entries relating thereto, the following heading , subheadings and entries shall be substituted , namely:-

"84,69

TYPEWRITERS OTHER THAN PRINTERS OF HEADING NO.84.71 ; WORD - PROCESSING

MACHINES

Automatic typewriters andword- processing machines:

50%

8469.11

Word-processing machines

50%

8469.12

Automatic typewriters

50%

8469,20

Other typewriters , electric

50%

8469.30

Other typewriters , non -electric

(vi) for heading No. 84.71 , subheading Nos. 8471.10 , 8471.20, 8471.91, 8471.92, 8471.93 and 8471.99 and the entries relating thereto, the following heading , subheadings and entries shall be substituted, namely:-

"84.71

AUTOMATIC DATA PROCESSING MACHINES AND UNITS THEREOF ; MAGNETIC OR OPTICAL READERS , MACHINES FOR TRANSCRIBING DATA ON TO DATA MEDIA IN CODED FORM AND MACHINES FOR PROCESSING SUCH DATA , NOT ELSEWHERE SPECIFIED OR INCLUDED

50%

8471.10

Analogue or hybrid automatic data

processing machines

50%

8471.30

Portable digital automatic data

processing machines , weighing not more than 10 Kg , consisting ofat least a central processing unit, ą

keyboard and a display

Otherdigital automatic data processingessing machines:

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

[17-69

8471.41

50%

Comprising in the same housing at least a central processing unit and aninput and output unit , whether or not combined

8471.49

50%

Other, presented in the form of systems

8471.50

50%

Digital processing units other than

those of subheadings 8471.41 and 8471.49, whether or not containing in the same housing one or two of the following types ofunit: storage units , input units, output units

8471,50

50% .

Input or output units , whether or not containing storage units in the .

samehousing

8471.70

Storage units

50%

8471.80

50%

Other units of automatic data processing machines

8471.90

Other

50%

(vii) in heading No. 84.73 , after subheading No. 8473.40 and the entries relating thereto , the following subheading and entries shallbe inserted, namely :-

"8473.50

50%

Partsand accessories equally suitable for use with machines of two or more of the heading Nos . 84.69 to 84.72

(viii) in heading No. 84.75, for subheading No. 8475.20 and the entries relating thereto , the following subheadings and entries shall be substitüted , namely :-

Machines for manufacturing or hot workingglass or glassware:

8475.21

50%

Machines for making optical fibres

and preforms thereof

8475.29

Other

50%

(ix) for heading No. 84.76, subheading Nos. 8476.11 , 8476.19 and 8476.90 and the entries relating thereto, the following heading, subheadings and entries shall be substituted , namely:

"84.76

AUTOMATIC GOODS - VENDING MACHINES

( FOR EXAMPLE , POSTAGE STAMPS , CIGA- RETTE , FOOD OR BEVERAGE MACHINES), INCLUDING MONEY CHANGING MACHINES

Automatic beverage- vending machines :

8476.21

50%

Incorporatingheating or refrigerating devices

8476.29

Other

50%

Other machines:

8476.81.

50%

Incorporating heating or refrigerating,devices

8476:89

Other

50%-

8476.90

Parts

50%.

(x) in heading No.84.79 , after subheading No.8479.40 and the entries relating thereto, the following subheadings and entries shall be inserted, namely:-

"8479.50

Industrial robots , not elsewhere

50%

specified or included

8479.60

50%

Evaporative air coolers

(x ) after subheading No. 8484.10 and the entries relating thereto, the following subheading and entries shall be inserted , namely:-

"8484.20

Mechanical seals

50%

(47) in Chapter 85, -

in heading No.85.02, for subheading No.8502.30 and the entries relating thereto , the following subheadings and entries shall be substitüted, namely :-

Other generating sets:

8502.31.

Wind-powered

50%

8502.39

Other :

VI-Extra-17-18

INDEX 17-70 ]

[PARTVI

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

3- 2

5 4

( for heading No. 85.06, subheading Nos. 8506.11 , 8506.12, 8506.13, 8506.19, 8506.20.and 8506.90 and the entries relating thereto , the following heading , subheadings and entries shall be substituted , namely:

PRIMARYCELLS AND PRIMARY BATTERIES

"85.06

           8506.10                   Manganese dioxide                                    50%
           8506.30                    Mercuric oxide                                      50%
           8506.40                    Silver oxide                                        50%
           8506.50                    Lithium                                             50%
           8506.60                    Air-zinc                                            50%
           8506.80                    Other                                               50%
           8506.90                    Parts                                               50%
  (ii), in heading No. 85.10, after subheading No. 8510.20 and the entries relating thereto, the following subheading and
entries shall be inserted , namely :-
           "8510.30                   Hair- removing appliances                            50%
   (n) for heading No. 85.17, subheading Nos . 8517.10, 8517.20, 8517.30, 8517.40, 8517.81 , 8517.82 and 8517.90 and the
entries relating thereto , the following heading , subheadings and entries shall be substituted, namely :-
  "85.17                              ELECTRICAL APPARATUS FOR LINE TELE-

LINE TELEPHONE SETS WITH CORDLESS

PHONY OR LINE TELEGRAPHY , INCLUDING HANDSETS AND TELECOMMUNICATION APPARATUS FOR CARRIER - CURRENT LINE SYSTEMS OR FOR DIGITAL LINE, SYSTEMS ; VIDEOPHONES

Telephone sets; videophones:

8517.11

50%

Line telephone sets with cordless handsets

8517.19                  Other                                           50%
                         Facsimile machines and teleprinters:
                         Facsimile machines                              50%
8517.21
                        Teleprinters                                     50%
8517.22
8517.30                                                                : 50%

Telephonic or telegraphic switching apparatus

8517.50

50%

Other apparatus, for carrier -current

line systems or for digital line systems

8517.80

Other apparatus

Parts

8517.90

50%

(v) in heading No. 85.19 , for subheading No. 8519.91 and the entries relating thereto , the following subheading and entries shall be substituted, namely :- ;

50%

Pocket -size cassette - players

"8519.92

8519.93

Other , cassette-type 50%

(vi) in heading No.85.20 , for subheading No. 8520.31 and the entries relating thereto , the following subheadings and entries shall be substituted, namely :-

"8520.32

Digital audio type

8520.33

Other, cassette -type 50%

50%

(vi ) in heading No. 85.23, after subheading No. 8523.20 and the entries relating thereto , the following subheading and entries shall be inserted, namely :

"8523.30

50%

Cardsincorporating a magnetic stripe

(vii) in heading No. 85.24 , after subheading No. 8524.10 and the entries relating thereto , for the words " -Magnetic tapes:", subheading Nos . 8524.21 , 8524.22 , 8524.23 and 8524.90 and the entries relating thereto, the following subheadings and entries shall be substituted, namely :-

" Discs for laser reading systems:

8524.31

50%

Forreproducing phenomena other than

sound or image

8524.32

50%

Forreproducing sound only

Other

8524.39

8524.40

50%

Magnetic tapes for reproducing

50%

phenomena other than sound or image

Other magnetictapes:

8524.51

50%

Of awidth not exceeding 4 mm

8524.52

50%

Of a width exceeding 4 mm but not

exceeding 6.5 mm 50%

Of a width exceeding 6.5 mm

8524.53

8524.60

50%

Cards incorporating a magnetic stripe

INDEX [17-71 PART VI ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995 .

Other:

50%

Forreproducing phenomena other than

8524.91

sound or image

50%

Other

8524.99

(ix) in heading No. 85.25 , after subheading No. 8525.30 and the entries relating thereto , the following subheading and entries shallbe inserted, namely :-

..";

50%

Still image video cameras and other

"8525.40

video camera recorders

(x) inheadingNo.85.27 , for subheading No. 8527.11 and the entries relating thereto, the following subheadings and entries shall be substituted, namely :-

50%

Pocket-size radio cassette -players.

"8527.12

50%

Other apparatus combined with sound

8527.13

recording or reproducing apparatus

(x) for heading No.85.28 , subheading Nos . 8528.10 and 8528.20 and the entries relating thereto , the following heading.. subheadings and entries shall be substituted, namely:

RECEPTION APPARATUS FOR TELEVISIÓN ,

"85.28

WHETHER OR NOT INCORPORATING RADIO- BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS ; VIDEO MONITORS AND VIDEO PROJECTORS

Reception apparatus for television , whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus:

50%

Colour

8528.12

50%

Black and white or other monochrome

3528.13

Video monitors:

50%

Colour

8528.21

50%

Black and white or other monochrome

8528.22

50%

Video projectors

8528.30

(xii) in heading No.85.39, -

(a) after subheading No. 8539.31 and the entries relating thereto , the following subheading and entries shall be inserted, namely :-

50%

Mercury or sodium vapour lamps;

*8539.32

metal halidelamps

(b) for subheading No.8539.40 and the entries relating thereto, the following subheading and entries shall be substituted, namely :- "" Ultra-violet or infra-red lamps;,arc-lamps:

50%

Arc-lamps

8539.41

50%

Other

8539.49

(xiii) for heading No.85.40, subheading Nos . 8540.11 , 8540.12, 8540.20, 8540.30, 8540.41 , 8540.42, 8540.49, 8540.81 , 8540.89, 8540.91 and 8540.99 and the entries relating thereto , the following heading , subheadings and entries shall be substituted, namely :-

THERMIONIC, COLD CATHODE OR PHOTO

"85.40

CATHODE VALVES AND TUBES ( FOR EXA- MPLE,VACUUM OR VAPOUR OR GAS FILLED VALVES AND TUBES , 'MERCURY ARC RECTI- FYING VALVES AND TUBES, CATHODE -RAY TUBES, TELEVISION CAMERA TUBES) .

Cathode-raytelevision picture tubes, including video monitor cathode ray tubes:

50%

Colour

8540.11

50%

Black and white or other monochrome

8540.12                                                                        50%
8540.20                   Television camera tubes ; image con-
                          verters and intensifiers ; other photo-
                          cathodetubes                                         50%
8540.40                   Data/graphic display tubes, colour,
                          witha phosphor dot screen pitch
                          smaller than 0.4 mm                                  50%
8540.50

Data/graphic display tubes , black

and white or other monochrome

INDEX 17-72 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

8540.60

[ PART VI

50%

Other cathode - raytubes

Microwave tubes (for example, mag- netrons, klystrons, travellingwave tubes, carcinotrons), excludinggrid- controlledtubes :

8540.71

Magnetrons 8540.72

Klystrons 8540.79

Other

Other valves andtubes:

8540.81

50%

Receiver or amplifier valves and tubes

8540.89

Other

Parts:

8540.91

Ofcathode- raytubes 8540.99

Other

50%

(xiv) for heading No. 85.42, subheading Nos. 8542.11 , 8542.19, 8542.20, 8542.80 and 8542.90 and the entries relating thereto, the following heading , subheadings and entries shall be substituted , namely:-

"85.42

ELECTRONIC INTEGRATED CIRCUITS AND

MICROASSEMBLIES

Monolithicdigital integrated circuits:

8542.12

50%

Cardsincorporating an electronic

integrated circuit (" smart " cards)

8542.13

50%

Metal oxide semiconductors

(MOS technology)

8542.14.

50%

Circuits obtained by bipolar technology

8542.19

Other, including circuits obtainedby a combination ofbipolar and MOS technologies (BIMOS technology)

8542.30

50%

Other monolithic integrated circuits

8542.40

Hybrid integrated circuits 8542.50

50%

Electronic microassemblies

8542.90

Paris-

50%

(xv) for heading No. 85.43 , subheading Nos. 8543.10, 8543.20, 8543.30, 8543.80 and 8543.90 and the entries relating thereto , the following heading , subheadings and entries shall be substituted , namely :-

"85.43

ELECTRICAL MACHINES AND APPARATUS

HAVING INDIVIDUAL FUNCTIONS , NOT SPE-

CIFIED OR INCLUDED ELSEWHERE IN THIS .

CHAPTER

Particle accelerators:

8543.1.1

50%

lon implantèrs for doping semiconductor materials

8543.19                  Other                                             50%
8543.20                  Signal generators                                50%
8543.30                  Machines and apparatus for apparatus !            50%
                         electroplating , electrolysis or
                          electrophoresis
8543.40                  Electric fence energisers
                                                                          50%
                         Othermachines and apparatus:
8543.81                  Proximity cards and tags                         50%
8543.89                  Other                                            50%
8543.90                  Parts                                            50%

(xvi) for headingNo.85.48 and the entries relating thereto, the following heading, subheadings and entries shall be substituted, namely:-

"85.48

WASTE AND SCRAP OF PRIMARY CELLS,

PRIMARY BATTERIES AND ELECTRIC

ACCUMULATORS ; SPENT PRIMARY CELLS, SPENT PRIMARY BATTERIES AND SPENT . ELECTRIC ACCUMULATORS ; ELECTRICAL PARTS OF MACHINERY OR APPARATUS , NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER

INDEX GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

PART VI ]

[17-73

50%

8548.10

Waste and scrap of primary cells ,

primary batteries and electric accumulators ; spent primary cells, spent primary batteries and spent electric accumulators,

50%

Other.

8548.90

(48) inChapter 88, in heading No. 88.02 , for subheading No. 8802.50 and the entries relating thereto , the following subheading and entries shall be substituted , namely:

"8802.60

50%

Spacecraft ( including satellites) and

suborbital and spacecraft launch vehicles

(49) in Chapter 90,-

() in heading No. 90.07, after subheading No.9007.19 and the entries relating thereto , for the word " -Projectors: " , subheading Nos.9007.21 and 9007.29 and the entries relating thereto , the following entry shall be substituted , namely:-

50%

"9007.20

Projectors

(i) in heading No. 90.10 , for subheading Nos . 9010.20 and 9010.30 and the entries relating thereto, the following subheadings and entries shall be substituted , namely :-

Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials:

50%

9010.41

Direct ,write- on-wafer apparatus

           9010.42                    Step and repeat aligners                              50%
           9010,49                    Other                                                 50%
           9010.50                    Other apparatus and equipment for                     50%
                                      photographic ( including cinemato-
                                      graphic) laboratories ; negatoscopes
           9010.60                    Projection screens                                    50%
  (ii) in heading No. 90.18 , after subheading No. 9018.11 and the entries relating thereto , the following subheadings and entries
shall be inserted , namely:-
           "9018.12                                                                         40%

Ultrasonic scanning apparatus

40%

9018.13

Magnetic resonance imaging apparatus

40%

9018.14

Scintigraphic apparatus

(iv) in heading No. 90.22, for subheading No. 9022.11 and the entries relating thereto, the following subheadings and entries shall be substituted, namely:

40%

"9022.12

Computedtomography apparatus

40%

9022.13

Other, for dental uses

40%

9022.14

Other, for medical , surgical or

veterinaryuses

(v) in heading No. 90.30 , after subheading No. 9030.40 and the entries relating thereto, for the words " -Other instruments and apparatus:", subheading Nos . 9030.81 and 9030.89 and the entries relating thereto, the following subheadings and entries shall be substituted, namely:-

"-Other instruments and apparatus :

50%

9030.82

Formeasuring or checking semi-

conductor wafers or devices

50%

9030.83

Other, with a recording device

50%

Other

9030.89

(vi) in heading No. 90.31 , for subheading No. 9031.40 and the entries relating thereto , the following subheadings and entries shall be substituted, namely :

*-Other optical instruments and appliances

50%

9031.41

For inspecting semiconductor wafers or devices orfor inspecting photo- masks or reticles used in manufacturing

semiconductor devices

50%

Other

9031.49

VI-Extra- 17-19

INDEX 17-74 ]

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

[PARTVI

THE FOURTH SCHEDULE

(See section 80)

PART I

Inthe Schedule to the Central Excise Tariff Act ,-.

(1) in Chapter 4,-

() in sub-heading Nos, 0401.13, 0402.10 and 0403.10, for the entry in column (4) occurring against each of them , the entry "Nil" shall be substituted;

(i) in sub-heading No. 0401.14 , for the entry in column (4) ,the entry " 10 %" shall be substituted;

(2) inChapter 11 ; in sub- heading Nos. 1102.00 and 1104.00, for the entry in column (4) occurring against each of them , the entry "Nil" shall be substituted;

(3) inChapter 14, in sub-heading No. 1401.00, for the entry in column ( 4) , the entry "Nil " shallbe substituted;

(4) in Chapter 15 ,-

() in sub-heading No. 1504.00, for the entry in column (4), the entry " Rs . 1,500 per tonne " shallbe substituted;

(i) in sub-heading No. 1505.00 , for the entry in column (4) , the entry " Nil " shall be substituted;

(i) insub-heading No. 1508.90, for the entry in column(4) , the entry " Rs . 1,500 per tonne " shallbe substituted;

(5) in Chapter 17, in sub- heading No. 1704.10, for the entry in column (4) , the entry "20% " shall be substituted ;

(6) in Chapter 18, for the entry in column (4) occurring against all the sub- heading Nos. , the entry " 20% " shall be substituted;

(7) inChapter 19, in sub-heading Nos . 1901.19 and 1901.90, for the entry in column (4) occurring against each of them , the entry "20%" shall be substituted;

(8) in Chapter 21 , -

for NOTE 3, the following NOTE shall be substituted, namely:-

3.In this Chapter, "Pan Masala " means any preparation containing betel nuts and any one or more of the following ingredients, namely lime, katha (catechu ) and tobacco , whether or not containing any other ingredients, such as cardamom , copra and menthol .';

( NOTES 4and5 shall be renumbered as NOTES 8 and 9 respectively and before NOTE 8 as so renumbered , the following NOTES shall be inserted, namaly:-

'4. Inthis Chapter " Betel nut powder known as supari " means any preparation containing betel nuts but not containing any one ormoreofthe following ingredients , namely lime , katha (catechu) and tobacco, whether or not containing any other ingredients, such as cardamom , copra and menthol .

5. Sub- heading No. 2108.10, inter alia, includes preparations for lemonades or other beverages , consisting , for example, of; flavoured or coloured syrup , syrup flavoured with an added concentrated extract , syrup flavoured with fruit juice and intended for use in the manufacture of aerated water , such as in automatic vending machines.

6. For the purpose of sub -heading No. 2108.20, the expression "Sharbat " means any non - alcoholic sweetened beverage or syrup containing not less than 10% fruit juice or flavoured with non - fruit flavours , such as rose , khus , kewra but not including aerated preparations.

7. In relation toproducts of heading Nos . 21.06, 21.07 and 21.08 , labelling or re -labelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture"." ;

(i) in NOTE 9 as so renumbered , for the figures" 21.07 ", the figures " 21.08 " shallbe substituted ;

(iv) in sub- heading No. 2105.00 , for the entry in column (4) , the entry " 10 % " shall be substituted;

(9) in Chapter 22,-

( for the existing NOTE, the following NOTES shall be substituted, namely:-

'NOTES

1. ThisChapter does not cover alcoholic liquors for human consumption.

2. In relation to natural or artificial mineral waters of heading Nos . 22.01 and 22.02 , processes , such as filteration , purification oranyother process or any one or more of these processes , labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer , shall amount to "manufacture".

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX . , 22-11-1995

[17-75

3.In this Chapter , "brand name " means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol , monogram , signature or invented words or any writing which is used in relation to a product , for the purpose of indicating , or so as to indicate , a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity ofthat person.';

(i)in sub- heading Nos. 2201.11 , 2201.12, 2201.19, 2202.11 , 2202.12, 2202.13 , 2202.14 and 2202.19, forthe entry in column (4) occurring against each of them , the entry " 40 % " shall be substituted;

( ) in sub-heading No. 2202.90, for the entry in column (4) , the entry " 10 % " shallbe substituted;

(10) in Chapter 24,-

in NOTE 2, for the figures and word "24.02, 24.03 and 24.04", the figures and word " 24.01 , 24.02, 24.03 and 24.04 " shall be substituted;

() insub-heading No. 2401.00, for the entry in column (4) , the entry " 40 % " shallbe substituted;

(ii) insub -heading Nos . 2404.41 and 2404.49, for the entry in column (4) occurring against each of them, the entry " 40%" shall besubstituted;

(11) in Chapter 25,

( insub-heading Nos . 2502.30 and 2502.50, for the entry in column (4) occurring against each of them, the entry "20% " shallbe substituted;

(i) insub-heading No. 2503.00, for the entry in column (4) , the entry " 10% " shall be substituted ;

(12) in Chapter 32 ,-

( the existing NOTES 3 , 4, 5, 6 and 7, shall be renumbered as NOTES 4 , .5, 6, 7 and 8 respectively and before NOTE 3. as so renümbered, the following NOTE, shall be inserted , namely:-

"3. In relation to products of heading No. 32.06, labelling or re - labelling of containers and re - packing from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to, the consumer, shall amount to 'manufacture' ." ;

(i) in sub- heading Nos . 3208.10, 3208.20 , 3208.30 , 3208.90, 3209.10, 3209.20 and 3209.90 , for the entry in column (4), occurring against each of them , the entry "20% " shall be substituted;

(13) in Chapter 33,-

( in sub- heading Nos . 3301.00, 3302.10, 3302.90, 3303.00 , 3305.10, 3306.00 and 3307.49, for the entry in column (4) occurring against each of them , the entry " 20 % " shallbe substituted;

( ) insub- heading Nos . 3304.00 , 3305.90, 3307.10, 3307.20 , 3307.30 and 3307.90, for the entry in column (4) occurring against each of them, the entry " 40 % " shall be substituted;

(14) in Chapter 39, for the entry in column (4) occurring against all the sub- heading Nos. , the entry "25% " shall be substituted;

(15) in Chapter 40,

( insub-heading Nos . 4005.00 , 4006.10 , 4008.11 , 4008.19, 4008.21 , 4009.92, 4010.10 and 4010.90, for the entry in column (4) occutring against each of them, the entry " 25 % " shall be substituted;

() in sub- heading Nos . 4011.80 and 4011.91 , for the entry in column ( 4) occurring against each of them , the entry " 35% " shall besubstituted;

(ii) in sub- heading No. 4016.11 , for the entry in column (4) , the entry " 25%" shallbe substituted;

(16) in Chapter 41 , for the entry in column (4) occurring against sub- heading No. 4101.00, the entry " Nil " shall be substituted;

(17) in Chapter 42, for the entry in column (4) occurring against all the sub -heading Nos. , the entry "25% " shallbe substituted;

(18) in Chapter 44, in sub - heading Nos . 4406.10, 4406.20 , 4406.30, 4406.90, 4407.10 and 4407.90 , for the entry in column (4) occurring against each of them , the entry " 10 %" shall be substituted;

(19) in Chapter48,-

(insub - heading No. 4811.30, for the entry in column (4) , the entry " 25% " shall be substituted;

() in sub-heading No. 4815.00, for the entry in column (4), the entry " 20% " shallbe substituted; /

(i ) in sub - heading No. 4823.90, for the entry in column (4) , the entry "25% " shall be substituted;

INDEX

ارد.

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

17-76 ].

[ PART VI

(20) inSection XI ,-

( for NOTES 1 and 2, the following NOTES shall be substituted , namely:

"1. ThisSection does not cover :

(a) Animal brush- making bristles or hair ( Chapter 5) ; horsehair or horsehair waste (Chapter 5) ;

(b) Human hair or articles of human hair ( Chapter 5 or 67 ) , except straining cloth of a kind commonly used in oil pressesor or the like ( heading No. 59.11) ;

(d) Asbestos of Chapter 25 or, articles of asbestos or other products of Chapter 68;

(e) Articles of Chapter 30 ( for example , wadding , gauze , bandages and similar articles for medical , surgical , dental or veterinary purposes , sterile surgical suture materials);

(1) Sensitised textiles of Chapter 37;

(9) Monofilament of which any cross - sectionaldimension exceeds 1 mm or strip or the like (for example , artificial straw) of an apparent width exceeding 5 mm , of plastics (Chapter 39) , or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

(h) Woven, knitted or crocheted fabrics , felt or nonwovens , impregnated, coated, covered or laminated with plastics , or articles thereof, of Chapter39;

(i)Woven, knitted or crocheted fabrics , feft or nonwovens , impregnated , coated , covered or laminated with rubber , or articles thereof , of Chapter 40;

(k) Hides or skins with their hair or wool on ( Chapter 41 or 43 ) or articles of furskin , artificial fur or articles thereof, of Chapter43;

() Articles of textile materials of Chapter 42;

(m) Products or articles of Chapter 48 ( for example , cellulose wadding);

(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(0) Hair - nets or other headgear or parts thereof of Chapter 65;

(p) Goods of Chapter 67;

(q) Abrasive -coated textile material ( Chapter 68 ) and also carbon fibres or articles of carbon fibres of Chapter 68;

(1) Glassfibres or articles of glass fibres , other than embroidery with glass thread on a visible ground of fabric(Chapter 70);

(s) Articles of Chapter 94 ( for example , furniture , bedding , lamps and lighting fittings) ; or

(1) Articles of Chapter 95 ( for example, toys , games , sports requisites and nets) .

2.(A) Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominatesby weight over any other single textile material .

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

(B) For the purposes of the above rule:

(a) Gimped horsehair yarn ( heading No. 51.09 ) and metallised yarn ( heading No. 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components ; for the classification of woven fabrics , metal thread is to be regarded as a textile material;

(b)The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter , disregarding any materials not classified in that Chapter;

(c) Whenboth Chapters 54 and 55 are involved with any other Chapter , Chapters 54 and 55 are to be treated as a single Chapter;

(d) Where a Chapter or a heading refers to goods of different textile materials , such materials are to be treated as a single textilematerial .

() inNOTE 3, for the opening portion , the following shall be substituted , namely:-

"3. For the purposes of heading Nos . 52.04, 54.01 and 55.08 , ' sewing thread' means multiple (folded) or cabled yarn: ;

( ) for NOTES 12, 13 and 1.4, the following NOTE and SUBHEADING NOTES shall be substituted , namely:-

INDEX PARTVI ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[17-77

'12. (A) For the purposes of this Section , and subject to the exceptions in paragraph (8) below, yarns (single, multiple (folded) or cabled] of the following descriptions are to be treated as "twine , cordage, ropes and cables":

(a) Of silk or waste silk, measuring more than 18000 deniers;

(b) Of man -made fibres ( including yarn of two or more monofilaments of Chapter 54) , measuring more than 9000 deniers;

(Polished or glazed , measuring 1286 deniers or more; or

(i)Notpolished or glazed , measuring more than 18000 deniers;

(d) Of coir, consisting of three or more plies ;

(e) Of other vegetable fibres , measuring more than 18000 deniers ; or

(1) Reinforced with metal thread .

(B) Exceptions:

(a) Yarn of wool or other animal hair and paper yarn , other than yarn reinforced with metal thread;

(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns permetre of Chapter54;

(d) Metallised yarn of heading No. 56.05; yarn reinforced with metal thread is subject to paragraph (A) ( 1) above; and (e) Chenille yarn, gimped yarn and loop wale-yarn of heading No. 56.06.

SUBHEADING NOTES.

1. In this Section and , where applicable, throughout this Schedule , the following expressions have the meanings hereby assigned to them:

(a) ELASTOMERIC YARN

Filament yarn , including monofilament , of synthetic textile material , other than textured yarn , which does not break on being extended to three times its original length and which returns , after being extended to twice itsbriginal length,within aperiod of five minutes , to a length not greater than one- and - a half times its original length .

(b) UNBLEACHED YARN

Yarsiwhich:

has the natural colour of its constitutent fibres and has not been bleached, dyed ( whether or not in the mass) or printed;or

( isof indeterminate colour (' grey yarn' ) , manufactured from garnetted stock.

Such yarn mayhave been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man - made fibres , treated in the mass with delustring agents ( for example , itanium dioxide).

Yarnwhich:

(has undergone a bleaching process , is made of bleached fibres or , unlessthe context otherwise requires , has been dyedwhite(whether or not in the mass ) or treated with a white dressing;

( consists of a mixture of unbleached and bleached fibres; or

(i) ismultiple (folded ) or cabled and consists of unbleached and bleached yana .

(d) COLOURED ( DYED OR PRINTED ) YARN

Yarnwhich:

() isdyed(whether or not in the mass) other than white or in a fugitive colour, or printed , or made from dyed or printed fibres;

consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (mari or mixture yarns) , or is printed in one or more colours at intervals to give the impression of dots;

(i) isobtained from slivers or rovings which have been printed; or

(iv) ismultiple( folded ) or cabled and consists of unbleached or bleached yarn and coloured yarn .

Theabove definitions also apply , mutatis mutandis , to monofilament and to strip or the like of Chapter 54.

(e) UNBLEACHED WOVEN FABRIC

VI -Extra-17-20

INDEX 17-78 ]

GUJARAT GOVERNMENT GAZETTE, EX . , 22-11-1995

[PARTVI

Wovenfabricmade from unbleached yarn and which has not been bleached, dyed or printed . Such fabric may havebeen treated with a colourless dressing or a fugitive dye..

BLEACHED WOVEN FABRIC

Wovenfabricwhich:

(has been bleached or, unless the context otherwise requires , dyed white or treated with a white dressing , in the piece;

( consists ofbleached yarn ; or

(i)consists of unbleached and bleached yarn .

(9) DYED WOVEN FABRIC

Wovenfabricwhich:

( isdyed a single uniform colour other than white (unless the context otherwise requires ) or has been treated with a coloured finish other than white (unless the context otherwise requires ) , in the piece; or

(i) consists of coloured yarn of a single uniform colour.

(h) WOVEN FABRIC OF YARNS OF DIFFERENT COLOURS

Wovenfabric(other than printed woven fabric) which:

(consists ofyarns of different colours or yarns of different shades of the same colour (other than the natural colourof the constituent fibres);

(i)consists of unbleached or bleached yarm and coloured yarn; or

() consists of marl or mixture yarns.

(inall cases, the yarn used in selvedges and piece ends is not taken into consideration.)

(j) PRINTED WOVEN FABRIC

Woven fabricwhich has been printed in the piece, whether or not made from yarns of different colours .

(Thefollowing are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spraygun ,by means of transfer paper, by flocking or by the batik process).

The process of mercerisation does not affect the classification of yarns or fabrics within the above categories .

2. (A) Products,of Chapters 56 to 63 containing two or more taxtile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 above for the classification of a product of Chapters 50 to 55 consisting of. the same textile materials .'

(B) For the application of this rule:-

where appropriate , only the part which determines the classification under rule 3 for the interpretation ofthe Schedule to the Central Excise Tariff Act , 1985 (5 of 1986) shall be taken into account;

(i)in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(i)inthe case ofembroidery of heading No.58.05 only the ground fabrics shallbe taken into account . However , embroidery without visible ground shall be classified with reference to the embroidering threads alone. ';

(21) in Chapter 51,-

( for NOTES2 and 3, the following NOTES shallbe substituted, namely:-

2.In relation to products of heading Nos. 51.05, 51.06,51.07,51.08, 51.09, 51.10,51.11 and 51.12 andthe entries relating thereto, the expressions 'wool' , 'fine animal hair' , and 'coarse animal hair ' shall include respective waste and garnetted stock after they have been carded , combed or otherwise processed for spinning.

3. In relationto products of heading Nos . 51.06, 51.07, 51.08 and 51.09, dyeing , printing , bleaching , mercerising, twisting, texturising, doubling , multiple- folding, cabling or anyany other process or any one or more of these proceses , or the conversion ofany form of the said products into another form of such products shall amount to'manufacture'.";

(i)inNOTE 4, for the words and figures " heading No. 51.07", the words and figures " heading Nos.51.10, 51.11 and 51.12" shall be substituted;

(22) in Chapter 52, for the NOTES , the following NOTES shall be substituted , namely:

'NOTES

1. In relation to products of heading Nos . 52.04, 52.05 and 52.06, the process of dyeing, printing , bleaching , mercerising, twisting, texturising,doubling , multiple-folding , cabling or any other process or any one or more of these processes, or the conversion of any form of the said products into another formof such products shall amount to'manufacture'.

INDEX [17-79 GUJARAT GOVERNMENT GAZETTE, EX . , 22-11-1995

PART VI ]

2.Inrelation to products of heading Nos . 52.03 , 52.04, 52.05, 52.06, 52.07, 52.08 and 52.09 and the entries relating thereto , the expression "cotton " shall include waste and garnetted stock after they have been carded , combed or otherwise processed for spinning.

3. In relation to products of heading Nos.52.07, 52.08 and 52.09, bleaching, mercerising , dyeing , printing , water-proofing, shrink -proofing , organdie processing or any other process or any one or more of these processes shall amount to 'manufacture'.';

(23) in Chapter 54, for the NOTES, the following NOTES shall be substituted , namely

"NOTES

1.Throughout this Schedule, the term 'man made fibres' means staple fibres and filaments of organic polymers produced by manufacturing processes , either:

(a)By polymerisation of organic monomers , such as polyamides , polyesters , polyurethanes or polyvinyl derivatives; or (b) By chemical transformation of natural organic polymers (for example , cellulose , casein , proteins or algae) , such as viscoserayon, cellulose acetate , cupro or alginates.

The terms 'synthetic' and 'artificial ' , used in relation to fibres , mean : synthetic: fibres as defined at (a) ; artificial : fibres as definedat (6) .

The terms 'man made' ,' synthetic', and 'artificial ' shall have the same meanings when used in relation to textile materials',

2. Heading Nos. 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

3. In relation to products of heading Nos . 54.01 , 54.02, 54.03, 54.04 and 54.05, dyeing , printing , bleaching , mercerising, twisting , texturising , doubling , multiple -folding , cabling or any other process or any one or more of these processes , or the conversion of any form of the said products into another form of such products shall amount to ' manufacture' .

4.Forthepurposes of heading Nos . 54.06 and 54.07, bleaching , dyeing , printing , shrink -proofing , tentering, heat-setting , crease- resistant processing or any other processes or any one or more of these processes shall amount to 'manufacture'.";

(24) in Chapter 55, for the NOTES, the following NOTES shallbe substituted , namely :

'NOTES

1. Fortherposes of heading Nos. 55.01 and 55.02 , synthetic filament tow and artificial filament tow apply, only totow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specificiations:

(a) Length of tow excləding 2 metres ;

(b) Twist less than 5 turns per metre ;

(d) Synthetic filamenttow only : the tow mustbe drawn , that is to say, be incapable of being stretchedby more than 100% of itslength;

(e) Total measurement of tow more than 18,000 deniers .

Tow of a length not exceeding 2 metre is to be classified in heading No. 55.03 or 55.04.

2. In relation to products of heading Nos . 55.09 and 55.10 , dyeing , printing , bleaching , mercerising , twisting , texturising, doubling,multiple-folding , cabling or any other process or any one or more of these processes , or the conversion of any form ofthe saidproducts into another form of such products shall amount to 'manufacture'.

3. In relation to products of heading Nos. 55.06, 55.07, 55.08, 55.09, 55.10 , 55.11 , 55.12, 55.13 and 55.14 and the entries relating thereto , the expression " staple fibres " shail include waste of synthetic staple fibres or filaments and artificial staple fibres or filaments after they have been carded, combed or otherwise processed for spinn .

4.In relation to products of heading Nos.55.11 , 55.12, 55.13 and 55.14, bleaching , dyeing , printing, shrink -prooling ,tentering, heat-setting, crease- resistant processing or any other processes or any one or more of these processes shall amount to 'manufacture.';

(25) in Chapter 57, NOTE 3 shallbe omitted;

(26) in Chapter 58,-

() inNOTE 4, for the word " knitted" , the word "knotted " shall be substituted;

(i) for NOTES6 and 7, the following NOTES shall be substituted, namely:-

'6. For the purposes of heading No. 58.06 , the expression. " narrow woven fabrics " means:

(a)Woven fabrics of a width not exceeding 30 cm , whether woven as such or cut from wider pieces , provided with selvedges (woven, gummed or otherwise made) on both edges;

(Tubular woven fabrics of a flattened width not exceeding 30 cm; and

INDEX 17-80 ]

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

[ PART VI

(Bias binding with folded edges , of a width when unfolded not exceeding 30 cm.

Narrowwoven fabrics with woven fringes are to be classified in heading No. 58.08.

7.Inaddition to the products of heading No.58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel , as furnishing fabrics or for similar purposes.

8.In relation to fabrics of this Chapter, bleaching , mercerising ,dyeing , printing , water proofing , shrink proofing , tentering , heat- setting , crease resistant, organdie processing or any other process or any one or more of these processes shall amount to'manufacture'.';

(27) inChapter 59,-

for NOTE 1 ; the following NOTE shall be substituted , namely:--

'1. Exceptwherethe context otherwise requires , for the purposes of this Chapter the expression " textile fabrics " applies only to thewoven fabrics ofChapters 50 to 55 and heading Nos.58.03 and 58.06 , the braids and ornamental trimmings in the piece of heading No.58.08 and the knitted or crocheted fabrics of heading No.60.02.';

in NOTE 2, -

inclause (a) , after sub-clause( 5) , the following sub-clause shallbe inserted , namely :-

"(6)Textile products of heading No. 58.10, "

clause( c) shall be omitted;

for NOTES 3 , 4 and 5, the following NOTES shallbe substituted, namely:---

"3. Forthe purposes of heading No.59.05, the expression 'textile wall coverings ' applies to products in rolls , of a width of not less than45 cms. , suitable for wall or ceiling decoration , consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting) .

Thisheadingdoes not , however , apply to wali coverings consisting of textile flock or dust fixed directly on a backing of paper (heading No.48.14) or on a textile backing ( generally heading No.59:07) .

4. For the purposes of heading No.59.06, the expression ' rubberised textile fabrics' means:

(a) Textile fabrics impregnated , coated , covered or laminated with rubber,

() weighing not more than 1,500 g/m²; or

weighing more than 1,500 g/m² and containing more than 50 per cent . by weight oftextile material ;

Fabrics made from yam , strip or the like , impregnated, coated , covered or sheathed with rubber, ofheading No.56.04;

Fabrics composed of parallel textile yams agglomerated with rubber, irrespective of their weight per square metre; and )Plates , sheets or strip, of cellular rubber, combined with textile fabric , where the textila fabric is more than mere reinforcement , other than quilted textils products .

5.Heading No.59.07 does not apply to:

Fabrics in which the impregnation , coating or covering cannot be seen with the naked eye( usually Chapters 50 to 55, 58 or 60 ); for me purse of this provision , no account should be taken of any resulting change of colour ;

(6) Fabrics painted with designs ( other than painted canvas being theatrical scenery, studiobackcloths or the like) ;

Fabrics partially covered with flock, dust , powdered cork or thelike and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;

(p) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;

(9) Wood veneered on a backing of textile fabrics (Chapter 44);

Natural or artificial abrasive powder or grain, on à backing of textile fabrics (Chapter 68);

Agglomerated or reconstituted mica , on a backing of textile fabrics (Chapter 68) ; or

Metal foil on backing of textile fabrics (Section XV) .";

() inNOTE6, for the figures " 59,08 " , the figures "59.10 " shallbe substituted;

(1) inNOTE 7,-

(a) intheopeningline, for the figures "59.09" , the figures "59.11 " shallbe substituted;

6) inclause(a) , for the figures and word " 59.07 and 59.08 " , the figures and word "59.08, 59.09 and 59.10 shallbe substituted;

in clause (b) , for the figures and word " 59.07 and 59.08" , the figures and word "59.08, 59.09 and 59.10 " shall be substituted.";

(28) in Chapter 60,-.

for NOTE 1 , the following NOTE shallbe substituted , namely:---

"1. This Chapter does not cover:

(a) Crochet lace of heading No. 58.04;

(6) Labels, badges or similar articles , knitted or crocheted, of heading No. 58.07; or

However , knitted or (c) Knitted or crocheted fabrics , impregnated, coated, covered or laminated of Chapter 59.

INDEX PART VI J

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[17-81

crocheted pile fabrics , impregnated , coated, covered or laminated, remain classified in heading No. 60.01 .";

( i) after NOTE 3, the following NOTE shallbe inserted , namely:

"4. In relation to products referred to in this Chapter , bleaching , mercerising, dyeing , printing , water- proofing , shrink- proofing. tentering , heat- setting , crease - resistant , organdie processing or any other process or any one or more of these processes shall amountto 'manufacture' ." ;

(29) in Chapter 68 ,-

() insub-heading Nos . 6804.10, 6804.20 , 6804.30 and 6804.90, for the entry in column (4) occurring against each of them , the entry "25%" shall be substituted;

(i ) in sub-heading No. 6807.00, for the entry in column (4) , the entry " 20% " shall be substituted;

(30) in Chapter 69,-

() insub- heading Nos . 6905.00,6906.90, 6907.00 , 6908.10 , 6909.10, 6909.20 , 6909.30 , 6909.90, 6910.00 and 6911.00 , for the entry in column (4) occurring against each of them , the entry "20 % " shall be substituted;

(i ) insub -heading No. 6906.10, for the entry in column (4) , the entry "30 % " shall be substituted;

(31 ) in Chapter 70, in sub-heading No. 7007.90, for the entry in column (4), the entry " 20 %" shall be substituted ;

(32) in Section XV, after NOTE 6, the following NOTE shall be inserted , namely:

"7. In relation to the products of this section , the process of obtaining goods and materialsby breaking up of ships, boats and other floating structures shall amount to 'manufacture' .";

(33) in Chapter 76, for the entry in column (4) occurring against all the sub- heading Nos . , the entry " 15 % " shall be substituted;

(34) inChapter 83 , in sub- heading No. 8303.00 , for the entry in column (4 ) , the entry " 20 %" shall be substituted ;

(35) in Section XVI , in NOTE 1 , in clause ( e) , for figures " 59.08" and " 59.09 " , the figures " 59.10 " and " 59.11 " shall respectively be substituted;

(36) in Chapter 84,-

( in sub - heading Nos . 8409.00, 8422.90 , 8431.00 , 8466.00 , 8470.00, 8471.00 , 8472.00, 8473.00, 8481.99 , 8482.00, 8483.00 , 8484.00 , 8435.10 and 8485.90 , for the entry in column (4) occurring against each of them , the entry " 15 % " shall be substituted;

(ii) insub -heading Nos . 8414.10 , 8414.91, 8415.00, 8418.00, 8419.00, 8476.11 , 8476.91 , 8481.10 and 8481.91 , for the entry in column(4) occurring against each of them , the entry " 40% " shall be substituted;

(iii) in sub-heading Nos . 8422.10 , 8476,19 and 8476.99 , for the entry in column (4) , the entry 20 % shall be substituted;

(37) in Chapter 85,

() insub-heading Nos . 8503.00, 8508.00 and 8525.00 , for the entry in column (4) occurring against each of them, the entry " 15%" shall be substituted;

(i ) in sub- heading Nos.8502.00 , 8504.00 and 8535.00 , for the entry in column (4) occurring against each of them , the entry " 10%" shall be substituted;

(ii) in sub - heading No. 8536.10, for the entry in column (4 ) , the entry " 40%" shall be substituted ;

(iv) in sub- heading Nos. 8506.00, 8507.00 , 8509.00, 8510.00 , 8511.00 , 8512.00, 8516.00, 8523.11 , 8523.12, 8523.13 , 8523.14, 8523.19 , 8523.20 , 8523.90 , 8524.10 , 8524.21 , 8524.22, 8524.23 , 8524.24, 8524.29, 8524.30, 8524.90, 8543.00, 8545.00, 8546.00 and 8548.00, for the entry in column (4) occurring against each of them , the entry "20%" shall be substituted;

(v) in sub-heading No. 8544.00 , for the entry in column (4) , the entry "25% " shall be substituted;

(38) in Chapter 87, in sub- heading . No. 8708.00 and 8714.00, for the entry in column (4) , the entry " 15% " shall be substituted;

(39) inChapter 89, in sub- heading Nos. 8901.00, 8902.00, 8904.00, 8905.00 and 8906.00, for the entry in column (4) ,the entry "Nil" shall be substituted;

(40) inChapter 90, in sub- heading Nos. 9032.11 and 9032.91 , for the entry in column (4) occurring against each of them , the entry "40%" shall be substituted;

(41) in Chapter 94, in sub- heading No. 9404.00 , for the entry in column (4 ) , the entry "25% " shall be substituted;

(42) in Chapter 96, in sub- heading No. 9605.10, for the entry in column ( 4) , the entry " 40% " shallbe substituted.

Vl-Extra -17-21

INDEX 17-82-]

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

[ PART VI \

PART II

Sub- heading No.

Heading No.

Rateofduty

Description of goods.

(2)

(1)

(3)

(4)

In the Schedule to the Central Excise Tariff Act ,--

(1) in Chapter 7, for heading No. 07.01 and the entries relating thereto , the following shall be substituted , namely:--

0701.00

"07.01

Nil";

DRIED VEGETABLES , INCLUDING POTATOES, ONIONS AND MUSHROOMS , WHOLE , CUT , SLICED , .BROKEN OR IN POWDER , BUT NOT FURTHER PREPARED ; DRIED LEGUMINOUS VEGETABLES , INCLUDING PEAS AND BEANS, SHELLED , WHETHER OR NOT SKINNED OR SPLIT

(2) inChapter 8, for heading No. 08.01 and the entries relating thereto , the following shall be sübstituted , namely:-

"08.01

0801.00

EDIBLE FRUIT AND NUTS ; PEEL OF CITRUS FRUIT OR MELONS Nil ";

(3) in Chapter 9, for heading Nos. 09.01 , 09.02 and 09.03 and the entries relating thereto, the following shall be substituted , namely:-

"09.01

0901.00

Nil

COFFEE, WHETHER OR NOT CURED OR ROASTED OR DECAFFEINATED ; COFFEE HUSKS AND SKINS ; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION

09.02

0902.00

TEA, INCLUDING TEA WASTE

Nil

09.03

SPICES

0903.00

Nil";

(4) in Chapter 11.-

( for heading No. 11.01 and the entries relating thereto, the following shall be substituted , namely:-

1101.00

"11.01

Nil";

PRODUCTS OF THE MILLING INDUSTRY, INCLUDING FLOURS , GROATS , MEAL. AND GRAINS OF CEREALS , AND FLOUR , MEAL OR FLAKES OF VEGETABLES

( for heading No.11.03 and the entries relating thereto , the following shall be substituted , namely:-

1103.00

11.05

STARCHES

Nil";

15 in Chapter 13, for heading No. 13.01 and the entries relating thereto, the following shall be substituteci , namely:-

Nil":

1301.00

*13.01

LAC ; GUMS , RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

(8) in Chapter 15, for heading No. 15.03 and the entries relating thereto , the following shall be substituted, namely:---

Nil";

1503.00

*15.03

FIXED VEGETABLE OILS , OTHER THAN THOSE OF

HEADING No. 15.02

(7) inChapter 16, for heading No. 16.01 and the entries relating thereto, the following shall be substituted, namely:-

Nil";

1601.00

"16.01

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS , MOLLUSCS OR OTHER AQUATIC INVERTEBRATES , INCLU- DING SAUSAGES AND SIMILAR PRODUCTS , EXTRACTS AND JUICES , PREPARED OR PRESERVED FISH AND CAVIER AND CAVIER SUBSTITUTES.

(8) in Chapter 20, for heading No. 20.01 and the entries relating thereto , the following shallbe substituted, namely;-

2001.00

"20.01

Nil",

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS , INCLUDING JAMS , FRUIT JELLIES , MAR- MALADES , FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES , FRUIT JUICES AND VEGETABLE JUICES, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER

(9) in Chapter 21 ,

( for heading Nos . 21.06 and 21:07 and the entries relating thereto , the following shall be substituted, namely:-

50%

PAN MASALA

2106.00

"21.06

20%";

2107.00

BETEL NUT POWDER KNOWN AS " SUPARI "

21.07

(i) after heading No. 21.07 and the entries relating thereto , the following shallbe inserted, namely:

"21.08

EDIBLE PREPARATIONS , NOT ELSEWHERE SPECIFIED

OR INCLUDED

40% 2108.10

Preparations for Lemonades or other Beverages intended for use in the manufacture of Aerated Water

INDEX PART VI J

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

[17-83

20%

Sharbat

2108.20

Nil

Prasad or Prasadam

2108.30

Nil

Sterilised or Pasteurised Miltone

2108.40

20%";

Other

2108.90

(10) in Chapter 24, for heading No. 24.02 and the entries relating thereto, the following shall be substituted , namely:-

Nil";

CIGARS AND CHEROOTS OF TOBACCO OR OF TOBACCO

2402.00

"24.02

SUBSTITUTES

(11 ) in Chapter 25, for heading No. 25.05 and the entries relating thereto, the following shall be substituted, namely: ---

Nil":

2505.00

"25.05

MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED (INCLUDING CLAY, EARTH COLOURS , NATURAL ABRA- SIVES , SULPHURS , SLATE AND STONE ) , LIME ; PLASTERS WITH A BASIS OF CALCIUM SULPHATE , WHETHER OR NOT COLOURED , BUT NOT INCLUDING PLASTERS SPECIALLY PREPARED FOR USE IN DENTISTRY

(12) in Chapter 27, for heading Nos. 27.09 and 27.10 and the entries relating thereto, the following shall be substituted, namely:-

10% 2709.00

"27.09

PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS , CRUDE

27.10

PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS , OTHER THAN CRUDE ; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS , THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS

Motor spirit, that is to say , any hydrocarbon oil (excluding crude mineral oil ) which has its flash point below 25°C, and which either by itself or in admixture with any other substance, issuitable for use as fuel in spark ignition engines :

20% 2710.11

Special boiling point spirits (other than Benzene , Toluol ) withnominalboiling point. range 55-115 ° C

20% 2710.12

Specialboiling point spirits (other than Benzene , Benzol , Toluene and Toluol ) with nominal boiling point range 63-70° C

20% 2710.13

Other specialboiling point spirits (other than Benzene, Benzol, Toluene and Toluol )

10% 2710.14

Naphtha

20%

Other.

2710.19

10%";

Other

2710.90

(13) inChapter 37, for heading No. 37.04 and the entries relating thereto, the following shallbe substituted, namely:--

37.04

PHOTOGRAPHIC PLATES , FILM , PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED.

20% 3704.10

Photographic paper or paper board

20%

Sensitised textiles

3704.20

20%";

Other

3704.90

(14) inChapter 44, for heading No. 44.10 and the entries relating thereto, the following shall be substituted, namely:-

"44.10

ARTICLES OFWOOD NOT ELSEWHERE SPECIFIED ; :

Doors, ofwood:

20%

Flush doors

4410.11

Nil

Other

4410.19

Nil";

Other

4410.90

INDEX 17-841

[PARTVI GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

(15) in Chapter 48,-

( for heading No. 48.02 and the entries relating thereto, the following shall be substituted, namely:-

"48.02

4802.00

20%";

UNCOATED PAPER AND PAPERBOARD OF A KIND USED FOR WRITING , PRINTING OR OTHER . GRAPHIC PURPOSES , AND PUNCH CARD STOCK AND PUNCH TAPE PAPER , IN ROLLS OR SHEETS, OTHER THAN PAPER OF HEADING No.48.01 OR 48.03 ; HANDMADE PAPER AND PAPERBOARD

( for heading No. 48.04 and the entries relating thereto, the following shall be substituted, namely:---

"48.04

4804.00

20%";

UNCOATED KRAFT PAPER AND PAPERBOARD , IN ROLLS OR SHEETS , OTHER THAN THAT OF HEADING No. 48.02 OR 48.03

(16) in Chapter 50, for heading Nos . 50.01 , 50.02 and 50.03 and the entries relating thereto, the following shall be substituted, namely:-

*50:01

5001.00

Nil

SILK-WORM COCOONS SUITABLE FOR REELING

5002.00

50.02

Nil

RAW SILK ( NOT THROWN)

50.03                           SILK WASTE ( INCLUDING COCOONS
                               UNSUITABLE FOR REELING , YARN
                               WASTE AND GARNETTED STOCK)
             5003.10           Not carded or combed                                    Nil
             5003.90           Other                                                   Nil

50.04

SILK YARN AND YARN SPUN FROM

SILK WASTE; SILK-WORM GUT

Inor in relation to the manufacture of which any process is ordinarily carried on with the aid of power:

5004.11               Containing 85% or more by weight of silk or silk waste              Nil
5004.19                Containing less than 65% by weight of silk or silk waste           20%
5004.00               Other                                                               N

50.05

WOVEN FABRICS OF SILK OR OF SILK WASTE

                  5005.10.                 Fabrics of noil silk                                                     Nil
                   5005.20                 Other fabrics , containing 85% or more by weight of                     Nil
                                           silk or of silk waste other than noil silk
                   5005.90                 Otherfabrics                                                             Nil":
  (17) in Chapter 51 , for heading Nos . 51.01 , 51.02, 51.03, 51.04, 51.05, 51.06, 51.07 and 51.08 and the entries relating thereto, the
following shallbe substituted, namely:-
  "51.01          5101,00                                                                                           Nil

WOOL, NOT CARDED OR COMBED

51.02       5102.00             FINE OR COARSE ANIMAL HAIR , NOT CARDED OR COMBED      Nil
51.03       5103.00                                                                    Nil

WASTE OFWOOL OR OF FINE OR COARSE ANIMAL

HAIR , INCLUDING YARN WASTE BUT EXCLUDING

GARNETTED STOCK

Nil 51.04

5104.00

GARNETTED STOCK OF WOOL OR OF FINE OR COARSE ANIMAL HAIR

51.05

WOOL AND FINE OR COARSE ANIMAL HAIR , CARDED OR COMBED ( INCLUDING COMBED WOOL IN FRAGMENTS)

Nil 5105.10

CardedWool

Wool tops and other combed wool:

10% 5105.21

Combed wool in fragments

10% - 5105.29

Other

10% 5105.30

Fine animal hair, carded or combed

10% 5105.40

Coarse animal hair , carded or combed

INDEX PART VI ]

[ 17-85

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

51.06

YARN OF CARDED WOOL

In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power :

5106.11

10%

Containing 85% or more by weight of wool

5106.12

10%

Containing less than 85%by weight of wool

5106.90

Other

51.07

Nil

YARN OF COMBED WOOL

In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power:

5107.11

10%

Containing 85% or more by weight of wool

5107.12

10%

Containing less than 85%by weight of wool

5107.90

Other

51.08

5108.00

Nil

20%

YARN OF FINE, ANIMAL HAIR ( CARDED OR COMBED )

      4
51.09        5109.00          YARN OF COARSE ANIMAL HAIR OR OF HORSE HAIR           20%
                              (INCLUDING GIMPED HORSE HAIR YARN )
51.10                         WOVEN FABRICS OF CARDED WOOL OR OF CARDED
                               FINE ANIMAL HAIR
            5110.10.                                                                15%

Not subjected to any process

Subjected to the process of milling , raising , blowing, tentering , dyeing or any other process or any one or more of these processes:

5110.21

15%

Bleached woven fabrics

5110.22

Dyed woven fabrics

5110.23

-- Printed woven fabrics

5110.29

Other woven fabrics

51.11

15%

WOVEN FABRICS OF COMBED WOOL OR OF COMBED FINE ANIMAL HAIR

5111.10

15%

Not subjected to any process

Subjected to the process of milling, raising , blowing . tentering, dyeing or any other process or any one or more of these processes :

5111.21              Bleached woven fabrics
5111.22              Dyed woven fabrics
5111.23              Printed woven fabrics
5111.29              Other woven fabrics

51.12

15%
15%
15%
15%

WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF

HORSE HAIR

5112.10

15%

Not subjected to any process

Subjected to the process of milling , raising, blowing, tentering, dyeing or any other process or any one or more of these processes:

                   5112.21                Bleached woven fabrics                                                15%
                  5112.22                 Dyed wovenfabrics                                                     15%
                   5112.23                Printed woven fabrics                                                 15%
                   5112.29                Other woven fabrics                                                   15%";
   (18) inChapter 52, for heading Nos. 52.01 , 52.02 , 52.03 , 52.04, 52.05, 52.06 , 52.07,52.08 , 52.09, 52.10 ; 52.11 and 52.12 and the
entries relating thereto , the following shall be substituted , namely:
   "52.01          5201.00                                                                                      Nil

COTTON, NOT CARDED OR COMBED

52,02

COTTON WASTE ( INCLUDING YARN WASTE AND

GARNETTED STOCK)

VI-Extra- 17-22

INDEX !

17-86 ]

{ PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

5202.10

Nil

Yarnwaste (including thread waste)

Other:

5202.91

Nil

Garnetted stock

5202.99

Other

Nil

52.03

5203.00

Nil

COTTON , CARDED OR COMBED

52.04

5204.00

20%

COTTON SEWING THREAD

52.05

COTTON YARN (OTHER THAN SEWING THREAD ) ; CONTAINING 85% OR MORE BY WEIGHT OF COTTON

In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power:

5205.11

20%

Single yarn

5205.19

20%

Multiple ( folded) or cabled yarn

5205.90

Other

Nil

52.06

COTTON YARN ( OTHER THAN SEWING THREAD) , CONTAINING LESS THAN 85% BY WEIGHT OF COTTON

In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power:

5206.11

20%

Single yarn

5206.12

20%

Multiple (folded) or cabled yarn

            5206.90           Other                                                 Nil
52.07                         WOVEN FABRICS OF COTTON , CONTAINING 85 %
                              OR MORE BY WEIGHT OF COTTON
            5207.10                                                                 20%

Not subjected to any process

Subjected to the process of bleaching , marcerising, dyeing , printing , water- proofing , shrink- proofing, organdie processing or any other process or any. one or more of these processes:

5207.21

20%

Bleached woven fabrics

5207.22

20%

Dyad woven fabrics

5207.23

Printed woven fabrics

20%

5207.29

20%

Other woven fabrics

52.08

WOVEN FABRICS OF COTTON , CONTAINING LESS THAN 85% BY WEIGHT OF COTTON , MIXED MAINLY OR SOLELY WITH MAN - MADE FIBRES

5208.10

20%

Not subjected to any process

Subjected to the process of bleaching , mercerising , dyeing, printing, water - proofing , shrink- proofing, organdie processing or any other process or any one or more of these processes:

5208.21

20%

Bleached woven fabrics

5208.22

20%

Dyed woven fabrics

5208.23

Printed woven fabrics

20%

5208.29

20%

Other woven fabrics

52.09

OTHER WOVEN FABRICS OF COTTON

5209.10

20%

Not subjected to any process

Subjected to the process of bleaching , mercerising , dyeing, printing, water- proofing , shrink - proofing , organdie processing or any other process or any one or more of these processes:

20% 5209.21

-- Bleached woven fabrics

5209.22

20%

Dyedwoven fabrics

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[17-87

5209.23.

Printed woven fabrics

20%

5209.29

-- Other woven fabrics

20%";

(19) inChapter 53, for heading Nos. 53.01 , 53.02, 53.03 , 53.04, 53.05, 53.06, 53.07 and 53.08 and the entries relating thereto , the following shallbe substituted, namely:-

"53.01

FLAX, RAW OR PROCESSED BUT NOT SPUN ; FLAX TOW AND WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK)

5301.10

Flax, raw or retted

Nil

Flax , broken , scutched , hackled or otherwise processed, butnotspun:

5301.21

Broken or scutched

Nil

5301.29

Other

Nil

5301,30

Flax tow and waste

Nil

53.02

TRUE HEMP ( CANNABIS SATIVA L. ) , RAW OR PROCESSED BUT NOT SPUN ; TOW AND WASTE OF TRUE HEMP ( INCLUDING YARN WASTE, AND GARNETTED STOCK)

5302.10

True hemp , raw or retted

15%

5302.90

Other

15%

53.03

JUTE AND OTHER TEXTILE BAST FIBRES ( EXCLUDING FLAX, TRUE HEMP AND RAMIE ) , RAW OR PROCESSED BUT NOT SPUN ; TOW AND WASTE OF THESE FIBRES ( INCLUDING YARN WASTE AND GARNETTED STOCK)

5303.10

Jute and other textile bast fibres , raw or retted

Nil

5303.90

Other

Nil

53.04

SISAL AND OTHER TEXTILE FIBRES OF THE GENUS AGAVE , RAW OR PROCESSED BUT NOT SPUN ; TOW AND WASTE OF THESE FIBRES ( INCLUDING YARN WASTE AND GARNETTED STOCK)

5304.10

15%

Sisal and other textile fibres of the genus Agave , raw

5304.90

Other

15%

53.05

COCONUT, ABACA ( MANILA HEMP OR MUSA TEXTILIS NEE) , RAMIE AND OTHER VEGETABLE TEXTILE FIBRES , NOT ELSEWHERE SPECIFIED OR INCLUDED , RAW OR PROCESSED BUT NOT SPUN ; TOW, NOILS AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETTED STOCK)

Ofcoconut (coir) :

5305.11

Raw

.15%.

Other

5305.19

15%

OfAbaca:

5305.21

Raw

15%

5305.29

Other

15%

OfRamie:

5305.31

Nil Raw

5305.39

Other

Nil

Other:

5305.91

Raw

15%

5305.99

Other

15%

53.06

FLAX YARN

In or in relation to the manufacture of which any process isordinarily carried on with the aid of power:

5306.11

Single

20%

INDEX [PART VI

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

17-88 ]

5306.19

20%

Multiple (folded) or cabled

              5306.90              Other                                                           Nil
53.07                              YARN OF JUTE OR OTHER TEXTILE BAST FIBRES OF
                                   HEADING No.53.03
                                   In or in relation to the manufacture of which any process,
                                   isordinarily carried on with the aid of power:
              5307.11              Single                                                          10%
              5307.12                                                                              10%

Multiple ( folded ) or cabled

              5307.90              Other                                                          Nil
53.08                              YARN OF OTHER VEGETABLE TEXTILE
                                    FIBRES; PAPER YARN
                                    In or in relation to the manufacture of which any process
                                    isordinarily carried on with the aid of power: -
              5308.11              CoirYarn                                                       15%
              5308.12                                                                            .15%

Truehemp yarn

5308.13

15%

Paper yarn

5308.14

20%

Ramie yarn

            5308.19           Other                                                  15%
            5308.90           Other                                                  Nil
53.09                         WOVEN FABRICS OF FLAX
            5309.10                                                                  10%

Not subjected to any process

Subjected to the process of bleaching , mercerising , dyeing, printing, water- proofing , shrink -proofing . organdie processing or any other process or any one or more of these processes:

5309.21

10 %

Bleached woven fabrics

5309.22

10%

Dyedwoven fabrics

5309.23

Printed woven fabrics 10%

10%

Other woven fabrics

5309.29

53.10

WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BAST FIBRES OF HEADING No.53.03

5310.10

10%

Not subjected to any process

Subjected to the process of bleaching , mercerising , dyeing , printing, water -proofing , shrink-proofing , organdie processing or any other process or any one or more of these processes:

5310.21.

10%

Bleached woven fabrics

5310.22.

10%

Dyed woven fabrics

5310.23

10%

Printed woven fabrics

            5310.29            Other woven fabrics                                    10%
53.11                          WOVEN FABRICS OF OTHER VEGETABLE TEXTILE
                               FIBRES; WOVEN FABRICS OF PAPER YARN
             5311.10                                                                 15%

Notsubjected to any process

Subjected to the process of bleaching, mercerising, dyeing, printing, water- proofing , shrink-proofing, organdie processing or any other process or any one or more of these processes:

5311.21

15%

Bleached woven fabrics

5311.22

15%

Dyedwoven fabrics

15%

Printedwoven fabrics

5311.23

5311.29

15%";

Other woven fabrics

INDEX [17-89

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

PART VI J

3 2

(20) in Chapter 54, for heading Nos. 54.01,54.02, 54.03 , 54.04, 54.05, 54.06, 54.07, 54.08 , 54.09,54.10, 54.11 and 54.12 and the entries relating thereto , the following shall be substituted, namely:-

SEWING THREAD OF MAN - MADE FILAMENTS

"54.01

Ofsyntheticfilaments 5401.10

Of artificialfilaments 5401.20

54.02

20%

SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD) , INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 60 DENIERS

5402.10

30%

High tenacity yarn of nylon or other polyamides

5402.20

50%

High tenacity yarn of polyesters

Texturedyarn:

5402.31

30%

Of nylon or other polyamides

5402.32

Ofpolyesters

5402.39

Other

Other yarn , single , untwisted:

5402.41

50%

20%

30%

Of nylon or other polyamides

5402.42

50%

Of polyesters, partially oriented

5402.43

Of polyesters, other

Other

5402.49

Other yarn , single, twisted:

5402.51

50%

20% .

30%

Of nylon or other polyamides

5402.52

Of polyesters

Other

5402.59

Other yarn , multiple ( folded ) or cabled:

5402.61

50%

20%

30%

Of nvion or other polyamides

Of polyesters 5402.6

Other

5402.69

54.03

50%

20%

ARTIFICIAL FILAMENT YARN ( OTHER THAN SEWING . THREAD) , INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 60 DENIERS

15%

High tenacity yarn of viscose rayon

5403.10

5403.20

Texturedyarn

Other yarn , single:

5403.31

15%

Of viscose rayon , untwisted

5403.32

15%

Ofviscose rayon , twisted

ofcellulose acetate 5403.33

Other

-5403.39

15%

Other yarn, multiple( folded)

orcabled:

Ofviscose rayon 5403.41

5403.42

Ofcellulose acetate

Other

5403.49:

54.04

15%

SYNTHETIC MONOFILAMENT OF 60 DENIERS OR MORE AND OF WHICH NO CROSS SECTIONAL DIMENSION EXCEEDS 1 mm ; STRIP AND THE LIKE ( FOR EXAMPLE, ARTIFICIAL STRAW) , OF SYNTHETIC TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 mm

Monofilament 5404.10

5404.90

Other

VI-Extra- 17-23

INDEX

20%

20% [ PART VI

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

17-90 ] .

3 1

54.05

5405 :00

20%

ARTIFICIAL MONOFILAMENT OF 60 DENIERS OR MORE AND OF WHICH NO CROSS SECTIONAL DIMENSION EXCEEDS 1 mm ; STRIP AND THE LIKE ( FOR EXAMPLE, ARTIFICIAL STRAW) OF ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 mm

54.06

WOVEN FABRICS OF SYNTHETIC FILAMENT YARN , INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING No. 54.04

5406.10

20%

Not subjected to any process

Subjected to the process of bleaching , dyeing , printing, shrink - proofing , tentering , heat -setting , crease - resistant processing or any other process or any one or more of these processes:

5406.21

Bleached woven fabrics

5406.22

Dyed woven fabrics

5406.23

Printed woven fabrics

5406.29

Other woven fabrics

54.07

20%

WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN , INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING No. 54.05

5407.10

Not subjected to any process .

'20%

Subjected to the process of bleaching , dyeing , printing , shrink-proofing , tentering , heat -setting , crease - resistant processing or any other process or any one or more of these processes:

5407.21

Bleached woven fabrics

5407.22

Dyed woven fabrics

5407.23

Printed woven fabrics

5407.29

Other woven fabrics 20%

20%

20%;

(21 ) in. Chapterriwading Noe 55.01 , 55.02, 55.03, 55.04, 55.05, 55.06, 55.07, 55.08 , 55.09,55,10, 55.11 and 55.12 and the rice uncatiogine following shall be substituted , namely:-

"55,01

SYNTHETIC FILAMENT TOW

5501.10

20%

Of nylon or other polyamides

5501.20             Of polyesters                                                20%..
5501.30             Acrylic or modacrylic                                         20%
5501.90             Other                                                         20%

20%

ARTIFICIAL FILAMENT TOW

5502.00

55.02

55.03

SYNTHETIC STAPLE FIBRES , NOT CARDED , COMBED OR OTHERWISE PROCESSED FOR SPINNING

5503.10

20%

Of nylon or other polyamides

             5503.20            Ofpolyesters                                              20%
                                             :
             5503.30            Acrylic or modacrylic                                     20%
             5503.40-           Ofpolypropylene                                           20%
             5503.90            Other                                                     20%
55.04                           ÁRTIFICIAL STAPLE FIBRES , NOT CARDED, COMBED
                                OR OTHERWISE PROCESSED FOR SPINNING
             5504.10            Of viscose rayon                                          20%
             5504.90            Other                                                     20%
55.05                           WASTE ( INCLUDING NOILS , YARN WASTE AND
                                GARNETTED STOCK) OF- MAN - MADE FIBRES
             5505.10            Ofsynthetic fibres

INDEX

Rs.10 per Kg .

or 50% whichever is higher PART VI ]

[17-91

GUJARATGOVERNMENT GAZETTE , EX. , 22-11-1995

3 2

Ofartificialfibres

5505.20

55.06

Rs.10 per Kg . or 20% whichever is higher

SYNTHETIC STAPLE FIBRES , CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING

5506.10

20%

Ofnylon or other polyamides

5506.20

20%

Ofpolyesters

5506.30

20%

Acrylic or modacrylic

Other

5506.90

5507.00

55.07

20%

ARTIFICIAL STAPLE FIBRES , CARDED , COMBED OR OTHERWISE PROCESSED FOR SPINNING

SEWING THREAD OF MAN MADE STAPLE FIBRES

55.08

20%

Of synthetic staple fibres

5508.10

20%

Ofartificial staple fibrés

5508.20

55.09

YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBRES

Containing 85% or moreby weight of staple fibres of nylon or other polyamides:

5509.11

20%

Single yarn

5509.19

20%

Multiple (folded) or cabled yarn

Containing 85% or moreby weight of polyester staple fibres:

20%

Single yarn

5509.21

20%

Multiple (folded) or cabled yarn

5509.22

Containing 85% or more by weight of acrylic or modacrylic

staple fibres:

5509.31

20%

Single yarn

5509.32

20%

Multiple (folded) or cabled yarri

Other yarn , containing 85% or more by weight of synthetic

staple fibres:

20%

-- Single yarn

5509.41

5509.42

20%

Multiple (folded) or cabled'yarn

5509.50

Other yarn of Polyester staple fibre

5509.60

20%

Other yarn of acrylic or modacrylic staple fibres

20%

Otheryarn

5509.90

55.10

YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES

Containing 85% or moreby weight of artificial staple fibres:

20%

Single yarn

5510.11

5510.12

20%

Multiple (folded ) or cabled yarn

f

20%

Other yarn

5510.90

55.11

WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES , CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES

20%

Not subjected to any process

5511.10

Subjected to the process of bleaching , dyeing , printing , shrink-proofing , tentering , heat-setting , crease - resistant processing or any other process or any one or more of these processes:

20%

- Bleached woven fabrics

5511.21

20%

Dyed woven fabrics

5511.22

20%

Printed woven fabrics

5511.23

20%

Other woven fabrics

5511.29

INDEX 17-92 ]

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

3 2

55.12

[ PART VI

WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES , CONTAINING LESS THAN 85% BY WEIGHT OF SUCH , FIBRES, MIXED MAINLY OR SOLELY WITH COTTON

5512.10

20%

Not subjected to any process

Subjected to the process of bleaching , dyeing , printing , shrink-proofing , tentering , heat -setting , crease - resistant processing or any other process or any one or more of these processes:

             5512.21            Bleached woven fabrics                                     20%
             5512.22            Dyed woven fabrics                                        20%
             5512.23            Printed woven fabrics                                      20%
             5512.29            Other woven fabrics                                       20%
55.13                            OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES
             5513.10                                                                      20%

Not subjected to any process

Subjected to the process of bleaching , dyeing , printing , shrink-proofing, tentering , heat-setting , crease-resistant processing or any other process or any one or more of these processes:

5513.21

Bleached woven fabrics

5513.22

Dyed woven fabrics

5513.23

Printed woven fabrics

5513.29

Other woven fabrics

55.14

20%

WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES

5514.10

20%

Not subjected to any process

Subjected to the process of bleaching , dyeing , printing, shrink-proofing , tentering , heat- setting , crease - resistant processing or any other process or any one or more of these processes:

                 5514.21              Bleached woven fabrics                                             2010
                 5514.22           -- Dyed woven fabrics                                                20%
                 5514.23               Printed woven fabrics                                            20%
                 5514.29              Other woven fabrics                                               20%" ;
  (22) in Chapter 56, for heading Nos . 56.01 , 56.02, 56.03 , 56.04, 56.05, 56.06, 56.07 and 56.08 and the entries relating thereto , the
following shallbe substituted , namely:-
  "56.01                               WADDING OF TEXTILE MATERIALS AND ARTICLES
                                       THEREOF; TEXTILE FIBRES , NOT EXCEEDING 5 mm
                                       IN LENGTH ( FLOCK) , TEXTILE DUST AND MILL NEPS
                 5601.10              Sanitary towels and tampons , napkins and napkin liners for       15%
                                       babies and similar sanitary articles, of wadding
                                      Wadding; other articles of wadding:
                 5601.21              OfCotton                                                          15%
                 5601.22.             Of man- made fibres                                               15%
                 5601.29              Other                                                             15%
                 5601.30                                                                                15%

Textile flock and dust and mill neps

56.02

FELT, WHETHER OR NOT IMPREGNATED , COATED , COVERED OR LAMINATED

5602.10

15%

Needleloom felt and stitch-bonded -fibre fabrics

Other felt, not impregnated , coated , covered or laminated:

5602.21              Ofwool or fine animal hair
111 5602.29          Ofother textile materials
5602.90              Other

INDEX

15%
15%
15%

[ 17-93

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

PART VI ]

5603.00

56.03

20%

NONWOVENS , WHETHER OR NOT IMPREGNATED , COATED , COVERED OR LAMINATED

56.04

RUBBER THREAD AND CORD , TEXTILE COVERED; TEXTILE YARN , AND STRIP AND THE LIKE OF HEADING No. 54.04 OR 54.05 , IMPREGNATED , COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS

5604.10

15%

Rubber thread and cord, textile covered-

5604.20

15%

High tenacity yarn of polyesters , of nylon or other polyamides or of viscose rayon , impregnated or coated,

5604.90

Other

15%

56.05

5605.00

--20%

METALLISED YARN , WHETHER OR NOT GIMPED , BEING TEXTILE YARN , OR STRIP OF THE LIKE OF HEADING No.54.04 OR 54.05 , COMBINED WITH METAL IN THE FORM OF THREAD , STRIP OR . POWDER OR COVERED WITH METAL

56.06

5606.00

15%

GIMPED YARN , AND STRIP AND THE LIKE OF HEADING No. 54.04 OR 54.05 , GIMPED ( OTHER THAN THOSE OF HEADING No. 56.05 AND GIMPED HORSEHAIR YARN) ; CHENILLE YARN ( INCLUDING FLOCK CHENILLE YARN) ; LOOP WALE YARN

56.07

TWINE , CORDAGE , ROPES AND CABLES , WHETHER OR NOT PLAITED OR BRAIDED AND WHETHER OR NOT IMPREGNATED , COATED , COVERED OR SHEATHED WITH RUBBER OR PLASTICS

5607.10

10%

Of jute or other textile bast fibres of heading No.53.03

Of sisal or other textile fibres of the genus Agave:

5607.21

Binder or baler twine.

15%

5607.29

Other

15%

5607.30

15%

Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres

Of polyethylene or polypropylene:

5607.41

Binder or baler twine

15%

5607.49

Other

15%

5607,50

15%

: Of other synthetic fibres

5607.90

Other

15%

56.08

KNOTTED NETTING OF TWINE , CORDAGE OR ROPE; MADE UP FISHING NETS AND OTHER MADE UP NETS , OF TEXTILE MATERIALS

Ofman-made textile materials:

5608.11

Nil

Made up fishing nets

5608.19

Other

15%

5608.90

Other

15%

56.09

5609.00

15%";

ARTICLES OF YARN , STRIP OR THE LIKE OF HEADING No. 54.04 OR 54.05 , TWINE , CORDAGE , ROPE OR CABLES, NOT ELSEWHERE SPECIFIED OR INCLUDED

(23) in Chapter 57, for heading Nos. 57.01 and 57.02 and the entries relating thereto , the following shall be substituted, namely:

57.01

CARPETS AND OTHER TEXTILE FLOOR COVERINGS, KNOTTED , WHETHER OR NOT MADE UP

5701,10

Ofwool or fine animal hair

30%

5701.90

Of other textile materials

30%

57.02

CARPETS AND OTHER TEXTILE FLOOR COVERINGS , WOVEN , NOT TUFTED OR FLOCKED , WHETHER OR NOTMADEUP-

VI-Extra-17-24

INDEX 17-941

[PARTVI

GUJARAT GOVERNMENT GAZETTE, EX . , 22-11-1995

5702.10 3

Nil

Floor coverings of coconut fibres (coir)

Other, of pile construction , not made-up:

5702.21

Ofwool or fine animal hair

5702.22

30%

Of man made textile materials

5702.29

30%

Of other textile materials

30%

Other, of pile construction , made up:

5702.31

Ofwool or fine animal hair

5702.32

30%

Ofman - made textile materials

5702.39

30%

Of other textile materials

30%

Other, not of pile construction , not made up:

5702.41

Ofwool or fine animal hair

5702.42

30%

Of man- made textile materials

5702.49

30%

Ofother textile materials ..

30%

Other , not of pile construction , made up:

5702.91

Of wool or fine animal hair

5702.92

30%

Of man - made textile materials

5702.99

30%

Of other textile materials

57.03

30%

CARPETS AND OTHER TEXTILE FLOOR COVERINGS, TUFTED , WHETHER OR NOT MADE UP

5703.10

Ofwool or fine animal hair

5703.20

30%

Ofnylon or other polyamides

5703.30

Of other man-made textile materials

5703.40

30%

Of other textile materials

57.04

5704.00

30%

-30%

CARPETS AND OTHER TEXTILE FLOOR COVERINGS ,, OF FELT, NOT TUFTED OR FLOCKED, WHETHER OR NOTMADE UP

57.05

5705.00

30%";

OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP

(24) in Chapter 58 , for heading Nos. 58.01 , 58.02 , 58.03 , 58.04, 58.05 and 58.06 and the entries relating thereto , the following shall be substituted , namely:- :

"58.01

WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF HEADING No. 58.02 OR 58.06

Of wool or fine animal hair:

5801.11

15%

Not subjected to any process

5801:12

15%

Subjected to the process of milling , raising , blowing , tentering , dyeing or any other process or any one or more of these processes

Ofcotton:

5801.21

Not subjected to any process

5801.22

20%

Subjected to the process of bleaching , mercerising , dyeing, printing , water -proofing , shrink-proofing, organdie processing or any other process or any one or more of these processes

Ofman-made fibres:

5801.31

20%

Not subjected to any process

5801.32

20%

Subjected to the process of bleaching , dyeing , printing, shrink- proofing , tentering , heat-setting , crease- resistant processing or any other process or any one or

more of these processes

Of other textile materials:

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

[17-95

5801.91

15%

Not subjected to any process

5801.92

15%

Subjectedto the process of bleaching , dyeing , printing, shrink-proofing , tentering , heat setting , crease -resistant processing or any other process or any one or more ofthese processes

58,02

TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS , OTHER THAN NARROW FABRICS OF HEADING No. 58.06 ; TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF HEADING No. 57.03

Terrytowelling and similar woven terry fabrics , of cotton:

5802.21

20%

Not subjected to any process

5802.22

20%

Subjected to the process of bleaching , mercerising, dyeing, printing, water- proofing , shrink-proofing , organdie processing or any other process or any one or more of these processes

Terry towelling and similar woven terry fabrics, of man-made fibres:

5802.31

20%

Not subjected to any process

5802.32

20%

Subjected to the process of bleaching, dyeing , printing, shrink-proofing ,tentering , heat - setting , crease- resistant processing or any other process or any one or more of theseprocesses

of other textile materials: Terry towelling and similar woven terry fabrics ,

5802.41

15%

Not subjected to any process

5802.42

15%

ofthese processes Subjected to the process of bleaching, dyeing , printing, shrink-proofing, tentering , heat -setting , crease -resistant processing or any other process or any one or more

Tufted textile fabrics:

5802.51

20%

Not subjected to any process

5802.52

20%

Subjected to the process of bleaching , dyeing, printing , shrink -proofing, tentering , heat -setting , crease - resistant processing or any other process or any one or more ofthese processes

58.03/

5803.00

10%

GAUZE, OTHER THAN NARROW FABRICS OF HEADING

No.58.06

58:04

TULLES AND OTHER NET FABRICS , NOT INCLUDING WOVEN , KNITTED OR CROCHETED FABRICS ; LACE IN THE PIECE, IN STRIPS OR IN MOTIFS

In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power or steam:

5804.11

Of cotton

20%

5804.12

Of man-made fibres .

20%

5804.19

Of other textile materials

15%

5804.90

Other

Nil

58.05

EMBROIDERY IN THE PIECE , IN STRIPS OR IN MOTIFS Manufactured with the aid of vertical type automatic shuttle embroidery machines operated with power:

5805.11

10%

Embroidery without visible ground

5805.19

Other

10% 5805.90

Other

Nil

58.06

NARROW WOVEN FABRICS , OTHER THAN GOODS OF HEADING No. 58.07; NARROW FABRICS CONSISTING OF WARP WITHOUT WEFT ASSEMBLED BY MEANS OF AN ADHESIVE ( BOLDUCS)

INDEX 17-96 ]

[ PART VI

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

4 1

20% 5806.10

Wovenpilefabrics ( including terry towelling and similar terry fabrics) and chenillefabrics }

15% 5806.20

Otherwoven fabrics , containing elastomeric yarn or

rubber thread

Other woven fabrics:

20% 5806.31

Ofcotton

20%

Ofman - made fibres

5806.32

5806.39

15%

Of other textile materials

5806.40

15%

Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)

58.07

LABELS , BADGES AND SIMILAR ARTICLES OF TEXTILE MATERIALS , IN THE PIECE , IN STRIPS OR CUT TO SHAPE OR SIZE , NOT EMBROIDERED

15%

Woven

5807.10

15% 5807.90

Other

15% 58.08

5808.00

BRAIDS IN THE PIECE ; ORNAMENTAL TRIMMINGS IN THE PIECE, WITHOUT EMBROIDERY, OTHER THAN KNITTED OR CROCHETED; TASSELS , POMPONS AND SIMILAR ARTICLES

15% 58.09

5809.00

WOVEN FABRICS OF METAL THREAD AND WOVEN FABRICS OF METALLISED YARN OF HEADING No. 56.05, OF A KIND USED IN APPAREL , AS FURNISHING FABRICS OR FOR SIMILAR PURPOSES , NOT ELSEWHERE SPECIFIED OR INCLUDED

15%";

5810.00

58.10

QUILTED TEXTILE PRODUCTS IN THE PIECE , COMPOSED OF ONE OR MORE LAYERS OF TEXTILE MATERIALS ASSEMBLED WITH PADDING BY STITCHING OR OTHERWISE , OTHER THAN EMBROIDERY OF HEADING No. 58.05

(25) in Chapter 59, for heading Nos . 59.01 , 59.02, 59.03 , 59.04, 59.05, 59.06, 59.07, 59.08 and 59.09 and the entries relating thereto, the following shall be substituted , namely:-

"59.01

TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS SUBSTANCES , OF A KIND USED FOR THE OUTER COVERS OF BOOKS OR THE LIKE; TRACING CLOTH ; PREPARED PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED TEXTILE FABRICS

10% 5901.10

Textile fabrics coated with gum or amylaceous substances, ofa kind used for the outer covers of books or the like

10%

Other

5901.90

59.02

TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES , POLYESTERS OR VISCOSE RAYON

20% 5902.10

Of nylon or other polyamides

             5902.20            Ofpolyesters                                             20%
             5902.90            Other                                                     20%
59.03                           TEXTILE FABRICS , IMPREGNATED , COATED , COVERED
                                OR LAMINATED WITH PLASTICS , OTHER THAN THOSE
                                OF HEADING No. 59.02
             5903.10            Withpolyvinyl chloride                                   20%
             5903.20            With polyurethane                                        20%
             5903.90            Other                                                    20%
59.04

LINOLEUM, WHETHER OR NOT CUT TO SHAPE ; FLOOR COVERINGS CONSISTING OF A COATING OR COVERING APPLIED ON A TEXTILE BACKING , WHETHER OR NOT CUT TO SHAPE

INDEX [17-97 GUJARAT GOVERNMENT GAZETTE , ΕΧ. , 22-11-1995

PART VI J

30%

Linoleum

5904.10 .

Other:

30%.

5904.91

With a base consisting of needleloom

felt or nonwovens

30%

With other textile base

5904.92

30% 5905.00

TEXTILE WALL COVERINGS

59.05

RUBBERISED TEXTILE FABRICS, OTHER THAN.

59.06

THOSE OF HEADING No. 59.02

15% 5906.10

Adhesive tape of a width not exceeding 20 cm

Other:

15%

Knitted or crocheted,

5906.91

15%

Other

5906.99

59.07

TEXTILE FABRICS OTHERWISE IMPREGNATED , COATED OR COVERED ; PAINTED CANVAS BEING THEATRICAL SCENERY, STUDIO

BACK- CLOTHS OR THE LIKE

Fabrics, covered partially or fully with textile flocks : or with preparation containing textile flocks:

20%

Onbase fabrics ofcotton

5907.11

20% 5907.12

Onbase fabrics of man - made textile material

20%

On base fabrics of other textile material

5907.19

30%

Other

5907.90

15% 5908.00

59.08

TEXTILEWICKS, WOVEN , PLAITED OR KNITTED; FOR. LAMPS , STOVES , LIGHTERS , CANDLES OR THE LIKE; INCANDESCENT GAS MANTLES AND TUBULAR KNITTED GAS MANTLE FABRIC THEREFOR , WHETHER OR NOT IMPREGNATED

15% 5909.00

59.09.

TEXTILE HOSEPIPING AND SIMILAR TEXTILE TUBING , WITH OR WITHOUT LINING , ARMOUR OR ACCESSORIES OF OTHER MATERIALS

25% 59.10

5910,00

TRANSMISSION OR CONVEYOR BELTS OR BELTING , OF TEXTILE MATERIAL WHETHER OR NOT REINFORCED WITH METAL OR OTHER MATERIAL 1.

59.11

TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 7 TO THIS CHAPTER

15% 5911.10

Textile fabrics , felt and felt- lined woven fabrics , coated , covered or laminated with rubber, leather or other material , ofa kind used for card clothing, and similar fabrics of a kind used for other technical purposes

15% 5911.20

Bolting cloth, whether or not made up

15% 5911.30

Textile fabrics and felts , endless or fitted with linking devices , of a kind used in paper - making or similar machines (for example, for pulp or asbestos -cement )

15% 5911.40

Straining cloth of a kind used in oil presses or the like , including that of human hair

15%";

Other

5911,90

(26) in Chapter 60, for heading No.60.01 and the entries relating thereto, the following shallbe substituted , namely :-

*60.01

PILE FABRICS , INCLUDING ' LONG PILE FABRICS AND TERRY FABRICS , KNITTED

OR CROCHETED

'Longpile' fabrics:

20%

Ofcotton

6001.11,

VI -Extra-17-25

INDEX 17-98 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[PART VI

4 6001.12

Ofman-made fibres

20% 6001.19

Of other textile materials

15%

Looped pile fabrics:

6001.21

Ofcotton

20% 6001,22

Ofman-made fibres

20% 6001.29

Ofother textile materials .

15%

Other:

6001.91

Of cotton

20% 6001.92

Ofman- made fibres

20% 6001.99

Of other textile materials

15% 60.02

OTHER KNITTED OR CROCHETED FABRICS

6002.10

15%

Of awidth not exceeding 30 cm , containing elastomeric yarn or rubberthread

6002.20

Other, of a width not exceeding 30 cm

20% 6002.30

20%

Of awidth exceeding 30 cm , containing elastomeric yarn or rubberthread

Other fabrics, warp knit :

6002.41

Of wool or fine animal hair

15% 6002.42

Ofcotton

20% 6002.43

Of man- made fibres

20% 6002.49

Other

15%

Other:

6002.91

Ofwool or fine. animal hair

15% 6002.92

Ofcotton

20% 6002.93

Ofman-made fibres

20% 6002.99

Other

15%";

(27) in Chapter 63 , for heading No.63.01 and the entries relating thereto , the following shall be substituted, namely:-

63.01

BLANKETS AND TRAVELLING RUGS

6301.10

Electric blankets

10% 6301.20

10% Blankets (other than electric blankets ) and travelling rugs , ofwool or of fine animal hair

6301.30

10% Blankets (other than electric blankets ) and travelling rugs , ofcotton

6301.40

10% Blankets (other than electric blankets ) and travelling rugs, ofsynthetic fibres

6301,90

Other blankets and travelling rugs

10% 63.02

6302.00

10% BED LINEN, TABLE LINEN , TOILET LINEN AND KITCHEN LINEN

63.03

6303.00

10% CURTAINS (INCLUDING DRAPES) AND INTERIOR BLINDS; CURTAIN OR BED VALANCES

63.04

6304.00

10% OTHER FURNISHING ARTICLES , EXCLUDING THOSE OF HEADING No. 94.04

63.05

SACKS AND BAGS , OF A KIND USED FOR THE PACKING OF GOODS

6305.10

10% Ofjute or of other textile bast fibres of heading No. 53.03

6305.20

Ofcotton

10%

Of man - made textile materials:

INDEX PART VI J

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

[17-99

6305.31

25%

Ofpolyethylene or polypropylene strip or the like

6305.39

Other

25%

6305.90

Of other textile materials

10%

63.06

6306.00

10%

TARPAULINS , AWNINGS AND SUNBLINDS ; TENTS ; SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT ; CAMPING GOODS

63.07

6307.00

10%";

OTHER MADE - UP ARTICLES NOT ELSEWHERE SPECIFIED.

"69,04

6904.00

20%" ;

(28) in Chapter 69, for heading No. 69.04 and the entries relating thereto , the following shall be substituted , namely:- CERAMIC PIPES , CONDUITS , GUTTERING AND PIPE FITTINGS

(29) in Chapter 72, after heading No. 72.29 and the entries relating thereto, the following shallbe inserted, namely:-

"72.30

7230.00

15%";

GOODS AND MATERIALS OF CHAPTER 72.OBTAINED BY BREAKING UP OF SHIPS , BOATS AND OTHER FLOATING STRUCTURES

(30) in Chapter 73 , after heading No. 73.26 and the entries relating thereto , the following shall be inserted , namely :-

"73.27

7327.00

15%";

GOODS AND MATERIALS OF CHAPTER 73 OBTAINED BY BREAKING UP OF SHIPS , BOATS AND OTHER FLOATING STRUCTURES

(31) in Chapter 74 , after heading No. 74.19 and the entries relating thereto , the following shallbe inserted , namely:-

"74.20

7420.00

15%";

GOODS AND MATERIALS OF CHAPTER 74 OBTAINED BY BREAKING UP OF SHIPS , BOATS AND OTHER FLOATING STRUCTURES

(32)in Chapter 75, after heading No. 75.08 and the entries relating thereto , the following shali be inserted , namely :-

"75.09

7509.00

15%";

GOODS AND MATERIALS OF CHAPTER 75 OBTAINED BY BREAKING UP OF SHIPS , BOATS AND OTHER FLOATING STRUCTURES

(33) in Chapter 76, after heading No. 76.16 and the entries relating thereto, the following shalt be inserted, namely :-

"76.17

7617.00

15%";

GOODS AND MATERIALS OF CHAPTER 76 OBTAINED BY BREAKING UP OF SHIPS , BOATS AND OTHER FLOATING STRUCTURES

(34) in Chapter 78, after heading No. 78.06 and the entries relating thereto , the following shall be inserted , namely:-

"78.07

7807.00

15%";

GOODS AND MATERIALS OF CHAPTER 78 OBTAINED BY BREAKING UP OF SHIPS , BOATS AND OTHER FLOATING STRUCTURES

(35) in Chapter79 , after heading No. 79.07 and the entries relating thereto , the following shall be inserted, namely:-

"79.08

7908.00

15%";

GOODS AND MATERIALS OF CHAPTER 79 OBTAINED BY BREAKING UP OF SHIPS , BOATS AND OTHER FLOATING STRUCTURES .

(36) in Chapter 80, after heading No. 80.07 and the entries relating thereto , the following shallbe inserted , namely:-

"80.08

8008.00

15%";

GOODS AND MATERIALS OF CHAPTER 80 OBTAINED BY BREAKING UP OF SHIPS , BOATS AND OTHER FLOATING STRUCTURES

(37) in Chapter 81 , after heading No. 81.13 and the entries relating thereto , the following shall be inserted , namely:-

"81.14

8114.00

15%";

GOODS AND MATERIALS OF CHAPTER 81 OBTAINED BY BREAKING UP OF SHIPS , BOATS AND OTHER FLOATING STRUCTURES

(38) in Chapter 84,

() for heading Nos: 84.01 , 84.02, 84.03 , 84.04, 84.05 and 84.06 and the entries relating thereto , the following shall be substituted , namely:-

"84.01

NUCLEAR REACTORS ; FUEL ELEMENTS ( CARTRIDGES), NON - IRRADIATED, FOR NUCLEAR REACTORS ; MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION

8401.10

All goods other than parts

10%

8401.90

Parts

15%

INDEX [PARTVI

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

17-100 ]

84.02

STEAM OR OTHER VAPOUR GENERATING BOILERS (OTHER THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE ALSO OF PRODUCINGLOW PRESSURE STEAM) ; SUPER - HEATED WATER BOILERS

10% 8402.10

All goods other than parts

15%

Parts

8402.90

84.03

CENTRAL HEATING BOILERS OTHER THAN THOSE OF

HEADING No.84.02

10% 8403.10

Allgoods otherthan parts

15% 8403.90-

Parts

84.04

AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING No.84.02 OR 84.03 ( FOR EXAMPLE , ECONOMISERS , SUPER - HEATERS , SOOT REMOVERS , GAS RECOVERERS ) ; CONDENSERS FOR STEAM OR OTHER VAPOUR POWER UNITS

10% 8404.10

All goods other than parts.

15%

Parts

8404:90

84.05

PRODUCER GAS OR WATER GAS GENERATORS, WITH OR WITHOUT THEIR PURIFIERS ; ACETYLENE GAS GENERATORS AND SIMILAR WATER PROCESS GAS GENERATORS , WITH OR WITHOUT THEIR PURIFIERS

10% 8405.10

Allgoods other than parts

15%

Parts

8405.90

STEAM TURBINES AND OTHER VAPOUR TURBINES

84.06

10% $406.10

All goods other ihan parts

15%";

Parts

8406,90

() for heading Nos . 84.10, 84.11 , 84.12 and 84.13 and the entries relating thereto, the following shall be substituted ,

namely:-

"84.10

HYDRAULIC TURBINES , WATER WHEELS , AND

REGULATORS THEREFOR

10% 8410.10

Allgoods other than parts

15%

Parts

8410.90

84.11

TURBO-JETS , TURBO- PROPELLERS AND OTHER GAS

TURBINES

10%

All goods other than parts

8411.10

15% 8411.90

Parts

OTHER ENGINES AND MOTORS

84.12

10% 8412.10

All goods other than parts

15%

Parts

8412.90

84.13

PUMPS FOR LIQUIDS , WHETHER OR NOT FITTED WITH AMEASURING DEVICE ; LIQUID ELEVATORS

10% 8413.10

All goods other than parts

15%

Parts

8413.90

(ii) for heading Nos . 84.16. and 84.17 and the entries relating thereto, the following shall be substituted , namely:

"84.16

FURNACE BURNERS FOR LIQUID FUEL, FOR PULVERISED SOLID FUEL OR FOR GAS; MECHANICAL STOKERS , INCLUDING THEIR MECHANICAL GRATES, MECHANICAL ASH DISCHARGERS AND SIMILAR APPLIANCES

INDEX PART VI Į

[17-101-

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

8416.10

10%

All goods other than parts

            8416.90           Parts                                                  15%
84.17                          INDUSTRIAL OR LABORATORY FURNACES
                              AND OVENS , INCLUDING INCINERATORS ,,
                              NON -ELECTRIC
            8417.10                                                                  10%

All goods other than parts

8417.90

Parts

15%";

(iv) for heading Nos . 84.20 and 84.21 and the entries relating thereto, the following shall be substituted , namely: ---

"84.20

CALENDERING OR OTHER ROLLING MACHINES, OTHER THAN FOR METALS OR GLASS , AND CYLINDERS THEREFOR

8420.10

All goods other than parts

10%

8420.90

Parts

15% 84.21

CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS , FOR LIQUIDS OR GASES

8421.10.

10%

All goods other than parts

8421.90

Parts

15%";

(v) for heading Nos . 84.23 and 84.24 and the entries relating thereto, the following shall be substituted , namely: -- "84.23 ,

WEIGHING MACHINERY ( EXCLUDING BALANCES OF A SENSITIVITY OF 5 CENTIGRAMS OR BETTER ), INCLUDING WEIGHT OPERATED COUNTING OR CHECKING MACHINES ; WEIGHING MACHINE WEIGHTS OF ALL KINDS

8423.10

15%

All goods other than parts

8423.90

Parts

15%

84.24

MECHANICAL APPLIANCES (WHETHER OR NOT HAND- OPERATED) FOR PROJECTING , DISPERSING OR SPRAYING LIQUIDS OR POWDERS ; FIRE EXTINGUISHERS , WHETHER OR NOT CHARGED ; SPRAY GUNS AND SIMILAR APPLIANCES ; STEAM OR SAND BLASTING MACHINES AND SIMILAR JET PROJECTING MACHINES

8424.10

10%

All goods other than parts

8424.90

Parts

15%";

(vi) for heading Nos. 84.34 and 84.35 and the entries relating thereto , the following shall be substituted , namely:

"84,34

MILKING MACHINES AND DAIRY MACHINERY

8434.10

10%

All goods other than parts

8434.90

Parts

15%

84.35

PRESSES , CRUSHERS AND SIMILAR MACHINERY USED IN THE MANUFACTURE OF WINE , CIDER , FRUIT JUICES OR SIMILAR BEVERAGES

8435.10

10%

All goods other than parts

8435.90

Parts

15%";

(vii) for heading Nos. 84.38, 84.39, 84.40, 84.41 , 84.42 and 84.43 and the entries relating thereto , the following shall be substituted , namely:-

"84.38

MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER , FOR THE INDUSTRIAL PREPARATION OR MANUFACTURE OF, FOOD OR DRINK, OTHER THAN MACHINERY FOR THE EXTRACTION OR PREPARATION OF ANIMAL OR FIXED VEGETABLE FATS OR OILS

8438.10

10%

All goods other than parts

8438.90

15%

Parts

VI-Extra-17-26

INDEX 17-102 ]

[PART VI

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

84.39

MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC MATERIAL OR FOR MAKING OR FINISHING PAPER OR PAPERBOARD

10% 8439.10

All goods other than parts

15%

Parts

8439.90

84.40

BOOK - BINDING MACHINERY , INCLUDING BOOK - SEWING

MACHINES

10% 8440.10

All goods other than parts

15%

Parts.

8440.90

84.41

OTHER MACHINERY FOR MAKING UP PAPER PULP , PAPER OR PAPERBOARD , INCLUDING CUTTING MACHINES OF ALL KINDS

10% 8441.10

All goods other than parts

15%

Parts

8441.90

84.42

MACHINERY, APPARATUS AND EQUIPMENT ( OTHER THAN THE MACHINE - TOOLS OF HEADING Nos . 84.56 TO 84.65 ) , FOR TYPE - FOUNDING OR TYPE - SET.TING , FOR PREPARING OR MAKING PRINTING BLOCKS , PLATES , CYLINDERS OR OTHER PRINTING COMPONENTS ; PRINTING TYPE , BLOCKS , PLATES , CYLINDERS AND OTHER PRINTING COMPONENTS ; BLOCKS , PLATES , CYLINDERS AND LITHOGRAPHIC STONES , PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE , PLANED , GRAINED OR POLISHED )

10% 8442.10

All goods other than parts

15%

Parts

8442.90

84.43

PRINTING MACHINERY; MACHINES FOR USES

ANCILLARY TO PRINTING

10% 8443.10

All goods other than parts

15%";

Parts

8443.90

(vii) for heading Nos . 84.48, 84.49, 84.50 and 84.51 and the entries relating thereto , the following shall be substituted, namely:--

*84.48

AUXILIARY MACHINERY FOR USE WITH MACHINES OF HEADING NO. 84.44, 84.45, 84.46 OR 84.47 ( FOR EXAMPLE , DOBBIES , JACQUARDS , AUTOMATIC STOP MOTIONS , SHUTTLE CHANGING MECHANISMS ) ; PARTS AND ACCESSORIES SUITABLE FOR USE , SOLELY OR PRINCIPALLY WITH THE MACHINES OF THIS HEADING OR OF HEADING No.84.44, 84.45, 84.46 OR 84.47 ( FOR EXAMPLE , SPINDLES AND SPINDLE FLYERS, CARD.. CLOTHING, COMBS , EXTRUDING NIPPLES, SHUTTLES , HEALDS AND HEALD - FRAMES , HOSIERY NEEDLES)

10%

All goods other than parts

8448.10

15%

Parts

8448.90

84.49

MACHINERY FOR THE MANUFACTURE OR FINISHING OF FELT OR NONWOVENS IN THE PIECE OR IN SHAPES , INCLUDING MACHINERY FOR MAKING FELT HATS; BLOCKS FOR MAKING HATS

10% 8449.10

Allgoods other than parts

15%

Parts

8449.90

84.50

HOUSEHOLD OR LAUNDRY TYPE WASHING MACHINES , INCLUDING MACHINES WHICH BOTH WASH AND DRY :

20%

All goods other than parts

8450.10

15%

Parts

8450.90

INDEX [17-103 GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

PART VI ]

84.51

MACHINERY (OTHER THAN MACHINES OF HEADING No.84.50) FOR WASHING , CLEANING , WRINGING , DRYING , IRONING , PRESSING (INCLUDING FUSING PRESSES) , BLEACHING , DYEING , DRESSING , FINISHING , COATING OR IMPREGNATING TEXTILE YARNS , FABRICS OR MADE UP TEXTILE ARTICLES AND MACHINES FOR APPLYING THE PASTE TO THE BASE FABRIC OR OTHER SUPPORT USED IN THE MANUFACTURE OF FLOOR COVERINGS SUCH AS LINOLEUM ; MACHINES FOR REELING, UNREELING , FOLDING , CUTTING OR PINKING TEXTILE FABRICS

10% 8451.10

Allgoodsother than parts

15%";

Parts

*8451.90

(ix) for heading Nos , 84:53, 84.54 and 84.55 and the entries relating thereto , the following shallbe substituted , namely: --

"84.53

MACHINERY FOR PREPARING , TANNING OR WORKING HIDES, SKINS OR LEATHER OR FOR MAKING OR REPAIRING FOOTWEAR OR OTHER ARTICLES OF HIDES , SKINS OR LEATHER , OTHER THAN SEWING MACHINES

10%

All goods other than parts

8453.10

15%.

Parts

8453.90

84.54

CONVERTERS , LADLES , INGOT MOULDS AND CASTING MACHINES , OF A KIND USED IN METALLURGY OR IN METAL FOUNDRIES

10%

All goods other than parts

8454.10

15%

Parts

8454.90

METAL- ROLLING MILLS AND ROLLS THEREFOR

84.55

10% 8455.10

All goods other than parts.

15%";

Parts

.8455.90

(x) for heading Nos . 84.67 and 84:68 and the entries relating thereto , the following shallbe substituted , namely:-

"84.67

TOOLS FOR WORKING IN THE HAND , PNEUMATIC OR WITH SELF- CONTAINED NON - ELECTRIC MOTOR

15% 8467.10

Allgoods other than parts

15%

-Parts

8467.90

84.68

MACHINERY AND APPARATUS FOR SOLDERING , BRAZING OR WELDING, WHETHER OR NOT CAPABLE OF CUTTING, OTHER THAN THOSE OF HEADING No. 85.15;GAS- OPERATED SURFACE TEMPERING MACHINES AND APPLIANCES

10% 8468.10

All goodsother than parts

15%";

Parts

8468.90

(x) for heading Nos. 84.74 and 84.75 and the entries relating thereto, the following shallbe substituted , namely:-

"84.74

MACHINERY FOR SORTING , SCREENING , SEPARATING, WASHING , CRUSHING , GRINDING , MIXING OR KNEADING EARTH , STONE, ORES OR OTHER MINERAL SUBSTANCES, IN SOLID ( INCLUDING POWDER OR PASTE ) FORM; MACHINERY FOR AGGLOMERATING , SHAPING OR MOULDING SOLID MINERAL FUELS , CERAMIC PASTE, UNHARDENED CEMENTS , PLASTERING MATERIALS OR OTHER MINERAL PRODUCTS IN POWDER OR PASTE FORM; MACHINES FOR FORMING FOUNDRY MOULDS OF SAND

10%

8474.10

All goods other than parts

15%

Parts

8474.90

INDEX 17-104 ]

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

{ FART VI

84.75

MACHINES FOR ASSEMBLING ELECTRIC OR ELECTRONIC LAMPS , TUBES OR VALVES OR FLASH- BULBS , IN GLASS ENVELOPES ; MACHINES FOR MANUFACTURING OR HOT WORKING GLASS OR GLASSWARE

8475.10

All goods other than parts

10%

8475.90

Parts

15%";

(xii) for heading Nos . 84.77, 84.78, 84.79 and 84.80 and the entries relating thereto, the following shall be substituted, namely:-

"84.77

MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR THE MANUFACTURE OF PRODUCTS FROM THESE MATERIALS , NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER

8477.10

All goods other than parts .

10%

8477.90

Parts:

15%

84.78.

む

MACHINERY FOR PREPARING OR MAKING UP. TOBACCO, NOT SPECIFIED OR INCLUDED ELSEWHERE. IN THIS CHAPTER

8478.10

All goods other than parts

10%

8478.90

Parts

15%

84.79

MACHINES AND MECHANICAL APPLIANCES HAVING INDIVIDUAL FUNCTIONS , NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER

8479.10

All goods other than parts

10%

8479.90

Parts

15%

84.80

MOULDING BOXES FOR METAL FOUNDRY ; MOULD BASES; MOULDING PATTERNS; MOULDS FOR METAL (OTHER THAN INGOT MOULDS) , METAL CARBIDES , GLASS, MINERAL MATERIALS , RUBBER OR PLASTICS

8480.10

All goods other than parts

10%

8480.90

Parts

1.5%";

(39) in Chapter 89, after heading No. 89.07 and the entries relating thereto , the following shallbe inserted , namely:-

*89.08

8908.00

VESSELS AND OTHER FLOATING STRUCTURES

15%" .

FOR BREAKING UP

INDEX PART VI ]

GUJARAT.GOVERNMENT GAZETTE , EX . , 22-11-1995

[ 17-105

THE FIFTH SCHEDULE

(See section 81 )

In the Additional Duties of Excise ( Goods of Special Importance) Act , for the First Schedule , the following Schedule shall be substituted , namely:-

THE FIRST SCHEDULE

[See section 3( 1 )]

NOTES

1. Inthis Schedule , " heading " , " sub - heading " and "Chapter" mean respectively a heading , sub - heading and Chapter in the Schedule to the Central Excise Tariff Act , 1985 .

2. The rules for the interpretation of the Schedule to the Central Excise Tariff Act , 1985, the Section and Chapter Notes and the General Explanatory Notes of the said Schedule shall , so far as maybe , apply to the interpretation of this Schedule.

Description of goods

Heading No.

Sub-Heading No.

Rate of additional duty

(2)

(1)

(3)

(4)

17.01

SUGAR , OTHER THAN KHANDSARI SUGAR

               1701.31               Required by the Central Government to be sold                 Rs. 25 per quintal
                                    under clause ( f) of sub - section (2 ) of section 3 of
                                     the Essential Commodities Act, 1955 ( 10 of 1955)
               1701.39              Other                                                          Rs. 45 per quintal
17.02          1702.11              Palmyra sugar                                                 Nil
24.01          2401.00

UNMANUFACTURED TOBACCO ; TOBACCO REFUSE

10%

2402.00

24.02

Nil

CIGARS AND CHEROOTS OF TOBACCO OR OF

TOBACCO SUBSTITUTES

24.03                          CIGARETTES AND CIGARILLOS OF TOBACCO
                               Cigarettes:
             2403.11           Oftobacco                                             Rs. 350 per thousand
                               Cigarillos:
             2403.21           Oftobacco                                             Rs. 350 per thousand

24.04

OTHER MANUFACTURED TOBACCO

Smoking mixtures of tobacco for pipes and cigarettes ;

cuttobacco:

2404.11

'Gudaku' bearing a brand name

2404.12

Nil

'Gudaku' notbearing a brand name

2404.13

Nil

Cuttobacco

2404.19

75%

Others

Hookah tobacco:

2404.21

Bearing a brand name

2404.29

Others

Nil

Birisof tobacco:

2404.31

Rs. 2.50 per thousand In the manufacture of which any process has been conducted with the aid of machines operated

with or without the aid of power

2404.39

Others

Rs.2.50 per thousand

Chewing tobacco including preparations commonly known as 'Khara Masala' , 'Kimam ' , ' Dokta ', 'Jarda' , 'Sukha' and 'Surti' :

VI-Extra-17-27

INDEX 17-106 ]

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

[PARTVI

(4)

(3)

(2)

(1)

10%

2404.41

bearing a brand name

Others

10%

2404.49

10%

2404.50

Snuff of tobacco

10%

2404.60

Preparations containing snuff of tobacco in any proportion.

50.05

WOVEN FABRICS OF SILK OR OF SILK WASTE

Nil

- Fabrics of noil silk

5005.10

Nil

5005.20

Other fabrics , containing 85% or more by weight of silk or of silk waste other than noil silk

Nil

5005.90

Other fabrics

51.10

WOVEN FABRICS OF CARDED WOOL EXCLUDING

HAIR BELTING

5110.10                                                                         5%
                     Not subjected to any process
                    Subjected to the process of milling, raising , blowing .
                    tentering, dyeing or any other process or any one or
                     more of these processes:
5110.21              Bleached woven fabrics                                     5%
5110.22             Dyedwoven fabrics                                           5%
51:10.23             Printed woven fabrics                                      5%
5110.29              Other woven fabrics                                        5%

51.11

WOVEN FABRICS OF COMBED WOOL EXCLUDING

HAIR BELTING

                5111.10             Not subjected to any process                             5%
                                    Subjected to the process of milling , raising , blowing ,
                                    tentering, dyeing or any other process or any one or
                                    more of these processes:
                                    Bleached woven fabrics                                   5%
                 5111.21
                5111.22             Dyed woven fabrics                                       5%
                5111.23             Printed woven fabrics                                    5%
                5111.29             Other woven fabrics                                      5%
   52.07                            WOVEN FABRICS OF COTTON CONTAINING 85% OR
                                    MORE BY WEIGHT OF COTTON
                5207.10.            Not subjected to any process                             Nil
                                    Subjected to the process of bleaching, mercerising ,
                                    dyeing, printing , water - proofing , shrink- proofing,
                                    organdie processing or any other process or any
                                    one or more of these processes:
                 5207.21            Bleached woven fabrics                                   20%
                 5207.22            Dyed woven fabrics                                       20%
                 5207.23            Printed woven fabrics                                    20%
                 5207.29            Other woven fabrics                                      20%
:                                   WOVEN FABRICS OF COTTON CONTAINING LESS THAN
    52.08
                                    85% BY WEIGHT OF COTTON , MIXED MAINLY OR
                                    SOLELYWITH MAN - MADE FIBRES
                 5208.10            Not subjected to any process.                            Nil

INDEX PART VI ]

[17-107

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

(3) (2)

(1)

(4)

Subjected to the process of bleaching , mercerising , dyeing, printing, water- proofing , shrink-proofing, organdie processing or any other process or any one or more of these processes:

Bleached woven fabrics 5208.21

5208.22

Dyed woven fabrics

5208.23

Printed wovenfabrics

Other wovenfabrics 5208.29

20%

OTHER WOVEN FABRICS OF COTTON

52.09

5209.10

Nil

-. Not subjected to any process

Subjected to the process of bleaching , mercerising, dyeing, printing , water- proofing , shrink- proofing , organdie processing or any other process or any one or more of these processes:

Bleachedwoven fabrics 5209.21

5209.22

Dyed woven fabrics

Printed woven fabrics 5209.23

Other woven fabrics 5209.29

54.06

20%

20%.

WOVEN FABRICS OF SYNTHETIC FILAMENT YARN , INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING No.54.04

5406.10

Nil

Not subjected to any process

Subjected to the process of bleaching , dyeing , printing, shrink-proofing , tentering , heat setting , crease -resistant processing or any other process or any one or more of these processes:

20%

Bleached woven fabrics

5406.21

5406.22

Dyed woven fabrics

Printedwoven fabrics 5406.23

Other woven fabrics 5406.29

54.07

20%

WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN , INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING No. 54.05

5407.10

Nil

Not subjected to any process

Subjected to the process of bleaching, dyeing, printing , shrink-proofing , tentering , heat setting , crease - resistant processing or any other process or any one or more of these processes:

20%

Bleached woven fabrics

5407.21

5407.22

Dyed woven fabrics

5407.23

Printed woven fabrics

Other woven fabrics 5407.29.

55.11

20%

WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES , CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES

5511.10

تم Not subjected to any process.

Nil

Subjected to the process of bleaching , dyeing, printing , shrink-proofing, tentering , heat setting , crease - resistant processing or any other process or any one or more of these processes:

5511.21

Bleached woven fabrics.

5511.22-

Dyed woven fabrics

Printed woven fabrics 5511.23

5511.29

Other wovenfabrics

INDEX

-20%

20%

20% 17-108 ]

GUJARAT GOVERNMENT GAZETTE , EX . , 22-11-1995

    (1)          (2)                                (3)
55.12

{PART VI

                                                                                                 (4)
                                  WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES ,
                                  CONTAINING LESS THAN 85% BY WEIGHT OF SUCH
                                   FIBRES , MIXED MAINLY OR SOLELY WITH COTTON
                  5512.10         Notsubjected to any process                               Nil
                                  Subjected to the process of bleaching , dyeing , printing ,
                                  shrink-proofing, tentering , heat setting, crease - resistant
                                  processing or any other process or any one or more of
                                  these processes :
                  5512.21        Bleached woven fabrics                                     20%
                  5512.22         Dyed woven fabrics                                        20%
                  5512.23         Printed woven fabrics                                     20%
                                                                                                                            こ
                  5512.29        Other woven fabrics                                        20%
55.13                             OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES
                  5513.10        Not subjected to any process                               Nil
                                 Subjected to the process of bleaching , dyeing , printing,
                                 shrink-proofing, tentering , heat setting , crease - resistant.
                                 processing or any other process or any one or more of
                                 these processes :
                 5513.21         Bleached woven fabrics
                 5513.22         Dyed woven fabrics
                 5513.23         Printed woven fabrics
                 5513.29         Other woven fabrics

55.14

20%
20%
20%
20%

WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES

5514.10

Not subjected to any process Nil

Subjected to the process of bleaching , dyeing , printing, shrink-proofing , tentering , heat setting , crease - resistant processing or any other process or any one or more of

5514.21

these processes: Bleached woven fabrics 5514.22

Dyed woven fabrics 5514.23

Printed woven fabrics 5514.29.

Other woven fabrics

58.01

20%

WOVEN PILE FABRICS AND CHENILLE FABRICS , OTHER THAN FABRICS OF HEADING No. 58.02 OR 58.06

Ofwool:

5801.11

Not subjected to any process 5801.12

Subjected to the process of milling , raising , blowing , tentering , dyeing or any other process or any one or more of these processes

Ofcotton:

5801.21

Not subjected to any process 5801.22

Nil

20%

Subjected to the process of bleaching , mercerising , dyeing, printing, water- proofing , shrink - proofing, organdie processing or any other process or any one or more of these processes

Ofman- made fibres:

5801.31

Not subjectedto any process 5801,32

Nil

20%

Subjected to the process of bleaching , dyeing , printing,

shrink- proofing , tentering , heat setting , crease - resistant processing or any other process or any one or more of these processes

58.02

TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS , OTHER THAN NARROW FABRICS OF HEADING No. 58.06; TUFTED TEXTILE FABRICS , OTHER THAN PRODUCTS OF HEADING No. 57.03

INDEX PART VI J

GUJARAT GOVERNMENT GAZETTE, EX. , 22-11-1995

[17-109

(1)

(2)

(3)

(4)

Terrytowelling and similar woven terry fabrics of cotton:

5802.21

Nii

Not subjected to any process

5802.22

20%

Subjected to the process of bleaching , mercerising, dyeing, printing, water- proofing , shrink-proofing , organdie processing or any other process or any one or more of these processes

Terrytowelling and similar woven terry fabrics of man-made fibres:

5802.31

Nil

Not subjected to any process

5802.32

20%

Subjected to the process of bleaching , dyeing , printing ,

shrink -proofing, tentering, heat setting, crease-resistant processing or any other process or any one or more of these processes

Tufted textile fabrics:

5802.51

Not subjected toany process

5802.52

20%

Subjected to the process of bleaching , dyeing, printing, shrink-proofing, tentering , heat setting , crease- resistant processing or any other process or any one or more of these processes

58.03

5803.00

GAUZE, OTHER THAN NARROW FABRICS OF HEADING

No. 58.06

58.04-

LACE IN THE PIECE , IN STRIPS OR IN MOTIFS

In or in relation to the manufacture of which any process is ordinarilycarried on with the aid of power or steam:

5804.11

Ofcotton

20% 5804.12

Of man-madefibres

20%

58.05

EMBROIDERY IN THE PIECE , IN STRIPS OR IN MOTIFS

Manufactured with the aid of vertical type automatic shuttle embroidery machines operated with power:

5805.11

Embroidery without visible ground

5805.19

Other

58.06

5806.00

Nil

NARROW WOVEN FABRICS ( OTHER THAN TULLES, OTHER NET FABRICS AND GOODS OF HEADING Nos . 58.07, 58.08 , 58.09 AND 58.10)

59.01

TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS SUBSTANCES , OF A KIND USED FOR THE OUTER COVERS OF BOOKS OR THE LIKE ; TRACING CLOTH; PREPARED PAINTING CANVAS ; BUCKRAM AND SIMILAR STIFFENED TEXTILE FABRICS

5901.10

20%

Textile fabrics coated with gum or amylaceous substances , ofa kind used for the outer covers of books or the like

5901.90

Other

20%

59.02

TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES , POLYESTERS OR VISCOSE RAYON

5902.10

Of nylon or other polyamides

5902.20

Ofpolyesters

5902.90

Other

VI-Extra-17-28

INDEX 17-110 ]

[ PART VI

GUJARAT GOVERNMENT GAZETTE , EX. , 22-11-1995

(3) (2)

(1)

59.03

(4)

TEXTILE FABRICS OF COTTON AND MAN - MADE TEXTILE MATERIALS IMPREGNATED , COATED , COVERED OR LAMINATED WITH FLASTICS , OTHER THAN THOSE OF

HEADING No. 59.02

5903.10

Withpolyvinyl chloride

5903.20

With polyurethane

Other

5903.90

59.07

FABRICS COVERED PARTIALLY OR FULLY WITH TEXTILE FLOCKS OR WITH PREPARATION CONTAINING TEXTILE FLOCKS

Onbase fabrics of cotton 5907.11

On base fabrics of man -made textile material

5907.12

.60.01

PILE FABRICS , INCLUDING ' LONG PILE' FABRICS AND TERRY FABRICS , KNITTED OR CROCHETED

'Long pile' fabrics:

Ofcotton

6001.11

Ofman-made fibres 6001.12

Looped pile fabrics:

Ofcotton

6001.21-

6001.22

Of man- made fibres

Other:

6001.91

Ofcotton

Ofman-madefibres 6001.92

20%

"20%

20%

OTHER KNITTED OR CROCHETED FABRICS

60.02

6002.10

Of a width not exceeding 30 cm , containing elastomeric yarn or rubber thread

6002.20

Other, of a width not exceeding 30 cm

6002.30

10%

20%

Of a width exceeding 30 cm , containing elastomeric

yarn or rubber thread

Other fabrics , warp knit :

Ofcotton

6002.42

Ofman-made fibres 6002.43

Other:

Ofcotton

6002.92

Of man - made fibres 6002.93

20%,

20%

20%" .

Sd/-

K. L. MOHANPURIA ,

Secretaryto the Government of India .

By order and in the name of the Governor ofGujarat ,

GOVERNMENT CENTRAL PRESS , GANDHINAGAR .

INDEX

Smt . K. R. TRIVEDI , Secretary to Government .

Extra No. 18

REGISTERED NO. G/GNR/2

सत्यमेव जयते

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

THURSDAY , DECEMBER 7 , 1995/ AGRAHAYANA 16 , 1917

Vol . XXXVI)

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

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar, 5th December , 1995 .

No. RP/57/95/Act 6/95/77/E. -The following Act of Parliament is re - published for general information.

GOVERNMENT OF INDIA

MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS

(LEGISLATIVE DEPARTMENT)

Chaitra , 1916 (Saka) . New Delhi , the 25th March , 1995/

The following Act of Parliament received the assent of the President on the 25th March 1995. and is hereby published for general information .

THE CUSTOMS TARIFF (AMENDMENT) , 1975. "

An Act

(25th March , 1995) .

(Act No. 6 of 1995)

further to amend the Customs Tariff Act , 1975 .

BE, it enacted by Parliament in the Forty-sixth Year of the Republic of India as follows : -

1. (1) This Act may be called the Customs Tariff (Amendment ) Act , 1995 .

(2) It shall be deemed to have come intoforce on the 1st day of January, 1995 .

Short title and com- mence- ment .

18-I

VI -Ex. -18 (1 )

INDEX [PART VI 18-2

GUJARAT GOVERNMENT GAZETTE , EX. , 7-12-95

2. For section 9 , 9A, and 9B of the Customs Tariff Act , 1975 (hereinafter referred 51 of 1975 to as the principal Act) , the following sections shall be substituted namely: -

) Substitu- tion of new sections for sections 9,9A and 9B .

Counter-

vailing duty on subsi- dized artioles .

9. (1) Where any country or territory pays , or bestows , directly or indirectly, any subsidy upon the manufacture or production there in or the exportation there- from of any article including any subsidy on transportation of such article, then , upon the importation of any such article into India , whether the same is imported directly from the country of manufacture , production or otherwise , and whether it is imported in the same condition as when exported from the country of manu- facture or production or has been changed in condition by manufacture , production orotherwise, the Central Government may, by notification in the Official Gazette , impose a countervailing duty not exceeding the amount of such subsidy:

Explanation -For the purposes of this - section , a " subsidy shall be deemed to exist if-

(a) there is financial contribution by a government , or any public body within the territory of the exporting or producing country, that is , there-

(i) a government practice involves a direct transfer of funds ( including grants, loans and equity infusion ) , or potential direct transfer of funds or liabilities , or both;

(ii) government revenue , that is otherwise due is foregone or not collected (including fiscal incentives ) ,

( iii) a government provides goods or services other than general infrastructure or purchases goods .

(iv) a government makes payments to a funding mechanism , or entrusts or directs a private body to carry out one or more of the type of functions specified in sub - clauses (i ) to ( iii ) above which would normally be vested in the government and the practice in, no real, sense , differs from practices normally followed by governments ; or

(b) a government grants or maintains any form of income or price support , which operates directly or indirectly to increase export of any arti- cle from, or to reduce import of any article into , its territory ; and a benefit is thereby conferred .

(2) The Control Government, may, panding the determination in accordance with the provisions of this section and the rules made thereunder of the amount of subsidy, impose countervailing duty under this sub- section not exceeding the amount of such subsidy as provisionally estimated by it and if such countervailing duty exceeds the subsidy as so determined, - a

(a) the Central Government shall , having regard to such determination and as soon as may be after such determination , reduce such countervailing duty; and

(b) refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so reduced .

(3) Subject to any, rules made by the Central Government , by notification in the Official Gazette, the countervailing duty under sub -section (1) or sub -section section (2) shall not be levied unless it is determined that

INDEX A

18-3 GUJARAT GOVERNMENT GAZETTE , EX. , 7-12-95

PART VIJ

(a) the subsidy relates to export performance ;

(b) the subsidy relates to the use of domestic goods over imported sods in the export article; or

(c) the subsidy has been conferred on a limited number of persons engaged in manufacturing, producing or exporting the article unless such a subsidy is for-

(i) research activities conducted by or on behall of persons engaged in the manufacture, production or export ; :

(ii) assistance to disadvantaged regions within the terrirory of the ex- porting country; or

(iii) assistance to promote adaptation of existing facilites to new' en- vironmental requirements

(4) If the Central Government is of the opinion that the injury to the domes- stic industry which is difficult to repair, is caused by massive imports in a relatively short period, of the article benefiting from subsidies paid or bestowed and where in order to preclude the recurrence of such injury, it is necessary to levy countervailing duty retrospectively, the Central Government may, by notification in the Official Gazette , levy countervailing duty from a date prior to the date of imposition of coun- tervailing duty under sub - section (2). but not beyond ninety days from the date of notification under that sub - section and notwithstanding anything contained in any other law for the time being in force , such duty shall be payable from the date as specified in the notification issued under this sub - section .

(5) The countervailing duty chargeable under this section, shall be in addition to any other duty imposed under this Act or under any other law for the time being in force .

(6) The countervailing duty imposed under this section shall , unless revoked earlier , cease to have effect on the expiry of five years from the date of such impo- sition:

Provided that if the Central Government , in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of subsidization and injury, it may , from time to time , extend the period of such imposition for a fur- ther period of five years and such further period shall commence from the date of order of such extension ;

Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come into a conclusion before such expiry, the countervail- ing duty may continue to remair, in force 'penaing the outcome of such a review for a further period not exceeding one year ..

(7) The amount of any such subsidy as, referred to in sub - section . (1 ) or sub- section (2) shall, from time to time , be ascertained and determined by the Central Govern- ment, after such inquiry as it may consider necessary and the Central Government may, by notification in the Official Gazette, make rules for the ide tification of such article and for the assessment and collection of any courterveiling duty , imposed upon the importation thereof under this section ..

(8) Every notification issued under this section shall, as soon as may be after it is issued , be laid before each House of Parliament .

INDEX 18-4

[PART VI GUJARAT GOVERNMENT GAZETTE , EX . , 7-12-95

Anti- dumping duty on dumped articles.

9.A. (1) Where any article is exported from any country or territory (hereafter in this section referred to as the exporting country or territory ) to India at less than its normal value , then upon, the importation of such article into India, the Central Government may, by notification in the Official Gazette , impose an anti- dumping duty not exceeding the margin of dumping in relation to such article .

Explanation . -For the purposes of this section,--

(a) margin of dumping " in relation to an article , means the difference bet- ween, its export price and its normal value ;

(b) " export price" in relation to an article , means the price of the article exported from the exporting country or territory and in cases where there is no export price or where the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported articles are first resold to an independent buyer or if the article is not resold to an independent buyer or not resold in the condition as impor- ted, on such resonable basis as may be determined in accordance with the rules made under sub - secti on (6) ;

(i) the comparable price , in the ordinary course of trade , for the like article when meant for consumption in the exporting country or territory as determined in accordance with the rules made under sub - section (6) ; or territo

(ii) when there are no sales of the like article in the ordinary course oftrade in the domestic market, of the exporting country or territory or when because of the particular market situation or low volume of the sales in the domestic market of the exporting country or territory, such sales do not per- mit a proper comparison, the normal value shall be either-

(a) comparable representative price of the like article when exported from the exporting country or territory or an appropriate third country as determined in accordance with the rules made under sub -section (6) ; or

(b) the cost of production of the said article in the country of origin along with reasonable addition for administrative , selling and general costs, and for profits , as determined in accordance with the rules made under sub - section (6) .

Provided that in the case of import of the article from a country other than the country of origin and where the article has been merely transhipped through thes country of export or such article is not produce, in the country of export or there i no comparable price in the country of export , the normal value shall be determined with reference to its price in the country of origin.

(2) The Central Government may , pending the determination in accordance with the provisions of this section and the rules made thereunder of the normal value and the margin of idumping in relation to any article, impose on the importation of such. article into India an anti-dumping duty on the basis of a provisional estimated of such value and margin and if such anti-dumping duty exceeds the margin as so deter- mined,--

(a) the Central Goverr ment shall , having regard to such determiratior and- as soon as may be after such determination , reduced such anti - dumpirg ; and duty

(6 ) refured shall be made of so much of the sti- dumping duty which has been collected as is in excess of the anti -dumping duty as so reduced.

INDEX 18-5 GUJARAT GOVERNMENT GAZETTE , EX . , 7-12-95

PART VIJ

(3) If the Central Government , in respect of the dumped article under inquiry, is of the opinion that-

(i) there is a history of dumping which caused injury or that the importer was , or should have been , aware that the exporter practices dumping and that such dumping would cause injury ; and

(ii) the injury is a relatively short time imported article dumped caused by massive dumping of an article imported in which in the light of the timing and the volume of and other circumstances is likely to seriously undermine the remedial effect of the anti -dumping duty liable to be leived,.

the Central Governmert may , by Notification in the Official Gazette ; levy anti- dumping duy retrospectively from a date prior to the date of imposition of anti- dumping duty under sub-section (2 ) but 10t beyond ninety days from the date of notification under that sub - section , and notwithstanding anything contained in any other law for the time being in force, such duty shall be payable at such rate and from such date as may be specified in the notification .

(4) The anti -dumping duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force .

(5) The anti-dumping duty imposed under this section shall, unless revoked earlier, ceasex to have effect on the epiry of five years from the date of such imposition ;

Provided that if the Central Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of dumping and injury, it may, from time to time , extend the period of such imposition for a further period of five years and such further period shall commerce from the date of order of such extension ;

Provided further that where a review intiated before the expiry of the, aforesaid period of five years has not come to conclusion before such expiry, the anti-dumping duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year .

(6) The margin of dumping as referred to in sub-section, ( 1) or sub- section (3) shall, from time to time , be, ascertained and determined by the Central Govern- ment, after such inquiry as it may consider- necessary andand the Central Government may, by notification in the Official Gazette,e, make rules for the purposes of this section , and without prejudice to the generality of the foregoing, such rules may provide for the manner in which articles liable for any anti -dumping duty under this section may be identified , and for the manner in which the export price and the normal value of, and the margin of dumping in relation to, such articles may be determined and for the assessment and collection of such anti -dumping duty.

(7) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament.

9B. (1) Notwithstanding anything contained in section 9 or section 94,-

(a) no article shall be subjected to both countervailing duty and anti- dum ing duty to compensate for the same situation of dumping or export subsidization ;

No levy under section 9 or section 9A in certain саяея .

(b) the Central anti -dumping duty- Government shall not levy any countervailing duty or

(i) under section 9 or section 9A by reasons of exemption of such articles from duties or taxes borne by the like article when meant for consumption in the country of origin or exporiation or by reasons of refund of such duties or taxes ;

VI-Ex - 18-( 2)

INDEX [PART VI 18-6 .

GUJARAT. GOVERNMENT GAZETTE , EX. , 7-12-95

(ii) under sub - section ( 1) of either of section 9 and section 9A, on the import into India of any article from a member country of the World Trade Organisation or from a country with whom Government of India has a most favoured nation agreement hereafter referred to as a specified country, unless in accordance with the rules made under sub- section (2) of this section , a determination has been made that import of such articleinto India causes or threatens material in jury to any established 'industry in India materially retards the establishment of any industry. in India ; and India or

( iii) under sub -section (2) of either of section 9 and section 9A , on import into India of any artille from the specified countries unless in accor- dance with the rules made under sub - secion (2) of this section , a preliminary findings has been made of subsidy or dumping and consequent injury- to domestic industry ; and a further determination has also been made that a duty is necessary to prevent injury being caused during the investigatioin Provided that nothing contained in sub - clauses ( ii ) and ( iii) of this clause . shall apply if a countervailing duty or an anti -dumping duty has been imposed on any article to prevent injury or threat of an injury to the domestic industry. of a third country exporting the like articles to India ;

(i) any countervailing duty under section 9 at anytime, upon recipt of satisfactory voluntary undertakings from the Government of the exporting country or territory agreeing to eliminate or limit the subsidy or take other measures concerning its effect , or the the exporter agreeingto revise the price of the article and if the Central Government is satisfied that the injurious effect of the subsidy is eliminated thereby ;

(ii) any anti-dumping duty under section 9A, at any time , upon recipt of satisfactory voluntary undertaking from any exporter to revise its prices or to cease exports to the area in question at dumped price and if the Central Government is ssatisfied that the injurious effect of dumping is. eliminated by such action .

(2) The Central Government may, by notification in the Official Gazette , make rules for the purposes of this section , and without prejudice to the generality of the foregoing, such rules may provided for the manner in which any investigation may be made for the purposes of this section, the factors to which regard shall be had in any such investigation and for all matters connected with such investigation.

Appeal.

52 of 1962 9C. ( 1) An appeal against the order of determination or review there of regarding the existence , degree and effect off any subsidy or dumping in relation to import of any article shall be lie to the Customs, ExciseExcise and Gold (Control ) Appellate Tribunal constituted under section 129 of the Customs Act 1962 (hereafter referred to as the Appellate Tribunal) .

(2) Every appeal under this section shall be filed within ninety days of the date of order under appeal ;

Provided that the Appelate Tribunal may entertain any appeal after the expiry of the said period of ninety days , if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.

(3) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit , confirming,. modifying or annulling the order appealed against .

INDEX

১০ 18-7 PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX. 7-12-95-

52 of 1962 (4) The provisions of sub -sections (1 ), (2 ), (5) and (6) of section 1290 of the Customs Act , 1962 shall apply to the Appellate TribunalTribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act , 1962 .

(5) Every appeal under sub -section (1) shall be heard by a Special Bench constituted by the President of the Appellate Tribunal for hearing such appeals and such Bench shall consist of the President and not less than two members and shall include one judicial member and one technical member ." .

3. (1) The Customs Tariff (Amendment ) Ordinance , 1994 is hereby repealed.

Ord.

14 of

Repeal and saving.

1994.

(2) Notwithstanding such repeal, anything done or any action taken under the principal Act , as amended by the said Ordinance, shall be deemed to have been done' or taken under the principal Act, as amended by this Act .

SHRI K. L. MOHANPURIA , Secretary to the Government of India .

By order and in the name of the Governor of Gujarat ,

SMT . K. R. TRIVEDI , Secretary to Government .

GOVERNMENT CENTRAL PRESS , GANDHINAGAR

INDEX Extra No. 19

REGISTERED NO G/GNR/2

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI ] THURSDAY, DECEMBER 7, 1995 / AGRAHAYANA 16, 1917

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

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar, 5th December , 1995.

No. RP/59 /Act 8/95/78/E . The following Act of Parliament is re - published for general information :

GOVERNMENT OF INDIA

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS

(LEGISLATIVE DEPARTMENT )

New Delhi , the 25th March, 1995 / Chaitra 4, 1917 (Saka)

The following Act of Parliament received the assent of the President on the 25th March, 1995 and is hereby published for general information:

THE CABLE TELEVISION NETWORKS ( REGULATION) ACT, 1995

AN ACT

(Act No. 7 of 1995)

(25th March , 1995) to regulate the operation of cable television networks in the country and formatters connected therewith or incidental thereto.

BE it enacted by Parliament in the Forty- sixth Year of the republic of India as follows :-

CHAPTER I

PRELIMINARY

1. (1) This Act may be called the Cable Television Networks (Regulation) Act, 1995 .

(2) It extends to the whole of India .

Short title , ex- tent and com- mencement .

(3) It shall be deemed to have come into force on the 29th day of September, 1994.

Definitions .

2. In this Act , unless the context otherwise requires, -

(a) " cable operator " means any person who provides cable service through a cable television network or otherwise controls or is

VI - EX.,-19-1..

19-1

INDEX 19-2]

[PART VI

GUJARAT GOVERNMENT GAZETTE, EX. , 7-12-1995

responsible for the management and operation of a cable television network;

(b) " cable service " means the transmission by cables of pro- grammes including re-transmission by cables of any broadcast tele- vision signals;

(c) "cable television network " means any system consisting of a set of closed transmission paths and associated signal , generation , control and distribution equipment, designed to provide cable service for reception by multiple subscribers ; :

1 of 1956.

(d) " company" means a company as defined in section 3 of the Companies Act, 1956;

( e) "person" means-

(i) an individual who is a citizen of India;

(ii) an association of individuals or body of individuals . whether incorporated or not, whose members are citizens of India;

(iii) a company in which not less than fifty- one per cent. of the paid-up share capital is held by the citizens of India ;

(f) " prescribed" means prescribed by rules made under this Act;

(g) "programme" means any television broadcast and includes-

(i ) exhibition of films , features , dramas, advertisements and serials through video cassette recorders or video cassette players ;

( ii) any audio or visual or audio- visual live performance or presentation.

and the expression " programming service " shall be construed ac- cordingly;

(h) " registering authority " means such authority as the Central Government may, by notification in the Official Gazette , specify to perform the functions of the registering authority under this Act;,

( 1) "subscriber " means a person who receives the signals of cable television network at a place indicated by him to the cable operator, without further transmitting it to any other person.

CHAPTER II

REGULATION OF CABLE TELEVISION NETWORK

3. No person shall operate a cable television network unless he is registered as a cable operator under this Act;

Provided that a person operating a cable television network, imme- diately before the commencement of this Act . may continue to do so for a period of ninety days from such commencement; and if he has made an application for registration as a cable operator under section 4. within Cable television network not tobe operated except after regis- tration.

INDEX 19-3 GUJARAT GOVERNMENT GAZETTE, EX. , 7-12-1995

PART VI ]

the said period, till he is registered under that section or the registering authority refuses to grant registration to him under that section.

Registra- tion as cable operator, 4. (1 ) Any person who is operating or is desirous of operating a cable television network may apply for registration as a cable operator to the registering authority .

(2) An application under sub- section (1 ) shall be made in such form and be accompanied by such fee as may be prescribed.

(3) On receipt of the application , the registering authority shall satisfy itself that the applicant has furnished all the required informa- tion and on being so satisfied , register the applicant as a cable operator and grant to him a certificate of such registration:

re- Provided that the registering authority may, for reasons to be recor- ded in writing and communicated to the applicant, refuse to grant . gistration to him if it is satisfied that he does not fulfil the conditions specified in clause ( e) of section 2 .

gramme code. Pro 5. No person shall transmit or re - transmit through a cable service any programme unless such programme is in conformity with the pres- cribed programme code:

ine Provided that nothing in this section shall apply to the program- mes of foreign satellite channels which can be received without use of any specialised gadgets or decoder.

Advertise- ment code. 6. No person shall transmit or re - transmit through a cable service any advertisement unless such advertisement is in conformity with the prescribed advertisement code:

Provided that nothing in this section shall apply to the program- mes of foreign satellite channels which can be received without the use of any specialised gadgets or decoder .

Mainten- ance of register.

or 7. Every cable operator shall maintain a register in the prescribed form indicating therein in brief the programmes transmitted re-transmitted through the cable service during a month and such re- gister shall be maintained by the cable operator for a period of one year after the actual transmission or re - transmission of the said pro- grammes .

8. ( 1 ) Every cable operator using a dish antenna or Television Re- ceive only shall , from the commencement of this Act, re - transmit at least two Doordarshan channels of his choice through the cable service .

Com pulsory transmis- sion of two Door- darshan channels.

(2) The Doordarshan channels referred to in sub -section ( 1) shall be re-transmitted without any deletion or alteration of any program- me transmitted on such channel .

Use of standard equipment television network, in cable 63 of 1986.

9. No cable operator shall , on and from the date of the expiry of a period of three years from the date of the establishment and publica- tion of the Indian Standard by the Bureau of Indian Standards in ac- cordance with the provisions of the Bureau of Indian Standards Act, 1986, use any equipment in his cable television network unless such equipment conforms to the said Indian Standard ..

INDEX 19-4 ]

GUJARAT GOVERNMENT GAZETTE, EX. , 7-12-1995

[ PART VI

10. Every cable operator shall ensure that the cable television net- work being operated by him does not interfere, in any way, with the functioning of the authorised telecommunication systems .

Cable television network not to interfere with any telecom. munica. tion sys- tem

CHAPTER III

SEIZURE AND CONFISCATION OF CERTAIN EQUIPMENT

11. (1 ) If any officer, not below the rank of a Group 'A' officer of the Central Government authorised in this behalf by the Government (hereinafter referred to as the authorised officer) , has reason to believe that the provisions of section 3 have been or are being contravened by any cable operator, he may seize the equipment being used by such cable operator for operating the cable television network .

Power to seize equip- ment used for operating the cable television network,

(2) No such equipment shall be retained by the authorised officer for a period exceeding ten days from the date of its seizure unless the approval of the District Judge, within the local limits of whose jurisdiction such seizure has been made, has been obtained for such retention .

Confis cation,

12. The equipment seized under sub - section ( 1 ) of section 11 shall be liable to confiscation unless the cable operator from whom the equipment has been seized registers himself as a cable operator under section 4 within a period of thirty days from the date of seizure of the said equipment.

Seizure or confis. cation of equip- ment not to in- terfere with other punish- ment.

Giving of opportu nity to the cable operator of seized equip- ment,

14. (1) No order adjudicating confiscation of the equipment referred to in section 12 shall be made unless the cable operator has been given a notice in writing informing him of the grounds on which it is propo- sed to confiscate such equipment and giving him a reasonable opportu- nity of making a representation in writing, within such reasonable time as may be specified in the notice against the confiscation and if he so desires of being heard in the matter:

Provided that where no such notice is given within a period of ten days from the date of the seizure of the equipment, such equipment shall be returned after the expiry of that period to the cable operator from whose possession it was seized .

S of 1908, (2) Save as otherwise provided in sub- section ( 1 ), the provisions of the Code of Civil Procedure, 1908 shall, so far as may be, apply to every proceeding referred to in sub-section (1 ) .

INDEX 19-5

GUJARAT GOVERNMENT GAZETTE, EX. , 7-12-1995

PART VI ]

Appea 15. (1) Any person aggrieved by any decision of the court adjudicat- ing a confiscation of the equipment may prefer an appeal to the court to which an appeal lies from the decision of such court .

(2) The appellate court may , after giving the appellant an oppor- tunity of being heard, pass such order as it thinks fit confirming, modi- fying or revising the decision appealed against or may send back the case with such directions as it may think fit for a fresh decision or adjudication , as the case may be , after taking additional evidence if necessary .

(3) No further appeal shall lie against the order of the court made under sub - section (2 ) .

CHAPTER IV

OFFENCES AND PENALTIES

16. Whoever contravenes any of the provisions of this Act shall be punishable,-

(a) for the first offence , with imprisonment for a term which may extend to two years or with fine which thousand rupees or with both; may extend to one

Punish ment for contraven- tion of provi- sions of this Act:

(b) for every subsequent offence , with imprisonment for a term which may extend to five years and with fine which may extend to five thousand rupees .

Offences by com- panies, 17. ( 1 ) Where an offence under this Act has been committed by a company, every person who , at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company , as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly :

Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due dilig- ence to prevent the commission of such offence ..

(2) Notwithstanding anything contained in sub - section (1 ) , where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, mana- ger, secretary or other officer of the company , such director , manager , secretary or other officer shall also be deemed to be guilty of that off- ence and shall be liable to be proceeded against and punished accordingly .

Explanation . For the purposes of this section,-

(a) "company" means any body corporate and includes a firm or other association of individuals ; and

(b ) "director" in relation to a firm means a partner in the firm .

VI - EX-19-2

INDEX

 19-6 ]         GUJARAT GOVERNMENT GAZETTE, EX. , 7-12-1995                [ PART VI
Cognizance
of off.        18. No court shall take cognizance of any offence punishable under
 ences ,    this Act except upon a complaint in writing made by such officer , not
            below the rank of a Group 'A' officer of the Central Government, as the
           this behalf. State Government may, by notification in the Official Gazette, specify in

CHAPTER V

MISCELLANEOUS

Power to prohibit transmis. sion of certain prog- rammes in public interest

19. Where an officer, not below the rank of a Group ' A' officer of the Central Government authorised by the State Government in this behalf, thinks it necessary or expedient so to do in the public interest , he may, by order, prohibit any cable operator from transmitting or re-transmitting any particular programme if it is likely to promote, on grounds of religion, race, language, caste or community or any other ground whatsoever, dishar- mony or feelings of enmity , hatred or ill -will between different religious , racial, linguistic or regional groups or castes or communities or which is likely to disturb the public tranquillity.

20. Where the Central Government thinks it necessary or expedient so to do in public interest , it may prohibit the operation of any cable televi- tion network in such areas as it may , by notification in the Official Gazette, specify in this behalf .

Power to prohibit operation of cable television network in public interest,

Applica.

23 of 1940.

8of 1948

12 of 1950 .

tion of other laws not barred,

26 of1950,

37 of 1952 .

21 of 1954.

37 of1954

42of 1955.

14 of1957, 21. The provisions of this Act shall be in addition to , and not in deroga- tion of, the Drugs and Cosmetics Act, 1940, the Pharmacy Act , 1948, the Emblems and Names ( Prevention of 'Improper Use ) Act , 1950 , the Drugs (Control ) Act, 1950 , the Cinematograph Act, 1952, the Drugs and Magic Remedies (Objectionable Advertisements ) Act, 1954 , the Prevention of Food Adulteration Act, 1954, the Prize Competitions Act , 1955 , the Copyright Act , 1957, the Trade and Merchandise Marks Act , 1958, the Indecent Representation of Women (Prohibition) Act, 1986 and the Con- sumer Protection Act , 1986 .

43 of 1958.

60 of1986.

68 of 1986

22. (1) The Central Government may, by notification in the Official Gazette, make rules to carry out the provisions of this Act .

Power to make rules,

(2) In particular , and without prejudice to the generality of the fore- going power, such rules may provide for all or any of the following mat- ters, namely: -

(a) the form of application and the fee payable under sub - section

(2) of section 4;

(b) the programme code under section 5;

(d) the form of register to be maintained by a cable operator under section 7 ;

INDEX 19-7 FART VI ]

GUJARAT GOVERNMENT GAZETTE , EX. , 7-12-1995

(e) any other matter which is required to be, or may be , pres- cribed.

(3) Every rule made under this Act 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 thereafter 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 .

Ord . 3 of1995.

23. (1) The Cable Television Networks (Regulation) Ordinance, 1995 Repeal is hereby repealed .

and savings.

(2) Notwithstanding such repeal , anything done or any action taken under the said Ordinance , shall be deemed to have been done or taken under the corresponding provision of this Act .

Sd/-

SHRI K. L. MOHANPURIA, Secretary to the Government of India .

By order and in the name of the Governor of Gujarat,

SMT. K. R. TRIVEDI, Secretaryto Government .

GOVERNMENT CENTRAL PRESS , GANDHINAGAR .

INDEX ExtraNo, 20

REGISTERED NO. G/GNR/ 3

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI] THURSDAY, DECEMBER 7. 1995/AGRAHAYANA 16, 1917

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

PART-VI

Acts of Parliament and Ordinance promulgated by the President . LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya, Gandhinagar 5th December , 1995.

No. RP/75 /Act 19 /95/79/E . The following Act of Parliament is re-published for general information.

GOVERNMENT OF INDIA

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS

(LEGISLATIVE DEPARTMENT)

New Delhi , the 12th May , 1995/Vaishakh 22, 1916 (Saka)

The following Act of Parliament received the assent of the President on the 11th May 1995. and is hereby published for general i formation :

THE COTTON TRANSPORT REPEAL ACT, 1995 .

[ ACT NO. 19 OF 1995 ]

[ 11th May, 1995 ]

AN ACT .

to repeal the Cotton Transport Act , 1923 .

BE it enacted by Parliament in the Forty- sixth Year of the Republic of India as follows: -

1. This Act may be called the Cotton Transport Repeal Act , 1995.

Short title.

20-1

VI - EX.-20-1

INDEX 20-2

GUJARAT GOVERNMENT GAZETTE , EX. , 7-12-1995

[PART VI

2. The Cotton Transport Act, 1923 is hereby repealed.

Repeal ofAct 3 of1923 .

SHRI K. L. MOHANPURIA, Secy. to the Govt . of India.

By order and in the name of the Governor of Gujarat,

SMT . K. R. TRIVEDI , Secretary to Government .

GOVERNMENT CENTRAL PRESS, GANDHINAGAR

INDEX REGISTERED NO . G/GNR ExtraNo, 21

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

XXXVI ) THURSDAY , DECEMBER 7, 1995 /AGRAHAYANA 16 , 1917 .

Vol.

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

PART-VI

Acts of Parliament and Ordinance promulgated by the President. LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar , 5th December , 1995 .

No. RP/62/Act -24 /95 / 80/E . The following Act of Parliament is re -published for general information .

GOVERNMENT OF INDIA

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS

(LEGISLATIVE , DEPARTMENT)

New Delhi , the 27th May, 1995/Jayestha 6, 1916 (Saka )

The follwoing Act of Parliament received the assent of the President on the 26th May, 1995. and is hereby published for general information .

THE INDIAN PENAL CODE (AMENDMENT ) ACT, 1995 .

AN ACT

(26th May 1995) (Act No. 24 of 1995)

further to amend the Indian Penal Code .

BE it enacted by Parliament in the Forty-sixth Year of the Republic of India as follows:

1. This Act may be called the Indian Penal Code (Amendment ) Act , 1995.

Short title .

21-1

VI- EX .- 21-1

INDEX [PART VI 21-2

GJARAT GOVERNMENT GAZETTE EX; 7-12-1995

40 of 1860. 2. In section 364A of the Indian Penal Code , for the words " any other person" , the words "any foreign State or international inter -governmental organisation or any other person" shall be substituted.

Amend ment of scction 364A..

SHRI K. L. MOHANPURIA

Secy. to the Govt . of India,

By order and in the name of the Governor of Gujarat ,

SMT . K. R. TRIVEDI, Secretary to Government .

GOVERNMENT CENTRAL PRESS , GANDHIHAGAR

INDEX Extra No. 22

REGISTERED NO , G/GNR/ 2

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

THURSDAY, DECEMBER 7, 1995 / AGRAHAVANA 16, 1917 Vol. XXXVI ]

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

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY

AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar, 5th December , 1995 .

No. RP /73/Const.77 /95 / 76 / E. The following Act of Parliament is re-published for general information :.

GOVERNMENT OF INDIA .

MINISTRY OF LAW JUSTICE AND COMPANY AFFAIRS ,

(LEGISLATIVE DEPARTMENT)

New Delhi , the 19th June, 1995/ Jayestha 29, 1916 ( Saka )

The following Act of Parliament received the assent of the President on the 17th June, 1995, and is hereby published for general information :

THE CONSTITUTION ( SEVENTY -SEVENTH AMENDMENT)

ACT, 1995

(17th June, 1995).

An Act

further to amend the Constitution of India

BE it enacted by Parliament in the Forty- sixth Year of the Republic of India as follows :-

1. This Act may be called the Constitution (Seventy-seventh Amendment ) Act , 1995 .

Short- title.

22-1

Ex.VI- 22-1

INDEX [PART VI GUJARAT GOVERNMENT GAZETTE , EX . , 7-12-95

2. In article 16 of the Constitution, after clause (4) ; the following clause shall be inserted, namely :-

Amend- ment of artiele 16.

) "(4A) Nothing in this article shall prevent the State from making any pro- vision for reservation in matters of promotion to any class or classes of posts in the services under the State in favour of the Scheduled Castes and the Scheduled Tribes which , in the opinion of the States , are not adequately represented in the services under the State." .

Sd/-

SHRI K. L. MOHANPURIA,

Secy. to the Govt . of India .

By order and in the name of the Governor of Gujarat,

SMT . K. R. TRIVEDI , Secretary to Government .

* GOVERNMENT CENTRAL PRESS , GANDHINAGAR

INDEX Extra No. 23

REGISTERED NO . G /GNR/7

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI ]

FRIDAY, DECEMBER 15 , 1995/ AGRAHAYANA 24 , 1917

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

PART-VI

Acts of Parliament and Ordinance promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY

AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar, 15th December , 1995 .

No. RP/76/95/Act -4/ 95/ general information : /E. The following Act of Parliament is re-published for

GOVERNMENT OF INDIA

MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS

(LEGISLATIVE DEPARTMENT)

New Delhi , the 6th March, 1995/Falgun 15, 1916 (Saka)

The following Act of Parliament received the assent of the President on the 6th March , 1995, and is hereby published for general information :

THE SPECIAL PROTECTION GROUP ( AMENDMENT)

ACT, 1995

An Act

(Act No. 4 of 1995) .

(6th March, 1995)

further to amend the Special Protection Group Act, 1988 .

BE it enacted by Parliament in the Forty -sixth Year of the Republic of India as follows :-

23-I

Ex. -VI-23-1

INDEX 23-2 [PART VI

GUJARAT GOVERNMENT GAZETTE , EX. , 15-12-95

1. (1) This Act may be called the Special Protection Group (Amendment) Act, 1995 .

(2) It shall be deemed to have come into force on the 16th day of November, 1994.

Short title and commer.ce- ment .

Amend- ment of section 4.

34 of 1988 .

2. In sub -section (1) of section 4 of the Special Protection Group Act , 1988 (here- inafter referred to as the principal Act) , in clause (ii) , for the words " five years " , the words "ten years " shall be substituted.

Ord . 1 of 1995.

hereby

8. ( 1) The Special Protection Group (Amendment ) Ordinance, 1995, is repealed.

Repeal and saving.

(2) Notwithstanding such repeal , anything done or any action taken under the principal Act, as amended by the said Ordinance , shall be deemed to have been done or takenunder the principal Act , as amended by this Act .

SHRI K. L. MOHANPURIA , Secy. to the Govt . of India .

By order and in the name of the Governor of Gujarat,

SMT . K. R. TRIVEDI , Secretary to Government .

GOVERNMENT CENTRAL PRESS , GANDHINAGAR .

INDEX Extra No. 24

REGISTERED NO. G/GNR/2

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI ]

FRIDAY DECEMBER 15, 1995 / AGRAHAYAΝΑ 24, 1917-

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

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya, Gandhinagar , 15th December, 1995 .

No. RP/58 /Act 8 /95/ -

/E.-The following Act of Parliament is republished for general information:-

GOVERNMENT OF INDIA

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS

(LEGISLATIVE DEPARTMENT ) .

New Delhi, the 25th March , 1995 / Chaitra 4, 1916 (Saka) .

The FollowingAct of Parliament received the assent of the President on the 25th March, 1995 and is hereby published for general information :-

THE BANKING COMPANIES (ACQUISITION AND TRANSFER OF UNDERTAKINGS)

AMENDMENT ACT, 1995

(Act No. 8 of 1995)

AN ACT

(25thMarch, 1995)

further to amend the Banking Companies (Acquisition and Transfer of Undertakings ) Act, 1970 and the Banking Companies ( Acquisition and Transfer of Undertakings ) Act, 1980 .

BE it enacted by Parliament in the Forty -sixth Year of the Republic of India as follows: -

CHAPTER I

PRELIMINARY

1. ( 1 ) This Act may be called the Banking Companies (Acquisition and Transfer of Undertakings) Amendment Act, 1995:

Short title and. com- mence- ment.

(2) It shall be deemed to have come into force on the 21st day of January, 1995.

VI -Ex.-24-1

24-1

INDEX 24-2]

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995

[ PART VI

CHAPTER II

AMENDMENTS TO THE BANKING COMPANIES ( ACQUISITION AND TRANSFER OF UNDERTAKINGS) ACT, 1970

)

5 of1970 .

Amend- ment of section 3 .

2. In section 3 of the Banking Companies (Acquisition and Trans- fer of Undertakings ) Act , 1970 , after sub- section ( 2B ) , the following sub - sections shall be inserted, namely :

" (2BB) Notwithstanding anything contained in sub-section (2 ), the paid - up capital of a corresponding new bank constituted under sub - section ( 1 ) may , from time to time and before any paid -up capital is raised by public issue under clause (c) of sub - section (2B) , be reduced by--

(a) the Central Government , after consultation with the Reserve Bank , by cancelling any paid - up capital which is lost , or is unrepresented by available assets;

(b) the Board of Directors , after consultation with the Reserve Bank and with the previous sanction of the Central Gov- ernment , by paying off any paid - up capital which is in excess of the wants of the corresponding new bank:

40 of1980.

Provided that in a case where such capital is lost, or is unrepre- sented by available assets because of amalgamation of another corresponding new bank or a corresponding new bank as defined in clause ( b ) of section 2 of the Banking Companies (Acquisition and Transfer of Undertakings ) Act, 1980 with the corresponding new bank, such reduction may be done , either prospectively or retrospecti- vely, but not from a date earlier than the date of such amalgamation.

(2BBA) ( a) A corresponding new bank may, from time to time and after any paid- up capital has been raised by public issue under clause ( c) of sub -section ( 2B ) , by resolution passed at an annual general meeting of the shareholders entitled to vote , voting in person . or. where proxies are allowed , by proxy , and the votes cast in favour of the resolution are not less than three times the number of the votes , if any, cast against the resolution by the shareholders so entitled and voting, reduce its paid - up capital in any way ..

( b ) Without prejudice to the generality of the foregoing power , the paid - up capital may be reduced by--

( i ) extinguishing or reducing the liability on any of its shares in respect of share capital not paid- up ;

(ii) either with or without extinguishing or reducing liabi- lity on any of its paid -up shares, cancelling any paid- up capital which is lost , or is unrepresented by available assets ; or

(iii) either with or without extinguishing or reducing fiabi- lity on any of its paid - up shares , paying off any paid - up share . capital which is in, excess of the wants of the corresponding new bank,

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX . , 15-12-1995

[24-3

(2BBB) Notwithstanding anything contained in sub -section (2BB.) or sub section ( 2BBA ) , the paid - up capital of a corresponding new bank shall not be reduced at any time so as to render it below. twenty- five per cent , of the paid- up capital of that bank as on the date of commencement of the Banking Companies ( Acquisition and Transfer of Undertakings ) Amendment Act , 1995." .

CHAPTER 111

AMENDMENTS TO THE BANKING COMPANIES (ACQUISITION AND TRANSFER OF UNDERTAKINGS) Аст, 1980

40 of 1980

3. In section 3 of the Banking Companies ( Acquisition and Transfer . of Undertakings) Act , 1980 , after sub -section (2B ) , the following sub- sections shall be inserted , namely :-

Amend- ment of section 3

"(2BB ) Notwithstanding anything contained in sub - section (2) , the paid- up capital of a corresponding new , bank constituted. under sub- section ( 1) may, from time to time and before any paid- up capital is raised by public issue under clause (c ) of sub- section (2B ) , be reduced by-

(a) the Central Government, after consultation with the Reserve Bank, by cancelling any paid- up capital which is lost , or is unrepresented by available assets ;

(b) the Board of Directors , after consultation with the Reserve Bank and with the previous sanction of the Central Gov- ernment, by paying off any paid- up capital which is, in excess of the wants of the corresponding new bank :

5 σε 1978.

Provided that in a case where such capital is lost, or is unre- presented by available assets because of amalgamation of another corresponding new bank or a corresponding new bank as defined in clause ( d) of section 2 of the Banking Companies ( Acquisition and Transfer of Undertakings ) Act . 1970 with the corresponding new bank , such reduction may be done , either prospectively or retrospectively . but not from a date earlier than the date of such amalgamation .

(2BBA) ( a ) A corresponding new bank may, from time to time and after any paid- up capital has been raised by public issue under clause ( c ) of sub - section ( 2B) , by resolution passed at an annual general meeting of the shareholders entitled to vote . voting in person, or, where proxies are allowed, by proxy , and the votes cast in favour of the resolution are not less than three times the number of the votes, if any , cast against the resolution by the shareholders so entitled and voting , reduce its paid-up capital in any way.

(b) Without prejudice to the generality of the foregoing power the paid-up capital may be reduced by-

(i ) extinguishing or reducing the liability on any of its shares in respect of share capital not paid- up;

INDEX 24-4.].

GUJARAT GOVERNMENT GAZETTE, EX . , 15-12-1995

[ PART VI

(ii ) either with or without extinguishing or reducing liabi- lity on any of its paid-up shares, cancelling any paid- up capital which is lost , or is unrepresented by available assets ; or

(iii) either with or without extinguishing or reducing liabi- lity on any of its paid-up shares, paying off any paid- up share capital which is in excess of the wants of the corres- ponding new bank .

(2BBB) Notwithstanding anything contained in sub-section (2BB) or sub- section ( 2BBA ) , the paid- up capital of a correspond- ing new bank shall not be reduced at any time so as to 'render it below twenty-five per cent . of the paid- up capital of that bank on the date of commencement of the Banking Companies (Acquisi- tion and Transfer of Undertakings ) Amendment Act , 1995." . as

CHAPTER IV

REPEAL AND SAVING

Ord. 4 of 1995.

4. ( 1) The Banking Companies (Acquisition and Transfer of Under takings) Amendment Ordinance, 1995 is hereby repealed.

5 of1970. 40 of1980.

(2) Notwithstanding such repeal , anything done or any action taken under the Banking Companies (Acquisition and Transfer of Under- takings) Act , 1970 and the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980, ás amended by the said Ordinance; shall' be deemed to have been done or taken under the corresponding provi- sions of those Acts , as amended by this Act .

Shri K. L. MOHANPURIA , Secy . to the Government of India .

By order and in the name of the Governor of Gujarat ,

Smt . K. R. TRIVEDI , Secretaryto Government .

GOVERNMENT CENTRAL PRESS , GANDHINAGAR.

INDEX REGISTERED NO G /GNR/2

E: xtra No. 25

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

FRIDAY, DECEMBER 15 , 1995 / AGRAHAYANA 24, 1917

Vol . XXXVI )

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

PART- VI

Acts of Parliament and Ordinances promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya, Gandhinagar, 15th December, 1995 .

No. RP/56/Act 5/95 /

/E. The following Act of Parliament is republished for general

information :

GOVERNMENT OF INDIA

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS

(LEGISLATIVE DEPARTMENT )

New Delhi , the 25th March, 1995 / Chaitra 4, 1916 (Saka) .

The Following Act of Parliament received the assent of the President on the 25th March , 1995 and is hereby published for general information:---

THE INDUSTRIAL DEVELOPMENT BANK OF INDIA (AMENDMENT). ACT, 1995

AN ACT

(25th March , 1995) (Act No. 5 of 1995)

further to amend the Industrial Development Bank of India Act , 1964 .

BE it enacted by Parliament in the Forty - sixth Year of the Republic of India as follows : -

1. (1 ) This Act may be called the Industrial Development Bank of India (Amendment) Act, 1995 .

Short title and com- mence- ment.

(2) It shall be deemed to have come into force on the 12th day of October, 1994,

18 of 1964,

Amend- ment of section 2 .

2. In section 2 of the Industrial Development Bank of India Act , 1964 (hereinafter referred to as the principal Act ) , for clause ( d) , the follow- ing clause shall be substituted , namely:-

1 of1956 .

means the Industrial '(d) " Industrial Finance Corporation" Finance Corporation of India Limited formed and registered under the Companies Act , 1956 ; ' .

3. For section 4 of the principal Act , the following section shall be substituted , namely : -

Substitu- tion of new section for sec- tion4.

Autho- rised capital.

"4. (1 ) The authorised capital of the Development Bank shall be two thousand crores of rupees divided into one hundred and fifty crores fully paid -up equity shares of rupees ten each and VI-Ex.-25-1

INDEX [PARTVI GUJARAT GOVERNMENT GAZETTE , EX. , 15-12-1995

25-21

subject to the provisions of section 4E, fifty crores of fully paid- up re- deemable preference shares of rupees ten each .

( 2 ) The Development Bank may, from time to time, by a re- . solution in general meeting , increase the authorised capital to an amount not exceeding five thousand crores of rupees consisting of such number of equity shares and redeemable preference shares as it deems fit . " .

4. In section 4A of the principal Act, sub -section (2 ) shall be omitted .

Omena- agent of section 4A.

5. After section 4B of the principal Act , the following sections shall te inserted , namely:- :

Insertion of new sections 40, 4D aod 4E

Issued capital .

"4C. ( 1 ) The issued capital of the Development Bank of seven hundred and fifty -three crores of rupees which stands fully vested in and subscribed by , the Central Government immediately before the commencement of the Industrial Development . Bank of India (Amendment) Act, 1995 shall , on such commencement , stand divided into seventy - five crores and thirty lakhs equity shares of rupees ten each .

(2) The Board may, from time to time , increase the issued equity share capital of the Development Bank by allotment of shares to such persons and on such terms and conditions as the Board may determine:

Provided that no increase in the issued equity capital shall be made in such a manner that the Central Government holds at any time less than fifty- one per cent . of the issued equity capital of the Development Bank .

4D. ( 1 ) The Development Bank may, by a resolution passed in * general meeting of the shareholders , reduce irs share capital in any way .

Jduc- Hon of share capital .

(2 ) Without prejudice to the generality of the foregoing power , the share capital may be reduced by-

(a ) extinguishing or reducing the liability on any of its equity shares in respect of share capital not paid- up;

(b ) either with or without extinguishing or reducing liabi- lity on any of its equity shares , cancelling any paid - up. share capital which is lost , or is unrepresented by available assets ; or

(c ) either with or without extinguishing or reducing liabi- lity on any of its equity shares, paving off any paid- up share capital which is in excess of the wants of the Development Bank .

(3) In any general meeting referred to in sub - section (1 ) , the resolution for reduction of share capital shall be passed by sharehol- ders entitled to vote , voting in person, or, where proxies are allowed ,

INDEX 25-3 PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995

by proxy , and the votes cast in favour of the resolution are not less than three times the number of the votes , if any , east against the resolution by shareholders so entitled and voting.

4E. (1 ) The Central Government may , at any time after the commencement of the Industrial Development Bank of India (Am- endment) Act, 1995 and by notification in the Official Gazette, convert such number of equity shares held by it not exceeding fifty crores asit my decide into ledeemable preference shares .

Conver- equity shares into re- bre-

ference shares .

( 21 The redeemable preference shares referred to in sub - section ( 1 ) shall-

(a) carry süch fixed rate of dividend as the Central Gov- ernment may specify at the time of such conversion, and .

(b ) neither be transferable nor carry any voting rights .

(3 ) The redeemable preference shares referred to, in sub-section (1) shall be redeemed by the Development Bank within three years from the date of such conversion in such instalments and in such manner as the Board may determine ." .

6. In section 5 of the principal Act,

Amend ment of section 5 .

(2) for sub - sections ( 1 ) and (2 ) , the following sub - sections shall be substituted , namely;--

"( 1 ) The general superintendence, direction and manage- ment of the affairs and business of the: Development Bank shall vest in a Board of directors which may exercise all powers and do all such acts and things, as may be exercised or done by the Development Bank. and are not by this Act expressly direct- ed or required to be done by the Development Bank in general meeting .

(2) The Board may direct that any power exercisable by it under this Act shall also be exercisable in such cases and sub- ject to such conditions , if any , as may be specified by it, by the chairman, managing director or the whole- tinie direcror " ;

(b ) sub -section (4) shall be omitted .

7. In section. 6 of the principal Act ,

Amen "ment of section 6.

(a) for sub -section ( 1 ) , the following sub- section shall be sur stituted , namely : --

" ( 1 ) The Board shall consist of the following , namely : --一

(a) a chairman and a managing director appointed by the Central Government :

Provided that the same person may be appointed function both as chairman and as managing director ;

(b) one whole - time director appointed by the Central Government on the recommendation of the Board ;

(c ) two directors who shall ke officials of the Central Government nominated by the Central Government ;

INDEX [PARTVI GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995

25-4]

(d) three directors from amongst persons having spe- cial knowledge of, and professional experience in, science, technology, economics , industry, banking, industrial co - opeга- tives, law, industrial finance, investment, accountancy, mar- keting or any other matter, the special knowledge of, and professional experience in, which would, in the opinion of the. Central Government, be useful to the Development Bank , nominated by the Central Government ; and

(e) such number of directors elected, in the prescribed manner , by shareholders other than the Central Govern- ment, whose names are entered on the register of share- holders of the Development Bank ninety days before the date of the meeting in which such election takes place on the following basis , namely: -

( i) where the total amount of equity share capital issued to such shareholders is ten per cent . or less of the total issued equity capital , two directors ;

(ii) where the total amount of equity share capital . issued to such shareholders is more than ten per cent . but less than twenty - five per cent . of the total issued equity capital , three directors ; and

(iii) where the total equity share capital issued to such shareholders is twenty- five per cent . or more of the total issued equity capital , four directors :

Provided that until the assumption of charge by the elected directors under this clause , the Central Government may at any time nominate such number of directors , not exceeding four, from amongst persons having special know- ledge of, and professional experience in, science , techno- logy, economics , industry , banking , industrial co- operatives , law, industrial finance , investment , accountancy , marketing or any other matter, the special knowledge of, and pro- fessional experience in, which would, in the opinion of the Central Government , be useful to the Development Bank for carrying out its functions . " ;

(b) in sub -sections ( 2 ) and (3 ) , for the words " the chairman and the managing director " , the words " the chairman, the managing director and the whole -time director " shall be substituted ;

(c) in sub- sections (2A ) and (3A) , for the words " the chair- man or the managing director " wherever they occur , the words " the chairman, the managing director or the whole - time director" shall be substituted;

(d) for sub-section (4A ) , the following sub -section shall be substituted , namely: ---

"(4A) Subject to the provisions of sub- section ( 4 )

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995

[25-5

(a) every director nominated under clause (d) of sub- section ( 1 ) shall hold office for such term not exceeding three years as the Central Government may specify in this behalf and thereafter until his successor assumes office, and shall be eligible for re- nomination :

Provided that no such director shall hold office conti- nuously for a period exceeding six years ; and

(b) every director elected under clause (e) of sub- section ( 1 ) shall hold office for three years and there- after until his successor assumes office , and shall be eligible for re - election:

Provided that no such director shall hold office conti- nuously for a period exceeding six years; " ;

( e) after sub -section,, ( 4A ) , the following sub- section shall be inserted, namely:-

"(4B) The shareholders, other than the Central Government, may, after giving to the director a reasonable opportunity of being heard in the manner as may be prescribed, by resolution passed by majority of the votes of such, shareholders holding in the aggregate not less than one- half of the share capital held by such shareholders , remove any director elected under clause (e) of sub - section ( 1) and elect another director in his place to fill the vacancy so caused .";.

(f) for sub- section (5) , the following sub- sections shall be sub- stituted, namely:-

" (5) ( i ) A meeting of the Board shall be held at least once every three months and at least four meetings shall be held every year and the meetings may be held at such places as may be pres- cribed.

(ii) Notice of every meeting of the Board shall be given in writing to every director for the time being in India, and at his , usual address in India to every other director .

( 5A) Subject to the provisions contained in this Chapter, the Board may meet at such times and places and shall observe such rules of procedure in regard to transaction of its business inclu- ding the manner of adoption of resolutions as may be prescribed. "

8. Section 6A. of the principal Act shall be omitted.

VI-Ex.-25-2

Omission of section BA.

INDEX 25-6 ]

GUJARAT GOVERNMENT GAZETTE , EX . , 15-12-1995

[PART VI

9. After section 6A of the principal Act , the following sections shall be inserted , namely:

Insertion 01, new sections GB and

BR. ( 1 ) A person shall not be eligible for being elemed director under clause ( e) of sub-section ( 1 ) of section 6, if he

Disquali of dires ors,

(a ) has been found to be of unsound mind by a court of com- patent jurisdiction and the friing is in foree;

(b ) is an undischarged insolvent ;

(d) has been convicted by a court of any offence involving moral turpitude and sentenced in respect thereof to imprison- ment for not less than six months and a period of five years has not elapsed from the date of expiry of the sentence; or

(e) has not paid any call in respect of shares of the Deve lopment Bank held by him , whether alone or jointly with others , and six months have elapsed from the last day fixed for the payment of the call .

6C. (1) The office of a director shall become vacant if he

Vieafón of office . by director.

(a) becomes subject to any of the disqualifications mention- ed in section 6B ; or

(b ) resigns his office by giving notice in writing under his hand and the resignation is accepted; or

(2) Notwithstanding anything in clause ( a) of sub -section ( 1 ) , the disqualifications referred to in that clause shall not take effect ...

(a) for thirty days from the date of the adjudication, sen- . tence or order;

(b ) where any appeal or petition is preferred within thirty days aforesaid against the adjudication , sentence or conviction. resulting in the sentence or order until the expiry of seven days from the date on which such appeal or petition is disposed of ; or

(c) where within the seven days aforesaid , any further ar- peal or petition is preferred in respect of the adjudication , sen- tence, conviction or order and the appeal or petition, if allowed, would result in the removal of the disqualification , until such further appeal or petition is disposed of. " .

10. In section 7 of the principal Act, for sub - section ( 1 ) , the following sub - section shall be substituted , namely :--

Amend- ment of 'section 7

"(1) The Board shall constitute an Executive Committee consisting of the chairman , the managing director , the whole - time director and such other directors as it may deem fit. " .

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995

[.25-7

11. In section 8 of the principal Acı, for the proviso , the following proviso shall be substituted, namely:--

Amend- ment of section 8.

"Provided that no fees shall be payable to the chairman, if he is appointed whole -time, or to the managing director or to the whole- time director or to any other director who is an official of the Government . " .

Amend- ment of section 9 .

12. In section 9 of the principal Act , in sub - section ( 1 ) , in clauses ( a) , ( c) , ( ca ) , ( f ) and (g) , for the words which may be notified by the Central Government in this behalf " , wherever they occur , the words "which may be approved by the Board in this behalf" shall be substituted ...

13. In section 11 of the principal Act , in sub - section ( 1 ) ,--

Antend- ment of 1.

(a) in clause ( c ) , for the words " the Central Government " , the words " the Board" shall be substituted;

(b) for clause ( d) , the following clause shall be substituted , namely:-

"(d) accept deposits on such terms as may be approved by the Board ." .

14. In section 12 of the principal Act. sub- sections ( 3 ) and ( 4 ) shall te omitted:

Amend- ment of Section 12.

15. After section 13 of the principal Act, the following Chapters shall be inserted , namely: -

Insertion of new Chapters TV-A and IV- B .

" CHAPTER IV - A

13A. ( 1 ) Save as otherwise provided in sub - section ( 2 ) , the equity shares of the Development Bank shall be freely transferable .

e transfera bility of chorus .

( 2 ) Nothing contained in sub- section ( 1 ) shall entitle the Central Government to transfer any shares held by it in the Development Bank if such transfer will result in reducing the equity shares held by it to less than fifty-one per cent . of the issued equity capital of the ! evelopment Bank .

Register of share- holdere 13B. (1 ) The Development Bank shall keep at its head office a register , in one or more books , of the shareholders and shalı enter therein the following particulars so far as they may be available , namely:-

(i) the names , addresses and occupations , if any of the share- holders and a statement of the shares held by each shareholder . distinguishing each share by its denotingbe

nt el llsda ( S) noose- dua (ii ) the date on which eashpersoniitor anteredif share- holder;

CODICI Adt vd sham 29lu າ ອາ

INDEX [ PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 15-12-1995

25-8 ]

and (iii) the date on which any person ceases to be a shareholder;

( iv) such other particulars as may be prescribed.

(2) Notwithstanding anything contained in sub -section (1 ) , it shall be lawful for the Development Bank to keep the register of the shareholders in . computer floppies or diskettes subject to such safe- guards as may be prescribed.

1of1872 .

(3) Notwithstanding anything contained in the Indian Evidence Act, 1872, a copy of, or extract from , the register of shareholders , certified to be a true copy under the hand of an officer of the Deve- lopment Bank authorised in this behalf, shall , in all legal proceedings, be admissible in evidence.

13C. Notwithstanding anything contained in section 13B, no notice of any trust, express , implied or constructive , shall be entered on the register of shareholders or be receivable by the Development Bank.

Trust not to be entered on the register of share- holders .

13D. (1 ) The Board may refuse to register the transfer of any shares in the name of the transferee on any one or more of the fol- lowing grounds , and on no other ground, namely:-

Board's right to refuse re- * gistration of transfer of shares .

(a) the transfer of the shares is in contravention of the provisions of this Act or regulations made thereunder or any "other law;

(b) the transfer of the shares , in the opinion of the Board , is prejudicial to the interests of the Development Bank or to the public interest ;

(c) the transfer of shares is prohibited by an order of a court, tribunal or any other authority under any law for the time being in force.

(2) The Board shall, before the expiry of two months from the date on which the instrument of transfer of shares of Development Bank is lodged with it, for the purpose of registration of such trans- fer, not only form , in good faith , its opinion as to whether such registration ought not or ought to be refused on any of the grounds referred to in sub -section ( 1) but also,-

(a) if it has formed the opinion that such registration ought not be so refused , effect such registration ; and

(b) if it has formed the opinion that such registration ought to be refused on any of the grounds mentioned in sub- section (1 ) , intimate the transferor and the transferee by notice in writing.

(3) An appeal against the order of refusal of the Board under sub-section (2 ) shall lie to the Central Government and the procedure for filing and hearing of such appeal shall be in accordance with the rules made by the Central Government in this behalf .

INDEX PARTVI]

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995-

[25-9

2 of 1882.

13E . Notwithstanding anything contained in the Indian Trusts Act, 1882, the shares of the Development Bank shall be deemed to be included among the securities enumerated in section 20 of the said Act .

Shares to be se curities under 'the' Indian Trusts Act, 1882.

CHAPTER IV- B

MEETINGS AND PROCEEDINGS

Annual general meeting .

13F. (1 ) The Development Bank shall in each year hold , in addition to any other meetings, a general meeting as its annual general meeting and shall specify the meeting as such in the notices calling it ; and not more than fifteen months shall elapse between the date of one annual general meeting and that of the next :

on Provided that the Development Bank may hold the first annual general meeting within a period of six months from the date which it allots shares for the first time to public for subscription:

Provided further that the Central Government may extend the time within which any annual general meeting shall be held by a period not exceeding three months,

time (2 ) Every annual general meeting shall be called for a during business hours , on a day that is not a public holiday, and shall be held either at head office or at some other place within the city or town in which the head office is situate ,

Explanation . For the purposes of this section, "public holiday" means a public holiday within the meaning of the Negotiable Instru- ments Act , 1881 :

26 of 1881 .

Provided that no Sunday shall be deemed to be such a holiday in relation to any meeting:

Provided further that no day declared by the Central Govern- ment to be a public holiday shall be deemed to be such a holiday, in relation to any meeting , unless the declaration was notified before the issue of the notice convening such meeting.

Restric- tion on exercising of voting right.

Provided, however , that no shareholder , other than the Central Government , shall be entitled to exercise voting rights in respect of any equity shares held by him in excess of ten per cent. of the issued equity capital. VI-Ex:-25-3

INDEX 25-10 ] .

GUJARAT GOVERNMENT GAZETTE , EΧ. , 15-12-1995

[ PART VI

13H. ( 1) The shareholders present at an annual general meeting shall be entitled to discuss and adopt-

(a) the balance sheet and profit and loss account of the Development Bank made up to the date on which its accounts are closed and balanced;

Matters to be discussed and pro- cedure in annual general meeting .

(b ) the report of working of the Development Bank for the period covered by the accounts ;

(d) proposals for declaration of dividend and capitalisation of reserves .

(2) The shareholders present at an annual general meeting may also discuss any other . matter to be transacted at such meetings in accordance with the provisions of this Act .

(3) The matters relating to

(a) the manner in which annual general meeting or other , meetings are held under this Act and the procedure to be follow- ed thereat;

(b) the manner in which voting rights may be exercised and resolutions may be passed ; and

shall be such as may be prescribed. " .

16. In section 18 of the principal Act , in sub -section ( 3 ) , for the words "Central Government " , the words " Development Bank " shall be substi- tuted.

Amend- ment of section 18.

17. In section 22 of the principal Act, in sub - section (2 ) , the following sub-section shall be substituted, namely: -

Amend- ment of section 22 .

" (2) " After making provision for bad and doubtful debts, depre- ciation of assets and for all other matters for which provision is necessary or expedient or which is usually provided for by bankers and for the reserve fund referred to in sub - section ( 1 ) , and after transferring a part of the profits to such other reserves or funds as may be considered' appropriate , the Board may , out of its net profits, declare a dividend . " .

18. (1) In section 23 of the principal Act ,

Amend- ment of section.23.

(a) for sub -section ( 1 ) , the following sub - section shall be substi- tuted, namely: -

1 of 1996.

"(1) The accounts of the Development Bank shall be audited by auditors duly qualified to act as auditors under sub - section (1 ) of section 226 of the Companies Act , 1956 who shall be ap- pointed by the Development Bank in general meeting of the shareholders out of the panel of auditors approved by the Reserve

INDEX PART VI ]

[ 25-11

GUJARAT GOVERNMENT GAZETTE, EX . , 15-12-1995

Bank for such term and on such remuneration as the Reserve Bank may fix. " ;

(b) in sub-section (5 ) , for the words " within four months from the date on which its accounts are closed and balanced " , the words "within one month from the date on which the annual general meet- ing is held" shall be substituted.

19. After section 32 of the principal Act , the following section shall be inserted, namely :

Insertion of new section 32A .

Nomina- deposits, tion in respect of bonds, etc. " 32A. ( 1 ) Notwithstanding anything contained in any other law for the time being in force, where a nomination in respect of any deposits , bonds or other securities is made in the prescribed manner , the amount due on such deposits , bonds or securities shall , on the death of the depositor or holder thereof , vest in, and be payable to, the nominee subject to any right , title or interest of any other person to such deposits, bonds or securities .

(2) Any payment by the Development Bank in accordance with the provisions of sub - section (1 ) shall constitute a full discharge to the Development Bank of its liability in respect of such deposits , bonds or securities." .

20. In section 37 of the principal Act,-

(a) in sub -section. (2 ) ,-

Amend- ment of section 37.

(i) in clause (a) , the words "and the manner of adoption of resolutions" shall be inserted at the end;

(ii) , after clause (da ) , the following clauses shall be inser- ted, namely:

"(db) the manner in which and the conditions subject to which shares may, be held and transferred;

(dc) matters relating to the rights of shareholders ;

(dd) the maintenance of share registers and the parti- culars to be entered therein;

(de) the safeguards to be observed in the maintenance of register of shareholders on computer floppies or diskettes ;

(df ) the inspection and closure of the registers and all other matters connected therewith ;

(dg) the holding and conduct of elections of directors under this Act and the determination of disputes regarding. the qualification of directors;

(dh) the manner in which general meetings shall be convened, the procedure to be followed thereat, the manner in which voting rights may be exercised, resolutions passed

INDEX 25-12 ]

GUJARAT GOVERNMENT GAZETTE , EX . , 15-12-1995

[ PART VI

and business transacted in such meetings and other matters relating to meetings ;

(di) the manner in which notices may be served on shareholders or other persons;

(dj) the manner in which nomination may be made in terms of section 32A; " ;

(b ) for sub- section (4 ) ; the following sub - section shall be sub- stituted , namely :

"(4) Every regulation or rule made under this Act 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 suc- cessive sessions , and if, before the expiry of the session imme- diately following the session or the successive sessions afore- said, both Houses agree in naking any modification in the regu- lation or rule or both Houses agree that the regula- tion or rule should not be made, the regulation or rule shall thereafter have effect only in such modified form or be of no effect , as the case may be; so , however , that any such modifi- cation or annulment shall be without prejudice to the validity' of anything previously done under that regulation or rule. ".

21. (1) The Industrial Development Bank Ordinance, 1995 is hereby repealed . of India (Amendment) Repeal and saving.

Ord, 2 of 1995 .

(2) Notwithstanding such repeal , anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as amended by this Act.

Shri K. L. MOHANPURIA, Secy. to the Government of India .

By order and in the name of the Governor ofGujarat,

Smt. K. R. TRIVEDI ,

Secretary to Government .

GOVERNMENT CENTRAL PRESS , GANDHINAGAR .

INDEX Extra No. 26

REGISTERED NO . G/GNR/ 2

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI ]

FRIDAY, DECEMBER 15 , 1995/ AGRAHATANA , 24 1917

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

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar , 15th December , 1995. *

/E : The followir.g Act of Parliament is re -published No. RP/54/Act 9/95 for general informatior :

GOVERNMENT OF INDIA

MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS

( LEGISLATIVE DEPARTMENT )

New Delhi , the 25th March , 1995/ Chaitra 4 , 1916 (Saka)

The following Act of Parliament received the assent of the Presidert or the 25th March, 1995 and is hereby published for general information .

THE SECURITIES LAWS ( AMENDMENT ) ACT 1995

(Act No. 9 of 1995)

(25th March, 1995) .

ACT

to amend the Securities and Exchange Board of India Act, 1992 and further to amend the Securities Contracts ( Regulation ) Act , 1956.

BE it enacted by Parliament in the Forty -Sixth Year of the Republic of India as follows:-

CHAPTER I

PRELIMINARY

1. (1) This Act may be called the, Securities Laws (Amendment) Act , 1995 .

(2) It shall be deemed to have come into force on the 25th day of January, 1995 .

Short title and com- mence- ment .

26-1

VI - Extra- 26-1

INDEX 26-2

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-95

[PART VI

CHAPTER - II

AMENDMENTS TO THE SECURITIES AND EXCHANGE BOARD OF INDIA ACT , 1992 .

15 of 1992 2. In section 2 of the Securities and Exchange Board of India Act , 1992 (here after in this Chapter referred to as the principal Act ) ; for sub -section (2 ), the following sub -section , shall be substituted, namely:-

Amend- ment of section 2.

42 of 1956.

"(2) Words and expressions used and not defined in this Act but defined in Securities Contracts (Regulation) Act , 1956 shall have the mearings respectivly assigned to them in the Act. ".

3. In section 6 of the principal Act, the brackets and figure " (1 ) " and clause (d ) shall be omitted.

Amend- ment of section 6.

4. After section 7 of the principal Act, the following section shall be inserted , namely:-

Insertion of new section 7A.

Member not to partici- pate'in meetingsin certain cases .

"7A. Any member, who is a director of. a company and who as such director has any direct or indirect , pecuniary interest in any matter coming up for consideration at a meeting of the Board, shall as soon as possible after relevant circumstances have come to his knowledge, disclose the nature of his interest at such meeting and such disclosure shall be recorded in the proceedings of the Board , and the member shall not take any part in any deliberation or decision of the Board with respect to that matter" .

5. In section 11 of the principal Act ,

(a) in sub- section (2) ,

Amend- ment of section 11.

-(i) after clause (b), the following clause shall be inserted namely:-

"(ba) registering and regulating the working of the depositories , custodians of securities, foreign institutional investors, credit rating agencies and such other intermediaries as the Board may, by notification, specify in this behalf;" ;

(ii) in clause ( c), for the words "collective investment schemes " , the words "venture capital funds and collective investment schemes " shall be substituted;

(iii) in clause ( i ) , for the words " stock exchanges and", the words " stock ex- changes, mutual funds, other persons associated with the securities market " shall be substituted;

29 of 1947.

(iv) in clause (j) , the words, brackets and figures "the Capital Issues (Control ) Act, 1947 and " shall be omitted;

(v) after clause (1), the following clause shall be inserted, namely:-

"(la) calling from or furnishing to any such agencies, as may be specified by the Board, such information as may be considered necessary by it , for the efficient, discharge of its functions;,

(b) after sub -section (2) , the following sub -section shall be inserted namely:-

"(3) Notwithstanding anything contained in any other law for the time being in force while exercising the powers, under clause ( i) of sub -section (2) , the Board shall have the same powers as are vested in a civil court under the Code of Civil

INDEX PART VI ]

26-3 GUJARAT GOVERNMENT GAZETTE , EX. , 15-12-95

5 of 1908 .

Procedure, 1908 while trying's suit , in respect of the following matters, namely:

(i) the discovery and production of books of account and other documents ; atuch plocend suh tim.my be posifid by the Bocad;

( ii) summoning and enforcing the attendance of persons and examining them on oath;

(iii) inspection of any books registers and other documents of any person referred to in section 12 , at any place."

6. After section 11 of the principal Act , the following sections shall be inserted namely: Inser-

tion of new sections 11A and 11B .

1of 1956

"11A. Without prejudice to the provisions of the Companies Act , 1956, the Board may, for the protection of investors , specify, by regulations ,

(a) the matters relating to issue of capital transfer of securities and other matter incidental thereto ; and

Matters to be disclo- seď by the com- panies.

(b) the manner in which such matters, shall be disclosed by the companies .

1 11B. Save as otherwise provided in section 11 , if after making or causing to be made an enquiry, the Board is satisfied that it is necessary

(2) in the interest of investors , or orderly development of securities market ; or

Power to issue direc- tions .

(ii) to prevent the affairs of any intermediary or other persons referred to in section 12 being conducted in a manner detrimental to the interests of investors or securities market ; or

( iii) to secure the proper management of any such intermediary or person .

it may issue such directions ,-

(a) to any person or class of persons, referred to in section 12 , or associated with the securities market ; or

(b) to any company in respect of matters specified in section 11A.

as may be appropriate in the interests of investors in securities and the securities market.".

7. In section 12 of the principal Act ,

(a) in sub -section (1),

(2) for the word " rules " the word "regulation" shall be substituted;

( ii) after the proviso , the following proviso shall be inseried, namely:-

Amend- ment of section 12 .

"Provided further that any certificate of registration , obtair.ed immediately before the commencement of the Securities Laws (Amendment) Act , 1995, shall be deemed toh ve been obtained from the Board in accordance with the regulations providing for such registration ; "

(b) after sub -section (1) , the foll wing sub - sections shall beinserted , namely:-

INDEX 26-4

GUJARAT GOVERNMENT GAZEΤΤΕ , ΈΧ. , 15-12-95

[PART VI

"(14) No depository, custodian of securities, foreign institutional investor, credit rating agency or any other intermediary associated with the securities mar- ket as the Board may be notification in this behalf specify , shall buy or sell or deal in securities except under and in accordance with the conditions of a certi- ficate of registration obtained from the Board in accordance with the regulations made under this Act .: :

Provided that a person buying or selling securities or otherwise dealing with the securities market as a depository, custodian of securities, foreign institutional investor or credit rating agency immediately before the commencement of the Securities Laws (Amendment) Act, 1995, for whichno certificate of registration was required prior to such commencement , may continue to buy or sell securities orother- wise deal with the securities market until such time regulations are made under clause (d) of sub -section (2) of section 30.

(1B) No person shall sponsor or cause to be sponsored or carry on or cause to be carried on any venture capital funds or collective investment scheme including mutual funds , unless he obtains a certificate of registration from the Board in accordance with the regulations :

Provided that any person sponsoring or causing to be sponsored, carrying or cau- sing to be carried on any venture capital funds or collective investment scheme operating in the securities market immediately before the commencement of the Securities Laws (Amendment ) Act , 1995 for which no certificate of registration was required prior to such commencement , may continue to operate till such time regulations are made under clause (d) of sub - section (2) of section 30" .

8. In section 14 of the principal Act , in sub-section (1),-

Amend- ment of section 14.

(i) in clause (a) , the word "and" occuring at the end shall be omitted;

( ii) after clause (a) ; the following clause shall be inserted , namely:-

"(aa) all sums realised by way of penalties under this Act; and" .

9. After Chapter VI of the principal Act , the following Chapters shallbe inserted , namely:-

Inser- tion of new Chapters VIA and VIB .

" CHAPTER VI A

PENALTIESAND ADJUDICATION

15.A. If any person , who is required under this Act or any rules or regulations mane thereunder,-

(a) to furnish any document , return or report to the Board , fails to furnish the same, he shall be liable to a penalty not exceeding one lakh and fifty thousand rupees for each such failure ;

Penalty for failure to furnish. infor . mation, return , etc.

(b) to file any return or furnish any information , books or other documents within the time specified therefore in the regulations, fails so file return or furnish the same within the time specified therefore in the regulations, he shall be liable to a penalty not exceeding five thousand rupees for every day during which such failure conti- nues;

(c) to maintain books of account or records , fails to maintain the same, he shall be liable to a penalty not exceeding ten thousand rupees for every day during which the failure continues .

INDEX 26-5 PART VI]

GUJARAT GOVERNMENT GAZETTE , EX . , 15-12-95

15.B. If any person , who is registered as an intermediary and is required under this Act or any rules or regulations made thereunder to enter into an agreement with his client fails to enter into such agreement he shall be liable to a penalty not exceeding five lakh rupees for every such failure . this Penalty for failure by any person to enter into agree- ment with clients .

15C. If any person , who is registered as an intermediary, after having been called upon by the Board in writing to redress the grievances of investors , fails to redress such grievance , he shall be liable to a penalty not exceeling ten thousand rupees for each such failure .

Penalty for failure to redress inves- tors' griev- ances .

15D. If any person , who is-

Penalty for certain defaults in case of mutual funds .

(a) required under this Act or any rules or regulations made thereunder to obtain . a certificate of registration from the Board for sponsoring or carrying on any collective investment scheme , including mutual funds sponsors or carries on any co- llective investment scheme , including mutual funds , without obtained such certificate of registration he shall be liable to apenalty rot exceeding ten thousands rupees for each day during which he carries on any such collective investment scheme, inclu ding mutual funds or ten lakh rupees whichever is higher .

(b) registered with the Board as a collective investment scheme , including mutual funds , for sponsoring or carrying on any investment scheme, failsto comply with the terms and conditions of certificate of registration , he shall be liable to a penalty not exceeding ten thousand rupees for each day during which such failure continues or ten lakh rupees, whichever is higher ;

(c) registered with the Boardasa collective investment scheme in cludir-g mutual funds fails to make an application for listing of its schemes as provided for in the regulations, governing such listing, he shall be liable to, a penalty not exceeding five thousand rupee foreach day duringwhich such failure continues orfivelakh rupees , whicheveris higher

(d) registered as a collective investment scheme , including mutual funds , fails to des- patch unit certificates of any scheme in the manner provided in the regulation govern- ing. such despatch , he shall be liable to a penalty and exceeding one thousand rupees for each day during which such failure continues ;

(e) registered as a collective investment scheme , including mutual funds , fails to re- fund the application monies paid by the investors within the period specified in the regulations , he shall be liable to a penalty and exceeding one thousand rupees for each day during which such failure continues ;-

(f) registered as a collective investment scheme , including mutual funds , fails to invest money collected by such collective investment schemes in the marner or within the period specified in the regulations, he shall be liable to a penalty not exceeding five lakh rupees for each such failure ,

VI-Ex.-26-2

INDEX 26-6

[PART VI

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-95 ,

Penalty 15E . Where any asset management company of a mutual fund registered under this Act fails to comply with any of the regulations providing for restrictions on the activities ofthe asset management companies , such asset management company shall be liable to a' penalty not exceeding five lakh rupees for each such failure .

for failure to ob- serve rules and regula- tions by an asset manage- ment com- pany.

15F. If any person , who is registered as a stock broker under this Act,- Penalty for defaut in case of stock brokers .

(a) fails to issue contract notes in the form and manner specified by the stock exchange of which such broker is a member, he shall be liable to a penalty not exceeding five times the amount for which the contract note was required to be issued by that broker .

(b) fails to deliver any security or fails to make payment of the amount du to the investor in the manner within the period specified in the regulations he shall be liable to a penalty not exceeding five thousand rupees for each day during which such failure continues :-

(c) charges an amount of brokerage which is in excess of the brokerage specified in the regulations , he shall be liable to a penalty not exceeding five thousand rupees or five times the amount of brokerage charged in excess of the specified brokerage , whichever is higher .

15G. If any insider who.-

Penalty for insider trading.

(i) either on his own behalf or on behalf of any other person , deals in securities of a botly corporate listed on any stock exchange on the basis of any unpublished price sensitive information ; or

(ii) communicates any unpublished price sensitive information to any person , with or without his request for such information except. as required in the ordinary course of business or under any law ; or

( iii) counsels , or , procures for any other person to deal in any securities of anybody corporate on the basis of unpublished price sensitive information .

shall be liable to a penalty not exceeding five lakh rupees .

Penalty 15H. If any parson , who is required under this Act or any rules or regulation made thereunder, fails to-

(4) disclose the aggregate of his share holding in the body corporate before he acquires any shares of that body corporate ; or

(ii) make a public announcement to acquire shares at a minimum price .

for non -dis- closure of acqui- sition of shares and take- overs .

he shall be liable to a penalty not exceeding five lakh rupees .

Power to adjudi- cate.

15.1. (1) For the purpose of adjudging under sections 15A. 15B . 150. 15D . 15E, 15 F 15G and15 H, the Board shall appoint any officer not below the rank of a Division . Chief to be an adjudeating officer for holding an inquiry in the prescribed manner after giving any persons concerned a reasonable opportunity of being heard for the purpose of impoing any penalty .

INDEX PART VI]

26-7

GUJARAT GOVERNMENT GAZETTE , EX. , 15-12-95

(2) While holding an inquiry the adjudicating officer shall have power to summon and enforce the attendance of any person acquainted with the facts and circums- tances of the case ot give evidence or to produce any document which in the opinion ofthe adjudicating officer, may be useful for or relevant to the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person has failed to comply with the provisions of any of the sections specified in sub- section (1) , he may impose such penalty as he thinks fit in accordance with the provisions of any ofthose sections .

15J. While adjudging the quantum ofpenalty under section 15 - I the adjudicating officer shall have due regard to the following factors , namely:-

(a) the amount of disproportionate gain or unfair advantage, wherever quanti- fiable made as a result of the default :

(b) the amount of loss caused to an investor or group of investors as a result of the default .

Factors to be taken into account . by the adjudi- cating officer.

CHAPTER VI E

ESTABLISHMENT JURISDICTION , AUTHORITY AND PROCEDURE OF APPELIATE TRIBUNAL

15K. (1) The Central Government shall by notification, establish one or more Appalate Tribunals to be known as the Securities Appellate Tribunal to exercise the jurisdiction powers and authority. conferred on such Tribunal byor under this Act .

(2) The Central Government shall also specify in the notification referred to in sub -section (1 ) the matters and places in relation to which the Securities Appellate Tribunal may exercise jurisdiction .

Eastab- lishment of Secu- rities Appel- lateTri- bunals .

Composi- tion of 15L. A Securities Appellate Tribunal shall consist of one person only (herein- after referred to as the Presiding Officer of the Securities Appellate Tribunal) to be appointed , by notification by the Central . Government .

Securities Appellate Tribunal .

15M. A person shall not be qualified for appointment as the Presiding Officer of a Securities Appellate Tribunal unless he-

(a) is, or has been, or is qualified to be , a Judge of a High Court ; or

Qualifi- cations for appoint-

(6) has been a member of the Indian Legal Service and has held a post in Grade I of that Service for at least three years ; or

ment as Presiding Officer of the (c) has held office three years as the Presiding Officer of a Tribunal for least

Securifies Appellate Tribunal .

Term of Office .

15N. The Presiding Officer of a Securities Appellate Tribunal shall hold office for a term of five years from the date on which he enters upon his offices or until he attains the age of sixty- five years , whichever is earlier .

15-0. The salary and allowances payable to and other terms and conditions of service including pansion , gratuity ane other retirement benefits of the Presiding Officer of a Securities Appallate Tribunal shall be such as may be prescribed .

Salary and allow- ances and Provided that neither the salary and allowances not the other terms and conditions of service of the said presiding Officers' shall be varied to their disadvantage after appointment .

other terms and condi- tions of service of

Presid- ing Officers.

INDEX 26-8

[PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 15-12-95

Filling up of vacan- cies.

15P. If, for reason other than temporary absence , any vacancy occurs in the office of the Presiding Officer of a Securities Appellate Tribunal, then the Central Government shall appoint another person in accordance with the provisions of this Act to fill the vacancy and the proceedings may be continued before the Securities Appellate Tribunal from the stage at which the vacany is filled .

15Q. (1 ) The Presiding Officer of a Securities Appellate Tribunal may, by notice in writing under his hand addressed to the Central Government , resign his office .

Resigna- tion and removal .

Provided that the said Presiding Officer shall , unless he is permitted by the Central Government to relinquish his office soorer, continue to hold office until the expiry of three months from the date of receipt of such notice or until a person duly appo- inted as his successor enters upon his office or until the expiry of his term of office whichever is the earliest .

(2) The Presiding Officer of a Securities Appellate Tribunal shall not be removed from his office except by an order by the Central Government on the ground ofproved misbehaviour or incapacity after an inquiry made by a Judge of the Supreme Court, in which the Presiding Officer concerned has been informed of the charges against him and given a reasonable opportunity of being heard in respect of these charges .

(3) The Central Government may, by rules , regulate the procedure for theinvesti- gation of misbehaviour or incapacity of the aforesaid presiding Officer .

15R . No order of the Central Government appointing any person as the Presiding Officer of a Securities . Appellate Tribunal shall be called in question in any manner, and no act or proceeding before a Securities Appellate Tribunal shall be called in question in any manner on the ground merely of any defect in the constitution of a Securities Appellate Tribunal .

Orders consti- tuting Appel- late Tri- bunal to be final and: not to invali- date its proceed- ings..

15S. (7) The Central Goveriment shall provide the Securities Appellate Tribunal with such officers and employees as that Government may think fit .

(2) The officers and employees of the Securities Appellate Tribunal shall discharge their functions under general superintendence of the Presiding Officer .

Staff of the Securi- ties Appel- late Tribunal .

(3) The salaries and allowances and other conditions of service of the officers and employees of the Securities Appellate Tribunal shall be such as may be prescribed

-" 15T. ( 1) Save as provided in sub - section (2 ) any person aggrived by an order made by an adjudicating officer under this Act , may prefer an appeal to a Securities Appellate Tribimal having jurisdiction in the matter .

(2) No appeal shall lie to the Securities Appellate Tribunal from an order made by an adjudicating officer with the consent of the parties .

Appeal to the Securi- ties Ap- pellate Tribunal

(3 ) Every appeal under sub-section (1 ) shall be filed within a period of forty-five days from the date on which a copy of the order made by the adjudicating officer is received by him and it shall, be in such form and be accompanied by such fee as may be prescribed :

Provided that the Securities Appellate Tribunal may entertain an appeal after the expiry of the said period of forty- five days if it is satisfied that there was suffi cient cause for not filing it within that period.

INDEX 26-9 PART VI ]

GUJARAT GOVERNMENT GAZETTE , EX . , 15-12-95

(4) On receipt of an appeal undersub- section (1) , the Securities Appellate Tribunal may, after giving the parties to the appeal , an opportünity of being heard pass such orders thereon as it thinks fit confirming modifying or setting aside the order appea- led against .

(5 ) The Securities Appellate Tirbusol shall send a copy of every order made by it to the parties to the appeal andto the concerned adjudicatir g officer .

(6) The appeal filed before the Securitics Appellate Tribunal urder sub - section (1 ) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the appeal finally within six morths from the date of receipt of the appeal .

5 of1908 .

150. (1) The Securities Appellate Tribunal shall not be bound by the proce- dure laid down by the Code of Civil Procedure , 1908 but shall be guided by the prir ci- ples of natural justice and, subject to the other provisions of this Act and of any rules, the Securities Appellate Tribunal shall have power's to regulate their own proce- dure ir cluding the places at which they shall have their sittings .

proced- powers of the Securi- ties Ap- pellate Tribunal ure and 5 of 1908 .

(2 ) The Securities Appellate Tribunal shall have, for the purposes of discharging their furctions under this Act , the same powers as are vested in a civil court under the Code of Civil Procedure , 1908 while tryirga suit , in respect of the following marters , namely:-

(a) summoning and enforcing the attendance of any person and examining him on oath;

(6) requiring the discovery and producting ofdocuments ;

(d) issuing commissions for the examination of witnesses or documents ,

(e) reviewing its decisions .

(f) dismissing an application for default or deciding it exparte ;

(g) setting aside any order of dismissal of any application for default or any order passed by it ex parte ;

(h) any other matter which may be prescribed.

45 of1860

2 of1974 .

(3).Every proceeding before the Securities Appeallate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228. and for the pur- poses of section 196, of the Indian Penal Code and the Securities Appellate Tribunal shall be deemed to be a civil court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure , 1973 ..

36of1963 .

Right to legal reprc- sentation .

15V. The appellant may either appear in person or authorise one or more legal practitioners or any of its officers to present his or its case before the Securities Appe Îlate T ibunal .

Limita- tion .

15W. The provisions of the Limited Act, 1963, shall as far as may be, apply to an appeal made to a Securities Appellate Tribunal .,

VI-Extra - 26-3

INDEX 26-10

[PART VI GUJARAT GOVERNMENT GAZETTE , EX. , 15-12-95

45 of 1860.

15X. The Presiding Officer and other officers and employees of a Securities Appe- Hate Tribunal shall be deemed to be public servants within the mear ir g of section 21 of the Indian Penal Code .

Presiding Officer and staff of Secu- rities Appellate Tribunals to be public servants .

Civil court not to have jurisdic- tion .

15Y. No civil court shall have jurisdiction to entertain aysuit or proceeding in respect of any matter which an adjudication officer appointed under this Act or a Securities Appellate Tribunal constituted under this Act is empowered by or under this Act to determine and no injur ction shall be grar ted by any court or other authority in respect of any action taken or to be taken in pursuar.ce of any power conferred by or under this Act . :

Appeal to High Court.

152. Any person aggrieved by any decision or order of the Securities Appellate Tribunal may file an appeal to the High Court within sixty days from the date of communication of the decision or order of the Securities Appellate Tribunal to him on any question of fact or law arising out of such order :

Providing that the High Court may, if it is satisfied that the appellant was pre- vented by sufficient cause from filing the appeal within the said period , allow it to be filed within a further period not exceeding sixty days . "

10. I. section 18 of the principal Act, in sub -section, (2), for the words " sixty days " the words " inety days" shall be substituted,

Amerd- ment of section 18.

11. Affer section 20 ofthe principal Act , the following section shall be inserted, namely:-

Insertion of new section. 20A.

Bar of juridic- tion .

"204. No order passed by the Board under this Act shall be appealable except as provided is section 20 and no civil court shall have jurisdiction in respect of ary mater which the Board is empowered by, or under, this Act to pass any order and no injuriction shall be granted by any court or other authority in respectrespect of any action token or to be taken in pursuance of any orders passed by the Board by , or under, this Act" .

12.. In section . 23 of the principal Act , after the words "against the Central Gover- nment" , the words " or Board" shall be inserted,

Amend- ment of section 23 .

13. For section 24 of the principal Act, the following sectior. shall be substitued, namėly:-

Substi- tution of new section for section . 24 .

offences .

"24 (1) Without prejudice to any award of penalty by the adjudicating officer under this Act, if any person contravenes or attempts to contravence or abets . the contravention of the provisions of this Act or of any rules or reglations made thereunder, he shall be punishable with imprisonment for a term which may ex- tend to one year, or with fine , or with both .

(2) If any person fails to pay the penalty imposed by the adjudicating officer of falils to comply with any of his directions or orders , he shall be punishabe with imprisonment for a term which shall not be less than one month but which may ex tend to three years or with fine which shall not be less than two thousand rupees but which may extend to ten thousand rupees or with both" .

INDEX 26-11 PART VI ] GUJARAT GOVERNMENT GAZETTE , EX. , 15-12-95

14: In section 26 of the principal Act , in sub -section ( 1) the words " with the previous sanction of the Central Government" shall be omitted .

Amend- mert of section 26.

15. Scetion 28 of the principal Act shall be omitted .

Omis- sion of section 28 .

16. In section 29 of the principal Act , in sub - section (?) ,

(i) clause (c) shall be omitted..

Amerd- ment of section 29.

(ii) after clause (3), the following clauses shall be inserted namely:-

"(da) the manner of inquiry under sub- section (1) of section 15-1 ;

(db ) the salaries and allowar des ardother terms and conditions of service ofthe Presiding Officers and other officers and employees of the Securities Appellate Tribunal under section 15.0 . and sub - section (3) of seetion 15 ;S ;

(dc) the procedure for the investigation of misbeliaviour or incapacity of the Presiding officers fo the Securities Appellate Tribunal under sub - section (3 ) of section 150 ;

(dd) the form in which an appeal may be filed before the Sccurities Appellate' Tribunal under section 15T15T andand thethe fees payable in respect of such appeal; "

17. In section 30 of the prir cipal Act ,-

Amend- ment of section

30. (a) in sub -section (1), the words "with the previous approval of the Central Government", shall be omitted.

(b) in sub- section (2 ) , for clause (e) , the following clauses shall be substituted , namely:-

"(c) the matters relating to issue of capital , transfer of sccurities and other matters ir cidental thereto and the manner in which such matters shall be disclosed by the companies under section 11A ;.

(d) the conditions subject to which certificate of registration is to be issued, the amount of fee to be paid for certificate of registration and the manner of suspension, or cancellation of certificate of registration under section 12 " .

CHAPTER III

AMEMOMENT TO THE SECURITIES CONTRACTS (REGULATION ) ACT, 1956 .

42 of 1956 . 18. In the Securities Contracts (Regulation ) Act, 1956 (hereafter in this Chapter. referred to as the principal Act ) , in the preamble , the words "by prohibiting options arid" shall be omitted.- 4

Amer.d ment of preamble .,

19. In section 8 of the principal Act, in sub-section (1 ) , for the words " six month " the words " Two months " shall be substituted .

"Amned- ment of section 8.

20. In section 10 of the principal Act , in sub -section (3 ), for the words " six month" the words " two months " shall be substituted.

ment of section 10 . Amend-

INDEX 26-12

[PART VI GUJARAT GOVERNMENT GAZETTE , EX . , 15-12-95

21. After section 13 of the principal Act, the following section shall be inserted, namely:-

Insertion ofnew section 13A.

"13A. A stock exchange may establish additional trading floor with the prior app- roval of the Securities and Exchange Board of India in accordance with the terms and conditions stipulated by the said Board .

Addi- tional trading floor .

Explanation . For the purposes of this section , " additior al trading floor" means a trading ring or trading facility offered by a recognised stock excharge cutside its area of operation to enable the investors to buy and sell securities through such trading floor under the regulatory framework of that stock exchange' .

22. Section 20 of the principal Act shall be omitted .

Omission of sec- tion 20 .

23. For section 21 of the principal Act the following section shall be substituted, namely:-

Substi- tution of new sec- tion for section 21.

Condi- tions for. listing.

"21. Where securities are listed on the application of any person in any recognised.. stock exchange ; such person shall comply with the conditions of the listing agreement. with that stock exchange".

24. In section 23 of the principal Act ,

(a) in sub -section (1 ), clause ( d) shall be omitted.

Amend- ment of section 23 .

(b ) in sub -section (2 ), for the words and figures "or who fails to comply with the orders of the Securities and Exchange Board of India under scotion 21 " , the words and figures "or who fails to comply with the provisions of section 21 or with the orders of"- shall be substituted.

25. In section 30 of the principal Act , in sub - scction ( 3 ) , of the words "shall be subject to the condition of previous publication and" shall be omitted .

Amend- ment of section 30.

CHAPTER IV

REPEAL AND SAVING

26. (1) The Securities Laws (Amendment ) Ordinance , 1995 , is heres by repealed .

Ord. 5 of 1995.

Repeal and Saving.

(2) Notwithstanding such repeal, anything done or any action taken under the Securities and Exchange Board of India Act , 1992 and the Securities Contracts Regula- tion Act , 1956 , as amended by the said Ordinance shall be deemed to have been done, or taken under the corresponding provisions of those Acts , as merided by this Act . 15 of1992 . 42of1956 .

SHRI K. L. MOHANPURIA , Secretary to the Government of India.

By order and in the name of the Governor of Gujarat ,

Smt . K. R. TRIVEDI, Secretary to Government .

GOVERNMENT CENTRAL PRESS, GANDHINAGAR

INDEX Extra No. 27

REGISTERED NO. G/GNR/2

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol. XXXVI ] FRIDAY, DECEMBER 15 , 1995/AGRAHAYANA 24, 1917

Separate paging is given to this Part in order that it maybe filed as a Separate Compilation.

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY , AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar , 15th December, 1995 .

/E.-The. following Act of Parliament is re -published No. RP/ 65/Act- 18/95 for general information

GOVERNMENT OF INDIA

MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS ,

(Legislative Department)

New Delhi ,, the 31st March , 1995/Chaitra 10, 1916 (Saka)

The following Act of Parliament received the assent of the President on the 31st March, 1995, and is hereby published for general information.

THE SALARY, ALLOWANCES AND PENSION OF MEMBERS OF PARLIAMENT( AMENDMENT) ACT, 1995 .

AN ACT

(Act No. 18 of 1995)

(31st March , 1995) .

further to amend the Salary , Allowances and Pension of Members of Parliament Act, 1954 .

BE it enacted by Parliament in the Forty- sixth Year of the Republic ol India as follows:

1. (7) This Act may be called the Salary Allowances and Pension of Members of Parliamenty (Amendment ) Act, 1995..

Short title and com mence- ment .

(2) It shall come in to force on the 1st day of April , 1995.

27-1

VI-Ex .-27-1

INDEX 27-2

GUJARAT GOVERNMENT GAZETTE , EX . , 15-12-95

[PART VI

2. In section 5 of the Salary , Allowances and Pension of Members of Parliament Act, 1954, after sub -section (1) , the following sub - section shall be inserted, namely:-

Amend- ment of section 5 of Act 30 of 1954 .

"(14) Notwithstanding anything contained in sub- section (1); a member shall be entitled to receive travelling allowances in respect of every journey performed by air for visiting any place in India during the interval not exceeding seven days between two sittings of a Department related Standing Committee when a House of Parliament is adjourned for a fixed period during the Budget Session.

Provided that such travelling allowances , excluding the air fare , shall not exceed the total amount of daily allowances which would have been admissible to such member under section 3 for the days of absence if he had not remained absent ."

SHRI K. L. MOHANPURIA, Secy. to the Govt . of India .

By order and in the name of the Governor of Gujarat ,

SMT . K. R. TRIVEDI , Secretary to Government .

GOVERNMENT CENTRAL PRESS, GANDHINAGAR

INDEX Extra No. 28

REGISTED NO . G/GNR/ 2

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI ]

FRIDAY, DECEMBER 15 , 1995/AGRAHAYANA 24, 1917 Separate paging is given to this Part in order that it may be filed as a Separate Compilation.

PART VI

Act Parliament and Ordinances promulgated by the Prouddent.

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT Sachivalaya , Gandhinagar, 15th December , " 1995 .

No. RP/74/Act- 26/95/. /E. The following Act of Parliament is re - published for general information .

GOVERNMENT OF INDIA

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS ,

(LEGISLATIVE DEPARTMENT)

New Delhi , the 16th June , 1995/Jayestha 26, 1916 (Saka)

The following Act of Parliament received the assent of the President on the 16th June , 1995. and is hereby published for general information .

THE NATIONAL HIGHWAYS ( AMENDMENT ) ACT , 1995 .

(Act No. 26 of 1995)

(16th June, 1995)

AN ACT

further to amend the National Highways Act , 1956 .

BE it enacted by Parliament in the Forty-sixth Year of the Republic of India as follows:

1. This Act may be called the National Highways (Amendment ) Act , 1995 . Short title

28-1

VI -Ex -28-1

INDEX 28-2

GUJARAT GOVERNMENT GAZETTE, EX . , 15-12-95

[PARY VI

2. After section 8 of the National Highways Act , 1956, the following sections shall be inserted, namely:

48 of 1986 Insertion of new section s 8A and 8B

"8A. (1) Notwithstanding anything contained in this Act , the Central Government may enter into an agreement with any persons in relation to the development and maintenance of the whole or any part of a national highway.

(3) Notwithstanding anything contained in section 7, the person referred to in sub-section(1) is entitled to collect and remain fees at such rate, for services or benefits rendered by him as the Central Government may, by notification in the Official Gazette, specify having regard to the expenditure involved in building, main- tenance management and operation of the whole or part of such national highway, interest on the capital invested, reasonable return, the volume of traffic and the period of such agreement .

Power of Central Govern- ment to enter into agree- ments for develop- ment and mainte- nance of national highways.

(3) A person referred te in sub-section (1) shall have powers to regulate and control the traffic in accordance with the provisions contained in Chapter VIII of the Motor Vehicles Act, 1988 on the national highway forming subject matter of such agreement for proper management thereof.

89 of 1968

6B. Whoever commits mischief by doing any act which renders or which he knows to be likely to render any national highway referred to in sub-section (1) of section 8A impassaale or less safe for travelling or conveying property, shall be punished with imprisionment of either description for a term which may extend to five years, or with a fine , or withboth." .

Punish- ment for misohief by injuryto national highway

: SHRI K. L. MOHANPURIA, Secretary to the Government of India,

By order and in the name of the Governor of Gujarat,

SMT . K. R. TRIVEDI, Secretary to Government .

GOVERNMENT CENTRAL PRESS , GANDHINAGAR

INDEX REGISTERED NO G/GNR/2 Extra No. 29

The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol . XXXVI ] FRIDAY DECEMBER 15 , 1995 / AGRAHAYANA 24, 1917

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

PART-VI

Acts of Parliament and Ordinances promulgated by the President.

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Sachivalaya , Gandhinagar , 15th December ,1995.

No. RP/74/95 /Act 27/95/ /E.-The following Act of Parliament is republished for general information:-

GOVERNMENT OF INDIA

MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS

(LEGISLATIVE DEPARTMENT.)

New Delhi, the 19th June , 1995 / Jayestha 29 , 1916 (Saka ) .

The Following Act of Parliament received the assent of the President on the 17th June, 1995 and is hereby published for general information :-

THE NATIONAL ENVIRONMENT TRIBUNAL ACT, 1995.

AN ACT

(Act No. 27 of 1995)

(17th June, 1995)

to provide for strict liability for damages arising out of any accident occurring while handling any hazardous substance and for the establishment of a National Environment Tribuñal for effective and expeditious disposal of cases arising from such accident , with a view to giving relief and compensation for damages to persons, property and the environment and for matters connected therewith or inci dental thereto . :

WHEREAS decisions were taken at the United Nations Conference on Environment and Development held at Rio de Janeiro in June, 1992, in which India participated, calling upon the Statesto develop national laws regarding liability and compensation for the victims of pollution and other environmental damages;

AND WHEREAS it is considered expedient, to implement the decisions of the aforesaid Conference so far as they relate to the protection of en- vironment and payment of compensation for damage to persons , property and the environment while handling hazardous substances ;

VI-Ex-29-1

29-1

INDEX 29-2]

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995

[PART VI

BE it enacted by Parliament in the Forty- sixth Year of the Republic of India as follows :

CHAPTER I

PRELIMINARY

1. (1) This Act may be called the National Environment Tribunal Act, 1995 .

Shors title and commence- ment.

(2) It shall come into force on such date or dates as the Central Gov- ernment may, by. notification , appoint , and different dates may be appoint- ed for different States and any reference in any provision of this Act to the commencement of this Act shall be construed in relation to any State or part thereof . as a reference to the coming into force of that provision . in that State or part thereof .

2. In this Act, unless the context otherwise requires,

Defini- tions,

(a) " accident " means an accident involving a fortuitous or sud- den or unintended occurrence while handling any hazardous sub- stance resulting in continuous or intermittent or repeated exposure to death of, or injury to, any person or damage to any property or environment but does not include an accident by reason only of war or radio- activity ;

(b) "Bench" means a Bench of the Tribunal ;

(c ) " Chairperson " means the Chairperson of the Tribunal ;

(d) "environment " includes water, air and land and the inter- relationship which exists among and between water, air and land, and human beings , other living creatures , plants , micro -organism and property;

(e) "handling" ; in relation to any hazardous substance , means the manufacture , processing; treatment; package ; storage ; transpor- tation by vehicle , use, collection , destruction, conversion , offering for sale transfer or the like of such hazardous substance;

29 of 1986 .

6 of 1991 .

(f) " hazardous substance" means any substance or preparation which is defined as hazardous substance in the Environment ( Pro- tection ) Act , 1986 , and exceeding such quantity as specified by the Central Government under the Public Liability Insurance Act, 1991 ;.

(8 ) "Judicial Member " means a Member of the Tribunal ap- pointed as such under this Act, and includes the Chairperson or a Vice- Chairperson who possesses any of the qualifications specified in sub - section (3) of section 10;

(h) "Member" means a Member ( whether Judicial or Techni- cal) of the Tribunal and includes the Chairperson and a Vice- Chairperson;

(i) "notification" means a notification published in the Official Gazette;

( j ),"prescribed" means' prescribed by rules made under this Act;

INDEX PART VI ]

GUJARAT GOVERNMENT GAZETTE, ΕΧ. , 15-12-1995- [ 29-3

( k) " rules " means. the rules made under this Act ;

(1) "Technical Member " means a Member of the Tribunal who is not a Judicial Member within the meaning of clause (g ) ;

(m) ""Tribunal " means the National Environment Tribunal established under section 8 ; :

(n) "Vice- Chairperson " means the Vice - Chairperson of the Tri- bunal.

Explanation. In the case of the Tribunal having two or more Vice-Chairpersons , references to the Vice -Chairperson in this Act shall be construed as a reference to each of those Vice-Chairpersons;

and (o) " owner" means a person who owns , or has control over handling , any hazardous substance at the time of accident includes,-

(t) in the case of a firm , any of its partners ;

( i) in the case of an association, any of its members ; and

(iii ) in the case of a company , any of its directors , mana- gers, secretaries or other officers who is directly in charge of, and is responsible to , the company for the conduct of the business of the company .

CHAPTER II

COMPENSATION FOR DEATH OF, OR INJURY TO , A PERSON AND DAMAGE TO PROPERTY AND ENVIRONMENT

3. (1 ) Where death of, or injury to, any person (other than a work- man) or damage to any property environment has resulted from an accident , the owner shall be liable to pay compensation for such death , injury or damage under all or any of the heads specified in the Shedule.

Liability to pay compen- sation in certain cases on principle of no fault , (2) In any claim for compensation under sub - section ( 1) , the claimant shall not be required to plead and establish that the death, injury or damage in respect of which the claim has been made was due to any wrongful act , neglect or default of any person.

Explanation. For the purposes of this section-

(i) "workman" has the meaning assigned to it in the Workmen's Compensation Act , 1923 ;

8 of 1923.

( ii ) " injury" includes permanent total or permanent partial dis- ability or sickness resulting out of an accident .

(3) If the death , injury or damage caused by an accident cannot be attributed to any individual activity but is the combined or resultant effect of several such activities , operation and processes , the Tribunal may apportion the liability for compensation amongst those responsible for such activities , operations and processes on an equitable basis .

INDEX 29-4J

GUJARAT GOVERNMENT GAZETTE, ΕΧ . , 15-12-1995

{PART VI

4. (1) An application for claim for compensation may be made-

(a) by the person who has sustained the injury ;

Applica- tion for claim for compensa tion,

(b) by the owner of the property to which the damage has been caused;

(d) by any agent duly authorised by such person or owner of such property or all or any of the legal representatives of the deceas- ed, as the case may be ;

(e ) by any representative body , or organisation , functioning in the field of environment and recognised in this behalf by the Central Government, under all or any of the heads specified in the Schedule ; or

(f) by. the Central Government or, a State Government or a local authority under all or any of the heads specified in the Schedule:

Provided that where all the legal representatives of the deceased have not joined in any such application for compensation , the application shall be made on behalf of or for the benefit of all the legal representatives of the deceased and the legal representatives who have not so joined shall be imp- leaded as respondents to the application .

(2) The Tribunal may , if it thinks fit , take up the cases for claims for compensation suo motu .

6 of 1991 .

(3 ) Any claimant making an application under sub -section ( 1 ) may also make an application before the Tribunal for such relief as is provided in the Public Liability Insurance Act , 1991:

Provided that no such application shall be made if the relief has been received by the claimant earlier or an application made by the claimant to the Collector under the said Act is pending and has not, been withdrawn .

6 of 1991 .

(4) The Tribunal shall have , and exercise , the same jurisdiction, powers and authority in respect of the matters specified in the Public Liability Insu- rance Act, 1991 as the Collector has and may exercise and , for this purpose; the provisions of that Act shall have effect subject to the modification that the references therein to the Collector shall be construed as including a refer- ence to the Tribunal ..

(5) Every application under sub - section ( 1 ) shall be made to the Tri- bunal and shall contain such particulars and shall be accompanied by such documents and such. fee , not exceeding one thousand rupees , as may prescribed: be

Provided that no fee shall be payable by a person whose annual income is below the prescribed limit or by a representative body or organisation referred to in. clause ( e ) of sub- section ( 1) or by the Central Government , 2. State Government or a local authority..

(6) No application for compensation shall be entertained unless it is made within five years of the occurrence of the accide

INDEX 1

PART VI ]

[ 29-5 .

GUJARAT GOVERNMENT GAZETTĖ , EX . , 15-12-1995

Procedure 5. (1 ) On receipt of an application under sub - section (1 ) of section 4, the Tribunal may, after such inquiry as it may deem fit, reject the application summarily.

ad powers of Tribu. aal.

(2) Where the Tribunal does not reject the application under sub-section (1) , the Tribunal may, after giving notice of the application to the owner and after giving the parties an opportunity of being, heard , hold an inquiry into the claim or each of the claims and may make an award determining the amount of compensation which ppears to be just and specifying the person or persons to whom such amount of compensation shall be paid.

5 of 1908 .

(3) The Tribunal shall not be bound by the procedure laid down by the Code of Civil Procedure , 1908, but shall be guided by the principles of - natural justice and , subject to the other provisions of tus Act and of any rules , the Tribunal shall have power to regulate its own procedure including the fixing of places and times of its inquiry .

5 of 1908 .

(4 ) The Tribunal shall have, for the purpose of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure , 1908 , while trying a suit, in respect of the following matters, 'namely: ---

(a) summoning and enforcing the attendance of any person and examining him on oath;

(b) requiring the discovery and production of documents ;

I of 1872,

(d) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872, requisitioning any public record or document copy of such record or document from any office ;

(e) issuing commissions for the examination of witnesses documents;

(f ) reviewing its decisions ;

(g ) dismissing an application or deault or deciding it ex parte;

(h) setting aside any order of dismissal of any application for default or any órder passed by it ex parte; and

(i) any other matter which is to be , or may be , prescribed.

6. Notwithstanding anything contained in any other provision of this Act or in any other law for the time being in force, no interim order (whe- ther by way of injunction or stay or in any other manner) shall be made on, or in any proceedings relating to , an application unless-

Condi- tions as to making of interim orders.

(a ) copies of such application and of all documents in support of the plea for such interim order are furnished to the party against whom such application is made or proposed to be made ; and

(b) opportunity is given to such party to be heard in the matter:

INDEX 29-6 ]

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995

[PART VI

Provided that the Tribunal may dispense with the requirements of clauses (a) and (b ) and make an interim order as an exceptional measure if it is satisfied , for reasons to be recorded in writing , that it is necessary so to do for preventing any loss or damage being caused to the applicant wliich cannot be adequately compensated in money but any such interim order shall , if it is not sooner vacaici, case to have effect on the expiry of a period of fourteen days from the date on which it is made unless the said requirements have been complied with before the expiry of that period and the Tribunal has continued the operation of the interim order .

6 of 1991 .

7. Where in respect of death of, or injury to, any person or damage to any property, the owner, liable to pay compensation under this Act , is also liable to pay any amount as rellel poder the Fule Liability Insurance Act, 1991 or any other compensation under any other law, the amount of compensation payable under this Act shall be reduced by the amount of relief and other compensation paid under any other law.

Reduc- tion of amount ofrelief paid under any other law.

CHAPTER

ESTABLISHMENT OF NATIONAL ENVIRONMENT TRIBUNAL AND BENCHES

THERZOP

8. The Central Governmnent shall, by now , establish a Tribunal, to be known as the National Environment Tribunal, to exercise the jhrisdic. tion , powers and authority conferri sa it by er ander this Act .

Establish- mentof National Environ * ment Tribunal .

1 Composi tion of Tribunal and Benches thereof.

9. (1) The Tribunal shall consist of a Chairperson and such number of Vice-Chairpersons, Jud'cial Members and Technical Members as the Central Government may deem fit and, subject to the other provi- sions if this Act the jurisdiction , powers and authority of the Tribunal may be exercised by Banches thereof.

(2) Subject to the other prove of this Act, a Bench shall consist of one Judicial Mambad og Te sinical Mencer.

(3) Notwithstandar anything cloned in sub- section ( 1 ) , the Chairperson-

(a) may, it addi'io to discharging the functions of the Judicial Member of the Technical Menthes of Bench to which he is appointed, discharge the functions of the Judicial Member or, as the case may be , the Technical Member of any cther Bench ;

(b ) may transfer the Vice-Chairperson or other Member from one Berch to another Bench:

(c) may authorise the Vice- Chairperson or the Judicial Member or the Technical Member appointed to one Bench to discharge also the functions of the Vice -Chairperson or , as the case may be, the Judicial.Member or the Technical Member of another Bench; and

INDEX [29-7 PART VI ]

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995

(d) may, for the purpose of securing that any case or cases which, having regard to the nature of the questions involved, re- quires or require, in his opinion or under the rules made by the Central Government in this behalf, to be decided by a Bench com- posed of more than two Members , issue such general or special orders, as he may deem fit:

Provided that every Bench constituted in pursuance of this clause shall include at least one Judiclal Member and one Techni- cal Member .

asa (4) Notwithstanding anything contained in the foregoing provisions of this section, it shall be competent for the Chairperson or any other Member authorised by the Chairperson in this behalf to function Bench consisting of a single Member and exercise the jurisdiction, powers and authority of the Tribunal in respect of such.classes of cases or such matters pertaining to such classes of cares as the Chairperson may, by general or special order , specify:

Provided that if at any stage of the hearing of any such case of matter, it appears to the Chairperson or such Member that the case or matter is of such a nature that it ought to be heard by a Bench consisting of two Members, the case or matter may be transferred by the Chair- person or, as the case may be, referred to him for transfer to such Bench as the Chairperson may deem fit .

the the (5) Subject to the other provisions of this Act, the Benches of Tribunal shall ordinarily sit at New Delhi (which shall be known as principal Bench) and at such other places as the Central Government may, by notification , specify .

10. (1 ) A person shall not be qualified for appointment as the Chair- person unless he-

(a) is, or has been a Judge of the Supreme Court or a High Court; or

Qualifi- cations for appoint- ment as Chairperson Vice- Chair person or other (b) has for at least two years , held the office of Vice- Chair- person.

Member.

(2 ) A person shall not be qualified for appointment as the Vice- Chairperson unless he-

(a) is , or has been, a Judge of a High Court ; or

(b) has , for at least two years , held the post of a Secretary to the Government of India or any other post under the Central or a State Government carrying a scale of pay which is not less than that of a Secretary to the Government of India; or

(c) ( 1) has for at least five years , held the post of an Additional: Secretaryto the Government of India or any other post under the Central or a State Government- carrying a scale of pay which is not less than that of an Additional Secretary to the Government of India; and

(ii) has adequate knowledge of, or experience in , legal adminis- trative, scientific or technical aspects of the problems relating to environment; or

(d)has for at least three years , held office as a Judicial Member .. or a Technical Member..

INDEX 29-8 ]

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995

[ PART VI

(3) A person shall not be qualified for appointment as a Judicial Member unless he-

} (a) is or has been or is qualified to be, a Judge of a High Court; or

(b) has been a member of the Indian Legal Service and has held a post in grade I of that Service for at least three years .

(4) A person shall not be qualified for appointment as a Technical Member unless he has adequate knowledge of, or experience in, or capa- city to deal with, administrative, scientific or technical aspects of the pro- blems relating to environment .

(5) Subject to the provisions of sub -sections ( 6 ) and (7 ) , the Chair- pérson, Vice- Chairperson and every other Member of the Tribunal shall be appointed by the President .

(6) No appointment of a person possessing the qualifications specified in this section as the Chairperson or the Vice- Chairperson shall be made except after consultation with the Chief Justice of India .

(7) No appointment of a person as a Judicial Member or a Technical Member shall be made except on the recommendation of a Selection Com- mittee appointed by the Central Government consisting of the following, namely:-

(a) Chairperson of the Tribu- nal

Chairperson of the Committee, ex officio;.

member, ex officio ;

( b) Secretary to the Govern- ment of India in the Min- istry of Environment and Forests

member, ex officio;

(c) Secretary to the Govern- ment of India in the Min- istry of Law, Justice and Company Affairs (Depart- ment of Legal Affairs)

member, ex officio ;

(d) Director -General , Council of Scientific and Indus- trial Research.

member.

(e) an Environmentalist to be nominated by the Central Government

11. (1 ) In the event of the occurrence of any vacancy in the office of the Chairperson by reason of his death , resignation or otherwise , the Vice- Chairperson or , as the case may be, such one of the Vice- Chairpersons , as the Central Government may, by notification, authorise in this behalf, shall act as the Chairperson until the date on which a new Chairperson , appointed in accordance with the provisions of this Act to fill such vacancy, enters upon his office.

Vice- Chair- person . to act as Chair- person or to discharge his func- tions in certain circum- stances .

1 (2) When the Chairperson is unable to discharge his functions owing to absence, illness of any other cause , the Vice- Chairperson or , as the case may be, such one of the Vice- Chairpersons , as the Central Government may, by notification, authorise in this behalf, shall discharge the functions of the Chairperson until the date on which the Chairperson resumes his duties.

INDEX [29-9

GUJARAT GOVERNMENT GAZETTE , EX. , 15-12-1995

PART VI ]

Term of office.

12. The Chairperson , Vice -Chairperson and other. Member shall hold office as such for a term of five years from the date on which he enters upon his office , but shall be eligible for re-appointment for another term of five years:

Provided that no Chairperson , Vice-Chairperson or other Member shall hold office as such after he has attained,-

(a) in the case of the Chairperson, the age of seventy years ;

(b) in the case of the Vice- Chairperson, the age of sixty-five years; and

(c ) in the case of any other Member , the age of sixty - two years .

Resigna- tion and removal , 13. (1 ) The Chairperson , Vice- Chairperson or other Member may, by notice in writing under his hand addressed to the President , resign office: his

Provided that the Chairperson , Vice-Chairperson or other Member shall office sooner , unless, he is permitted by the President to relinquish his continue to hold office until the expiry of three months from the date of his successor receipt of such notice or until a person duly appointed as enters upon his office or until the expiry of his term of office , whichever is the earliest .

(2).The Chairperson , Vice- Chairperson or any other Member shall not be removed from his office except by an order made by the President on the ground of proved misbehaviour or incapacity after an inquiry made by a Judge of the Supreme Court in which such Chairperson, Vice-Chairper- son or other Member had been informed of the charges against him and given a reasonable, opportunity of being heard in respect of those charges.

(3 ) The Central Government may, by rules , regulate the procedure for the investigation of misbehaviour or incapacity of the Chairperson, Vice-Chairperson or other Member referred to in sub-section (2) .

and 14. , The salaries and allowances payable to , and the other terms conditions of service ( including pension , gratuity and other retirement be- nefits) of, the Chairperson , Vice- Chairperson and other Member shall be such as may be prescribed:

other

other terms Provided that neither the salary and allowances nor the and conditions of service of the Chairperson, Vice -Chairperson or Member shall be varied to his disadvantage after his appointment.

Salaries and allow . ances and other terms and conditions of service ofChair- person, Vice-

Chairper- son and other Members

15. On ceasing to hold office ,-

: Provision as to the holding ofOffices.

(a) the Chairperson of the Tribunal shall be ineligible for further employment either under the Government of India or under the Gov- ernment of a State;

INDEX 29-10 ]

GUJARAT GOVERNMENT GAZETTE, EX. , 15-12-1995

.[ PART VI

( b ) the Vice - Chairperson of the Tribunal shall , subject to the other provisions of this Act , be eligible for appointment as the Chairperson of the Tribunal , but not for any other employment either under the Government of India or under the Government of a State ;

by Chair- person, etc., on ceasing. to be such Chair. person, etc.

(c) aMember (other than the Chairperson or Vice-Chairperson) of the Tribunal shall, subject to the other provisions of this Act, be eligible for appointment as the Chairperson or Vice-Chairperson of the Tribunal or as the Chairperson, Vice- Chairperson or Member of any other Tribu- nal , but not for any other employment either under the Government of India or under the Government of a State;

( d ) the Chairperson, Vice- Chairperson or other Member shall not appear, act or plead before the Tribunal .

Explanation. For the purposes of this section , employment under the Government of India or under the Government of a State includes emp- loyment under any local or other authority within the territory of India or under the control of the Government of India or under any corporation or society owned or controlled by the Government .

16. The Chairperson shall exercise such financial and administrative powers over the Benches as may be vested in him under the rules:

Fiwan- -cial and adıminis- trative powers of Chair- person,

of Provided that the Chairperson shall have authority to delegate such his financial and administrative powers as he may think fit to the Vice- Chair- person or any other officer of the Tribunal subject to the condition that the Vice- Chairperson or such officer shall, while exercising such delegated powers , continue to act under the direction, control and supervision of the Chair- person.

Staff of the Tri- bunal,

17. (1) The Central Government shall determine the nature and categories of the officers and other employees required to assist the Tribunal in the discharge of its functions and provide the Tribunal with such officers. and other employees as it may think fit .

(2) The officers and other employees of the Tribunal shall discharge their functions, under the general superintendence of the Chairperson.

(3 ) The salaries and allowances and conditions of service of the officers and other employee of the Tribunal shall be such as may be prescribed.

18. (1) Where any Benches of the Tribunal are constituted , the Cen-: tral Government may, from time to time , by notification , make provisions as to the distribution of the business of the Tribunal amongst the Benches and specify the matters which may be dealt with by each Bench .

Distribu- tion of business amongs the Benchee

(2) If any question arisés as to whether any matter falls within the pur- view of the business allocated to a Bench , the decision of the Chairperson shall be final .

Explanation . For the removal of doubts, it is hereby declared that the expression " matters" includes applications for interim relief:

INDEX PART VI ]

[ 29-11-

GUJARAT GOVERNMENT GAZETTE, ΕΧ. , 15-12-1995

CHAPTER IV

JURISDICTION AND PROCEEDINGS OF THE TRIBUNAL

Bar of jurisdie- tion.

19. On and from the commencement of this Act, no court or other authority except the Tribunal shall have , or be entitled to exercise , any juris- diction, powers or authority to entertain any application or action for any claim for compensation which may be entertained or dealt with by the Tribunal.

P 20. On the application of any of the parties and after nonce to the parties , and after hearing such of them as he may desire to be heard, or on his own motion without such notice , the Chairperson may transfer any case pending before one Bench , for disposal , to any other Bench .

Power of Chai person to transfer cases from one Bench to another,

Decision to be Maken by majority.

21. If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority , if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and make a reference to the Chairperson who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members and such point or points shall be decided according to the opinion of the majority of the Members who have beard the case including those who first heard it .

6 of 1991 .

22. (1) Where any amount of compensation is ordered to be paid under ány award by the Tribunal on the ground of any damage to environment , that amount shall be remitted to the authority specified under sub -section (3) of section 7A of the Public Liability Insurance Act, 1991 for being credited to the Environmental Relief Fund established under that section .

Deposit of amorme payable for damage environ meni ,

(2) The amount of compensation creditedto the Environmental Relief Fund under sub-section (1 ) may be utilised by such person or authority, in such manner and for such purposes of environment as may be prescribed.

23. (1) An award made by the Tribunal under this Act shall be executable by the Tribunal as a decree of civil court, and for this purpose , the Tribunal shall have all the powers of a civil court .

Execution of award, or order of Tri- bunal

6of1991.

(2) Notwithstanding anything contained in sub- section (1 ) . the Tribunal may, transmit to the Collector having jurisdiction over the area in which the ac- sident has occurred the copy of the order made by it for payment of relief as provided in the Public Liability Insurance Act, 1991 and the Collector shall execute the order in the same manner as if it were an order made by him under that Act .

(3) Where the owner against whom the award or order is made by the Tribunal fails to make the payment or deposit the amount as directed by the Tribunal within the period specified in the award or order, such amount shall be recoverable from the owner as arrears of land revenue or of public demand .

INDEX 29-12 ]

GUJARAT GOVERNMENT GAZETTE, EX . , 15-12-1995

[ PART VI

Appeals.

5of1908 .

24. (1) Save as provided in sub - section ( 2) and notwithstanding anything contained in the Code of Civil Procedure, 1908 or in any other law, an appeal shall lie against any award or other order, not being an interlocutory order , of the Tribunal to the Supreme Court on one or more of the grounds specified in section 100 of that Code .

(2) No appeal shall lie against an award or other order made by the Tri- bunal with the consent of the parties .

(3) Every appeal under this section shall be preferred within a period of ninety days from the date of the award or other order appealed against : <

Provided that no appeal by the person who is required to pay any amount in terms of such award shall be entertained by the Supreme Court unless he has deposited with it the amount so awarded in the manner directed by the Supreme Court:

Provided further that the Supreme Court may entertain the appeal after the expiry of the said period of ninety days , if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time .

CHAPTER V

MISCELLANEOUS

25. Whoever fails to comply with any order made by the Tribunal , he shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to ten lakh, rupees, or with both.

Penalty for failure to comply with orders of Tribunal .

Offences by.com- panies.

26. (1) Where any offence under this Act has been committed by a com- pany, every person who , at the time the offence was committed, was directly in charge of, and was responsible to, the company for the conduct of the busi- ness of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accord- ingly:

Provided that nothing contained in this sub -section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub - section (1 ) , where an offence under this Act has, been committed by a company and it is pro- ved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager , secretary or other officer of the company, such director , manager ,

INDEX [29-13

GUJARATGOVERNMENT GAZETTE, EX. , 15-12-1995 PART VI ]

secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly .

Explanation . For the purposes of this section,

(a),"company" means any body corporate and includes a firm or other association of individuals ; and

(b) "director", in relation to a firm, means a partner in the firm.

Proceed-- ings before 27. All proceedings before the Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code .

the 45of1860.

Tribunal to be judi- cial pro- ceedings,

45 of 1860 ,

28. The Chairperson, Vice- Chairperson and other Members and the officers and other employees of the Tribunal shall be deemed to be public. servants within the meaning of section 21 of the Indian Penal Code .

Members and staff of Tribunal

to be public servants.

Protection of action taken ingood faith, 29. No suit , prosecution or other legal proceeding shall lie against the Central Government or against the Chairperson, Vice Chairperson or other Member of the Tribunal or any other person authorised by the Chairperson, Vice- Chairperson or other Member for anything which is in good faith done or intended to be done in pursuance of this Act or any rule or order made thereunder.

6 of 1991.

Actto have overriding effect, 30. Save as provided in the Public Liability Insurance Act , 1991 , the provisions of this Act shall have effect notwithstanding anything incon- sistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this'Act.

31. ( 1 ) The Central Government may, by notification , make rules for carrying out the purposes of this Act . }

Power to make rules.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters , namely:-

(a) the particulars which an application shall contain, the docu- ments and the fee which shall be accompanied with it and the limit of annual income of a person so as to enable him to make applica- tion without paying any fee , under sub-section (5) of section 4;

(b) any such matter in respect of which the Tribunal shall have powers of a civil court, under clause ( i) of sub- section (4) of section 5;

(c) the case or cases which , having regard to the nature of the questions involved, requires or require to be decided by a Bench of more than two members, under clause (d) of sub- section (3) of sec- tion 9;

INDEX 29-14 ]

GUJARAT GOVERNMENT GAZETTE , EX . , 15-12-1995

[PART VI

(d) procedure for the investigation of misbehaviour or incapa- city of the Chairperson, Vice- Chairperson or other Member of the Tribunal under sub-section (3) of section 13;

(e) the salaries and allowances payable to, and the other terms and conditions of service of, the Chairperson , Vice- Chairperson and other Members under section 14;

(f) financial and administrative powers of the Chairperson over the Benches under section 16;

(g) the salaries and allowances and conditions of service of the officers and other employees of the Tribunal under sub -section ( 3) of section 17;

(h) the person or the authority by whom, the manner in which and the purposes of environment for which the amount of compen- sation credited to the Environmental Relief Fund shall be utilised under sub -section (2) of section 22; and

(i) any other matter which is required to be , or may be , pres- cribed.

(3) Every rule made under this Act 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 thereafter 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 pre- judice to the validity of anything previously done under that rules .

THE SCHEDULE

[See section 3 ( 1 ) ]

HEADS UNDER WHICH COMPENSATION FOR DAMAGES MAY BE CLAIMED

(a) Death;

(b) Permanent, temporary , total or partial disability or other injury or sickness;

(d) Medical expenses incurred for treatment of injuries or sickness ;

(e) Damages to private property ;

(f) Expenses incurred by the Government or any local auto- rity in providing relief, aid and rehabilitation to the affected persons;

(g) Expenses incurred by Government for any administrative or legal action or to cope with any harm or damage , including compensa- tion for environmental degradation and restoration of the quality of environment;

INDEX PART VI J

GUJARAT GOVERNMENT GAZETTE, EX . , 15-12-1995

[ 29-15

(h) Loss to Government or local authority arising out of, or connected with , the activity causing any damage;

(i) Claims on account of any harm, damage or destruction to the fauna including milch and draught animals and aquatic fauna;

(j) Claims on account of any harm, damage or destruction to flora including aquatic flora, crops , vegetables, trees and orchards; 7

(k) Claims including cost of restoration on account of any harm or damage to environment including pollution of soil, air, water, land and eco-systems;

(1) Loss and destruction of any property other than private pro- perty;

(m) Loss of business or employment or both;

(n) any other claim arising out of, or connected with, any activity of handling of hazardous substance .

Shri K. L. MOHANPURIA, Secy. to the Government of India .

By order and in the name of the Governor of Gujarat ,

Sint . K. R. TRIVEDI , Secretaryto Government.

GOVERNMENT CENTRAL PRESS , GANDHINAGAR.

INDEX