Union Government, Extraordinary, 1992-01-06, CSL, Ref. CSL

6 Pages·0.23 MB·English

by  Government of India

REGISTERED NO. D. (D.N.) 127
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-Section (ii)
PUBLISHED BY AUTHORITY
No. 6] NEW DELHI, MONDAY, JANUARY 6, 1992/PAUSA 16, 1913
Separate Paging is given to this Part in order that it may be filed as a
separate compilation
41 GI/92 (1)
2 THE GAZETTE OF INDIA; EXTRAORDINARY [PART II—SEC. 3(ii)]
3
MINISTRY OF INDUSTRY the Central Government. Such objections or sug-
gestions should be addressed to the Secretary, Minis-
(Department of Industrial Development) try of Industry (Department of Industrial Develop-
ment), Udyog Bhavan. New Delhi-110011.
NOTIFICATION
DRAFT RULES
New Delhi, the 2nd January, 1992
1. Short title.—These rules may be called the
Tractor Cess Rules, 1991.
S.O. 8(E).—The following draft of certain rules
which the Central Government proposes to make in 2. Definitions.—In these rules, unless the context
exercise of the powers conferred by Section 30 of the otherwise requires : —
Industries (Development and Regulation) Act, 1951
(65 of 1951), is hereby published, as required by (a) 'Act' means the Industries (Development and
Sub-Section (1) of that section for the information Regulation) Act, 1951 (65 of 1951).
of all persons likely to be affected thereby and notice
(b) "Tractor" means tractor as covered under
is hereby given that the said draft will be taken into
the Sub-heading (1) of Heading (10)
consideration after expiry of sixty days from the date
'Agricultural Machinery' of the First Sche-
on which copies of the Gazette containing the said
dule to the Act;
notification is made available to the public.
(c) 'Cess' means the cess levied and collected in
terms of notification No. S O 66?(F,) doted
Any objections or suggestions, which may be re-
6th September, 1985 of late Department of
ceived from any person with respect to the said draft
Heavy Industry issued under Sub-section
within the period so specified will be considered by
(1) of Section 9 of the Acf
4 THE GAZETTE OF INDIA. EXTRAORDINARY [PART II—SEC. 3(ii)]
(d) 'Collector' means the Collector of Central ernment may after due appropriation made by Parlia-
Excise and include the Additional Collector ment by law in this behalf, hand over to the Develop-
of Central Excise, the Deputy Collector of ment Council such sums as it may consider necessary
Central Excise. Assistant Collector of Cent- from out of such proceeds after deducting therefrom
ral Excise and Superintendent of Central the cost of collection.
Excise;
6. Opening of Accounts.—The amount received
(e) 'Development Council' means the Develop-
by the Development Council under Rule 5 shall be
ment Council for Automobiles and Allied
kept in an account with the State Bank of India.
Industries established under Section 6 of
the Actj
7. Accounts of the Development Council.—(1) The
Development Council shall maintain proper accounts
(f) Words and expressions used herein and not
relating to the amount received by it under Rule 5.
defined in the Central Excises and Salt Act,
1944 (1 of J 9-14; or the rules made there-
under, shall h;ive the meaning respectively (2) The audited statement of accounts for every
assigned to them in that Act or the rules. financial year, together with the Auditor's Report
thereon, shall be submitted to the Central Govern-
ment.
3. Application .of Central Excise and Salt Act and
the rules made thereunder.—Save as otherwise pro-
vided in these rules, the provisions of the Central 8. Budget Estimates of the Development Council :--
Excise and Salt Act, 1944 (1 of 1944) and the rules
(1) The Development Council shall in each year
made thereunder including those .relating to refund
prepare a budget for the ensuing financial
of duty, shall, so far a? may, apply in relation to the
year and submit the same for sanction to
levy and collection of the cess as they apply in rela-
the Central Government on or before such
tion to the levy and collection of the duty of excise
date as may b- specified by the Central
on manufacture of tractors under the Act and the
Government.
rules.
(2) No expenditure shall be incurred until the
budget is sanctioned by the Central Gov-
4. Submission of returns.—(1) Every manufacturer
ernment.
shall submit to the Collector and to the Development
Council on or before the 10th of evcr^ month a re-
turn in the Form-specified in the Anncxure to those
(3) The budget shall be prepared in accordance
rules of all stocks of items of tractors manufactured
' with such instructions as may be issued
or produced in, and removed from his undertaking
from time lo time by the Central Govern-
during the previous month.
ment.
(2) If any manufacturer fails to furnish the
return within the date specified in sub-rule (1) or fur- 9. Prescribed administrative expenses.—The Deve-
nishes a return which (be Collector or the Develop- lopment Council may utilise a sum, not exceeding 2
ment Council has reason to believe is incorrect or per cent of the amount received by it under Rule 5,
defective, the Collector may serve notice on the manu- to meet its expenses on account of office establish-
facturer calling upon him to produce all or any of his ment and equipment, stationery postage, telegrams,
accounts relating to the fracors manufactured or pro- telephones lelex, wages and allowances of staff
duced by him. employed in the Secretariat, travel and daily allow-
ance of members and expenditure connected with
holding of council meetings.
5. Proceeds of the cess.—The proceeds of the cess
shall first be credited to the Consolidated Fund of
India under the head "308—Union Excise duties— [File No. 5|1S|9O-AEUI11)]
Cess on commodities tractors", and the Central Gov-
E. N. MURTHY, Jt. Secy.
5
ANNBXURE
(See rult 4)
Form of Monthly Return to be submitted under the Tractor Cess Rules, 1991
Moi.th Ending
Name of Factory
Address
Opening balance of goods subjeat to Goods subject to cess manufactured Goods svbject to cts.s removed
cess
Description Quantity Description Quantity Description Quantity
1. 2. 3. 4. 3. 6.
Closina Balance
Description Quantity Remarks
7. 8. 9.
I/We deolarc that I/we have compared the above shown pflrticul&is. with the lecords rnd btc kf^ of my/our
factory and that they a re in so far as I/we can ascertain, accurate andoomplete.
Signature of Manufacturer
41 GI/92—2
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and Published by the Controller of Publication*, Delhi-110054, 1992