The Cotton, Copra And Vegetable Oils Cess (Abolition) Act, 1987

  The Cotton, Copra And Vegetable Oils Cess (Abolition) Act, 1987

The Cotton, Copra And Vegetable Oils Cess (Abolition) Act, 1987

ACT No.4 OF 1987

[ 21st March, 1987.]

An Act further to amend the Produce Cess Act, 1966 and the Coconut Development Board Act, 1979 and to repeal the Copra Cess Act, 1979 and the Vegetable Oils Cess Act, 1983.

BE it enacted by Parliament in the Thirty-eight Years of the Republic of India as follows:-

2. Amendment of section 2

In section 2 of the Produce Cess Act, 1966 (hereafter in this Chapter referred to as the Produce Cess Act),

(a) clauses (b), (g) and (h) shall be omitted;

(b) in clause (k), the words “or the Second Schedule” shall be omitted.

3. Omission of sections 3 (2). 7, 8, 9, 10, 13, 14, 15 (2) and the Second Schedule

Sub-section (2) of section 3, sections 7, 8, 9, 10, 13, 14, sub-section (2) of section 15 and the Second Schedule of the Produce Cess, Act shall be omitted.

4. Amendment of section 4

In section 4 of the Produce Cess Act, the portion beginning with the words “and every duty of excise” and ending with the words “consumed or extracted” shall be omitted.

5. Amendment of section 5.

In section 5 of the Produce Cess Act, in sub-section (3), the following words shall be inserted at the end, namely:- and “Produce” includes cotton.’.

6. Amendment of section 12. In section 12 of the Produce Cess Act, in the opening portion, the words “or excise” shall be omitted.

7. Amendment of section 16.

In section 16 of the Produce Cess Act, in sub-section (1), in clause (a), the words “or excise” shall be omitted.

8. Amendment of section 20.

In section 20 of the Produce Cess Act, in sub-section (2) m clauses (a), (b), (c) and (d) shall be omitted.

9. Amendment of section 22.

In section 22 of the Produce Cess Act, for the words “two successive sessions, and if, before the expiry of the session in which it is so laid”, the words “two or more successive sessions, and if, before the expiry of the session immediately following the session” shall be substituted.

10. Amendment of section 13.

In section 13 of the Coconut Development Board Act, 1979, (5 of 1979) in sub-section (1), clause (a) shall be omitted.

11. Repeal of Act 4 of 1979.

The Copra Cess Act, 1979 is hereby repealed.

12. Repeal of Act 30 of 1983.

The Vegetable Oils Cess Act, 1983 is hereby repealed.

13. Collection and payment of arrears of duties of excise.

Notwithstanding anything contained in the amendments made to the Produce Cess Act, 1966 (15 of 1966) or the repeal of the Copra Cess Act, 1979 (4 of 1979) or the Vegetable Oils Cess Act, 1983, (30 of 1983) by this Act, any duty of excise levied under any of the said Acts immediately before the commencement of this Act, but has not been collected before such commencement, shall be liable to be collected after such commencement in accordance with the provisions of the said Act for being paid into the Consolidated Fund of India as if this Act had not been enacted.

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