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 Printed by the Manager, Govt. of India Press, Ring Road, New Delhi-110064 and Published by the Controller of Publication*, Delhi-110054, 1992