Updated: Monday January 06, 2014/AlEthnien
Rabi' Awwal 05, 1435/Somavara
Pausa 16, 1935, at 09:13:09 PM
The Agricultural Produce Cess Act,
1940
ACT No. XXVII OF 1940
(For Statement of
Objects and Reasons, see Gazette of India, 1940, Pt. V, p. 114.
This Act has been applied to
[15th April, 1940]
[An Act to provide for setting up
and financing a Committee for promoting scientific, technological, social and
economic research and education relating to food, agriculture, animal husbandry
and fisheries.]
(Subs. by the Agricultural Produce Cess (Amdt) Act, 1950 (12 of 1950), s. 2,
for the original long title)
[WHEREAS it is expedient to provide
for setting up and financing a Committee for promoting scientific,
technological, social and economic research and education relating to food,
agriculture, animal husbandry and fisheries;] (Subs. ibid., s. 3, for the
original preamble.) It is hereby enacted as follows:‑--
1. Short title and extent.-- (1) This Act may be called the
Agricultural Produce Cess Act, 1940.
[(2) It extends to the whole of
2. Definition---- In this Act, unless there is
anything repugnant in the subject or context,‑--
(a) "Collector" means a
Customs‑collector as defined in clause (c) of section 3 of the Sea
Customs Act, 1878, or a Collector of Land Customs as defined in clause (c) of
section 2 of the Land Customs Act, 1924, as the case may be, and VIII of 1878 XIX
of 1924.
[(b) "the Committee' means
the Pakistan Food and Agriculture Committee.]( Subs. by the Agricultural
Produce Cess (Amdt.) Act; 1950 (12 of 1950), s. 4, for the original clause
(b).)
3. Imposition of cess----‑(1) A customs duty at the
rate of one‑half of one per cent. ad valorem shall be levied on all
articles included in the Schedule which are exported from (Subs. by the Central
Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd Sch. (with
effect from the 14th October, 1955), for "the Provinces and the Capital of
the Federation" which had been subs. by A. O., 1949, for "British
India".)[
Provided that the said duty shall
not be levied on articles proved to the satisfaction of the Collector not to
have been produced in (Subs. by Act 12 of 1950, for "India".)[
[Provided further that the Central
Government may, by notification in the official Gazette, vary the rate at which
customs duty shall be levied.]( Second proviso added, ibid.)
(2) The Central Government may, by
notification (For Notifn. issued under this sub‑section, see Gaz. of P.,
1962, Pt. I, pp. 425‑426.) in the official Gazette, fix for the purposes
of levying the said duty tariff values of any articles included in the
Schedule, and may alter any tariff values for the time being in force.
4. Power to exclude articles from
Schedule------
The Central Government may, (The words "after previous consultation with
the Council" omitted by Act 12 of 1950, s. 6.)* * *, by notification in
the official Gazette, direct that any article specified in the Schedule shall
cease to be subject to the duty imposed by section 3, and thereupon, so long as
the notification remains in force, that article shall be deemed not to be
included in the Schedule.
5. Refund of and exemption from
cess------The
Central Board of Revenue may make rules providing, on such conditions as may be
specified in the rules, for
(a) the refund of duty levied where articles are exported by land and
subsequently imported into (Subs. by the Agricultural Produce Cess (Amdt.) Act,
1950 (12 of 1950), for "
(b) the export by land, without
payment of the duty of articles, which are subsequently to be imported into
(Subs. by the Agricultural Produce Cess (Amdt.) Act, 1950 (12 of 1950), for
"
[5A. Committee to be set up---‑( Ss. SA, 5B and 5C ins.
ibid. s. 8.)(1) As soon as may be after the commencement of this Act, the
Central Government shall set up the Committee.
(2) The Central Government may at
any time, by notification (For Notifn. setting up the Agricultural Research
Council, see Gaz. of P., 1964, Pt. 1, pp. 552‑553.) in the official
Gazette, replace the Committee by such other body as it may consider necessary
and that body shall thereafter be deemed to be the Committee for the purposes
of this Act (Ins. by the Agricultural Produce Cess (Amdt.) Act; 1952 (7 of
1952) s. 2.)[and the Oilseeds Committee Act, 1946, the Coconut Committee Act,
1944, and the Lac Cess Act, 1930]. IX of 1946 1944 XXIV of 1930.
(3) The Committee shall consist of
such members as the Central Government may, by notification in the official
Gazette, appoint to be members and the Central Government shall appoint from
among them one to be the Chairman and one to be the Vice Chairman of the
Committee.
5B. Committee to be a corporate
body------( Ss.
SA, 5B and 5C ins. ibid. s. 8.)The Committee shall be a body corporate
by the name of the Pakistan Food and Agriculture Committee, having perpetual
succession and a common seal with powers to acquire and hold property both
moveable and immoveable, and to contract, and shall by the said name sue and be
sued.
5C. Secretary and staff of
Committee‑--(
Ss. SA, 5B and 5C ins. ibid. s. 8.)(1) The Central Government shall
appoint a person to be the Secretary of the Committee.
(2) The Committee may appoint such
Sub‑Committees and staff as may be necessary for the efficient
performance of its functions under this Act.
(3) The Central Government may, on
the recommendation of the Committee, appoint an officer or officers, to
discharge under the direction of the Committee such duties as may be
prescribed, and such officer or officers shall be paid by the Committee such
salary and allowances as may be fixed by the Central Government in consultation
with the Committee.]
6. Payment of cess to Committee
and expenditure of cess by Committee---‑(1) The proceeds of the duty levied under this Act
(Ins. By the Agricultural Produce Cess (Amdt.) Act, 1950 (12 of 1950), s.
9.)[since the fifteenth day of August 1947] reduced by the cost of collection
as determined by the Central Government shall be paid to the (Subs. ibid., for
"Council".) [Committee].
(2) The amount so due shall be
paid by the Central Government to the (Subs. ibid., for "Council".) [Committee]
at intervals of not more than six months.
(3) The expenditure of the money
so paid to the (Subs. ibid., for "Council".)[Committee] shall be
subject to such limitations as may be imposed by rules made in this behalf by
the Central Government.
[6A. Committee to promote
research--------(
Ss. 6A to 6D ins. ibid., s. 10.) The Committee shall adopt such measures
as it may consider necessary or expedient for,---
(i) promoting scientific,
technological, social and economic research and education relating to food,
agriculture, animal husbandry and fisheries;
(ii) co‑ordinating research
into matters relating to food, agriculture, animal husbandry and fisheries and
determining in what order schemes of research shall be pursued;
(iii) acquiring and disseminating
knowledge relating to food, agriculture, animal husbandry and fisheries; and
(iv) discharging such other
functions as may, by notification in the official Gazette, be assigned to it by
the Central Government.
6B. Financial assistance to
Committee-----(
Ss. 6A to 6D ins. ibid., s. 10.)The Committee may accept financial
assistance or grants in furtherance of its objects and in order to discharge
its functions.
6C. Annual Report----‑( Ss. 6A to 6D ins. ibid.,
s. 10.)(1) The Committee shall publish an annual report and shall keep accounts
of all moneys received by it under this Act or otherwise and of the manner in
which these moneys are spent and shall publish a summary of the accounts along
with the annual report.
(2) Such accounts shall be
examined and audited annually in the prescribed manner and the auditors shall
have power to disallow any item which has been, in their opinion, spent
otherwise than in pursuance of the purposes of this Act.
(3) The Committee may appeal to
the Central Government within the prescribed period against the disallowance of
any item and the decision of the Central Government shall be final.
6D. Dissolution of Committee-----The Central Government may, with
the previous approval of the Central Legislature, by notification in the
official Gazette declare that with effect from such date as may be specified in
the notification the Committee shall be dissolved, and on the making of such
declaration all funds and other property vested in the Committee shall vest in
the Central Government and this Act shall be deemed to have been repealed.]
7. [Standing Finance Committee.
Reserve fund. Power of Central Government to make rules.] Omitted by the
Agricultural Produce Cess (Amendment) Act, 1950 (XII of 1950), s. II.
8. [Standing Finance Committee.
Reserve fund. Power of Central Government to make rules.] Omitted by the
Agricultural Produce Cess (Amendment) Act, 1950 (XII of 1950), s. II.
9. [Standing Finance Committee.
Reserve fund. Power of Central Government to make rules.] Omitted by the
Agricultural Produce Cess (Amendment) Act, 1950 (XII of 1950), s. II.
[10. Power to make rules-----‑( Sections 10, 11 and 12
added by the Agricultural Produce Cess (Amdt.) Act, 1950 (12 of 1950), s.
12.)(1) The Central Government may, after previous publication, make rules for
the purpose of carrying into effect the provisions of this Act.
(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) regulating the expenditure of
the money received by the Committee under this Act or any other Act;
(b) the term of office of members
of the Committee;
(c) the circumstances in which and
the authority by which any member may be removed;
(d) the quorum of the Committee;
(e) the minimum number of meetings
of the Committee during any year;
(f) the maintenance by the
Committee of a record of all business transacted and the submission of copies
of such records to the Central Government;
(g) the powers of the Committee to
enter into contracts which shall be binding on the Committee and the manner in
which such contracts shall be executed;
(h) the travelling allowances of
members of the Committee and of their remuneration, if any;
(i) the powers of the Committee in
respect of the appointment, promotion and dismissal of officers and servants of
the Committee, and in respect of the creation and abolition of appointments of
such officers or servants;
(j) the grant of pay (which shall
not, except in the case of a person having specialist's qualifications, exceed
two thousand rupees per mensem) and leave to officers and servants of the
Committee, and the payment of leave allowances to such officers and servants,
and the remuneration to be paid to any person appointed to act for any officer
or servant to whom leave is granted;
(k) the payment of pensions,
gratuities, compassionate allowances and travelling allowances to officers and
servants of the Committee;
(l) the establishment and
maintenance of a provident, fund for the officers and servants of the
Committee, and for the deduction of subscriptions to such provident fund from
the pay and allowances of such officers and servants other than Government
servants whose services have been lent or transferred to the Committee;
(m) the budget estimates of the
annual receipts and expenditure of its funds and of supplementary estimates of
expenditure not included in the budget estimates, and the manner in which such
estimates shall be sanctioned and published;
(n) the powers of the Committee,
the Finance Sub Committee, if any, the Chairman and the Vice Chairman
respectively, in regard to the expenditure from its funds whether provision has
or has not been made in the budget estimates or by re‑appropriation for
such expenditure, and in regard to the re‑appropriation of estimated
savings in the budget estimates of expenditure;
(o) the maintenance of accounts of
the receipts and expenditure of its funds and providing for the audit of such
accounts;
(p) the manner in which payments
are to be made by or on behalf of the Committee and the officers by whom orders
for making deposits or investments or for withdrawals or disposal of the funds
of the Committee shall be signed;
(q) the custody in which the
current account of the funds of the Committee shall be kept, and the bank at
which surplus moneys at the credit of the Committee may be deposited at
interest, and the conditions on which such moneys may be otherwise invested;
(r) the preparation of a statement
showing the sums allotted to Departments of Agriculture and Industries or institutions
not under the direct control of the Committee for expenditure on research, the
actual expenditure incurred, the outstanding liabilities, if any, and the
disposal of unexpended balances at the end of the year;
(s) the duties of the officers
appointed under sub‑section (3) of section S.C;
(t) the manner in which any amount
of duty paid in excess may be refunded;
(u) any other matter which is to
be or may be prescribed.
11. Regulation by Committee-----( See foot‑note to section
10, supra.)The Committee may, with the previous sanction of the Central
Government, make regulations not inconsistent with this Act or with any other
Act under which the proceeds of any cesses are payable to it or with any rules
made thereunder to provide for all or any of the following matters, namely:‑--
(a) the appointment of Sub‑Committees
and the delegation thereto of any powers exercisable under this Act by the
Committee;
(b) the method of appointment,
removal and replacement and the term of office of members of the Sub‑Committee,
and for the filling of vacancies therein;
(c) the dates, times and places
for meetings of the Committee and the Sub‑Committees and the procedure to
be observed at such meetings;
(d) the circumstances in which
security may be demanded from officers and servants of the Committee, and the
amount and nature of such security in each case;
(e) the times at which, and the
circumstances in which, payments may be made out of the provident fund and the
conditions on which such payments shall relieve the fund from further
liability;
(f) the contribution, if any,
payable from the funds of the Committee to the provident fund; and
(g) generally all matters
incidental to the provident fund and the investment thereof.
12. Rules and regulation to be
published-----(
See foot‑note to section 10, supra.)All rubs made under section 10
and all regulations made under section 11 shall be published in the official
Gazette;
THE SCHEDULE
(See section 3)
1. BONES.
2. BRISTLES.
3. BUTTER.
4. CEREALS, other than Rice and
Wheat.
5. DRUGS.
6. FIBRE for brushes.
7. FISH.
8. FRUITS.
9. GHEE.
10. HIDES, raw.
11. MANURES.
12. OILCAKES.
13. PULSES.
14. SEEDS.
15. SKINS, raw.
16. SPICES.
17. TOBACCO, un-manufactured.
18. VEGETABLES.
19. WHEAT.
20. WHEAT FLOUR.
21. WOOL, raw.
Go to Index
| LL. B. – I | LL. B. – II
| LL. B. – III | LL. B.
Directory | Home