Updated: Thursday May 29, 2014/AlKhamis Rajab 30, 1435/Bruhaspathivara Jyaistha 08, 1936, at 04:55:58 PM

The Oil Seeds Committee Act, 1946

 

ACT No. IX of 1946


(For Statement of Objects and Reasons, see Gazette of India, 1946, Pt. V, p. 40; and for the Report of Select Committee, see ibid., pp. 131‑146.

 

The Act has been extended to,---


(a) the Baluchistan States Union, see the Baluchistan States Union (Federal Laws) (Extension) Order, 1953 (G. G. O. 4 of 1953), as amended;


(b) the Khairpur State, see the Khairpur State (Federal Laws) (Extension) Order, 1953 (G. G. O. 5 of 1953), as amended; and


(c) the State of Bahawalpur, see the Bahawalpur (Extension of Federal Laws) Order, 1953 (G. G. O. 11 of 1953), as amended.


The Act has been and shall be deemed to have been brought into force in Gwadur with effect from the 8th September, 1958, by the Gwadur (Application of Central Laws) Ordinance, 1960 (37 of 1960), s. 2.)

 

[18th April, 1946]

 

An Act to provide for (Subs. by the Oilseeds Committee (Amdt) Act, 1950 (19 of 1950), 2, for “the creation of a fund to be expended by a Committee specially constituted”) [financing a Committee] for the improvement and development of the cultivation and marketing of oilseeds and of the production, manufacture and marketing of oilseed products.


WHEREAS it is expedient to provide for (Subs. by the Oilseeds Committee (Amdt) Act, 1950 (19 of 1950), section 3, for “the creation of a fund to be expended by a Committee specially constituted in this behalf”)[financing a Committee] for the improvement and development of the cultivation and marketing of oilseeds and of the production, manufacture and marketing of oilseed products;


1. Short title and extent--- (1) This Act my be called the (The word “Indian” omitted, ibid., s. 4.) Oilseeds Committee Act, 1946.


[(2) It extends to the whole of Pakistan.](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 original sub‑section (2), as amended by A. O., 1949)


2. Definition-- In this Act, unless there is anything repugnant in the subject or context,---


* * * * * * * * * *( Cls. (a) and (d) omitted, and clauses (b), (c), (e) and (f) relettered as clauses (a) (b), (c), and (d) respectively, by Act 19 of 1950, s. 5.)


[(a)] “Collector” (Cls. (a) and (d) omitted, and clauses (b), (c), (e) and (f) relettered as clauses (a) (b), (c), and (d) respectively, by Act 19 of 1950, s. 5.)means the officer appointed by the Central Government to perform in any specified area the duties of a Collector under the provisions of this Act and the rules made thereunder, and includes any officer subordinate to that officer whom he may by order in writing authorise to perform his duties under those provisions;


[(b) “the Committee” (Subs. by the Oilseeds Committee (Amdt.) Act, 1952 (9 of 1952), s. 2, for cl. (b), as amended by Act 19 of 1950, s. 5.) means the Pakistan Food and Agriculture Committee set up under sub‑section (1) of section 5A of the Agricultural Produce Cess Act, 1940, or any body which replaces the said Committee under sub-section (2) of that section;] XXVII of 1940.


* * * * * * * * * *( Cls. (a) and (d) omitted, and clauses (b), (c), (e) and (f) relettered as clauses (a) (b), (c), and (d) respectively, by Act 19 of 1950, s. 5.)


[(c)] “grower” (Cls. (a) and (d) omitted, and clauses (b), (c), (e) and (f) relettered as clauses (a) (b), (c), and (d) respectively, by Act 19 of 1950, s. 5.) means an agriculturist who grows oilseeds, with or without the aid of hired labour;


[(d)] “mill” (Cls. (a) and (d) omitted, and clauses (b), (c), (e) and (f) relettered as clauses (a) (b), (c), and (d) respectively, by Act 19 of 1950, s. 5.)means any place in which oilseeds are crushed with the aid of power, which is a factory as defined in section 2 of the Factories Act, 1934; XXV of 1934.


[(e)] “oilseeds” does not include coconuts ;( Cis. (g) and (h) relettered as clauses (e), and

(f) respectively by the Oilseeds Committee (Amdt.) Act, 1950 (19 of 1950), s. 3.)


[(f)] “prescribed” means prescribed by rules made under this Act.( Cis. (g) and (h) relettered as clauses (e), and (f) respectively by the Oilseeds Committee (Amdt.) Act, 1950 (19 of 1950), s. 3.)


3. Imposition of oilseeds cess--- (1) There shall be levied and collected on and after the date of the commencement of this Act as cesses for the purposes oils of this Act,---


(a) on all oils extracted from oilseeds crushed in any mill in (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”.)[Pakistan], whether the oilseeds are produced in or imported from outside (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”)[Pakistan], a duty of excise at the rate of one Anna per maund, and


(b) on all oilseeds exported out of (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”.)[Pakistan] to a destination outside (Subs. by Act 19, of 1950, s. 6, for “India”)[Pakistan], a duty of customs at the rate of two annas per maund:---


Provided that the Central Government may from time to time (The words “and after consulting the Committee” omitted, ibid.)* * * fix by notification in the official Gazette a (Subs. ibid., for “lesser”.)[different] rate at which the duty of excise or duty of customs shall be levied and collected:---


Provided further that no such duty of customs shall be levied on any oilseeds exported under a contract for export entered into before the aforesaid date.


(2) On the last day of each month, or as soon thereafter as may be convenient, the proceeds of the duties recovered during that month shall, after deduction of the expenses, if any, of collection and recovery, be paid to the Committee (The words “and the Committee shall credit the said proceeds and any other monies received by it to a fund to be called the Oilseeds Improvement Fund” omitted, ibid.)* * *.


[(3) The proceeds of the duties recovered since the fifteenth day of August 1947 (Sub-section (3) added, ibid.) after deduction of the expenses, if any, of collection and recovery shall be paid to the Committee forthwith.]


4 to 8. [Constitution of Indian Oilseeds Committee. Incorporation of the Committee. Vacancies. President of Committee, Secretary, sub‑committees and staff. Appointment of officers.] Omitted by the Oilseeds Committee (Amdt.) Act, 1950 (XIX of 1950), s. 7.


9. Application of fund-----‑(1) The Committee shall (Subs. by the Oilseeds Committee (Amdt.) Act, 1950 (19 of 1950), s. 8 , for “apply the Fund to meeting the expenses of the Committee and the cost of”)[take] such measures as it may consider necessary or expedient (The words “to take” omitted, ibid.)* * for the improvement and development of the cultivation and marketing of oilseeds and of the production, utilisation and marketing of oilseed products.


(2) Without prejudice to the generality of the foregoing power, he Committee may (The words “utilise the Fund to” omitted, ibid.)* * * defray expenditure involved in,---


(a) undertaking, assisting or encouraging agricultural, industrial, technological and economic research, including research into the food‑value of oilseeds and oilseed products;


(b) supplying technical advice to growers and millers;


(c) encouraging the adoption of improved methods of cultivation and storage of oilseeds;


(d) producing, testing and distributing improved varieties of oilseeds or assisting such work;


(e) assisting in the control of insect and other pests and diseases of oilseeds both in the field and in storage;


(f) promoting the improvement of the marketing of oil seeds and their products including the setting up and adoption of grade standards for oilseeds and their products;

(g) collecting statistics from growers, dealers and millers on all relevant matters and promoting improvement in the forecasting of oilseed crops and the preparation of all relevant statistics relating to oilseeds and oilseed products;


(h) maintaining, and assisting in the maintenance of, such institutes, farms and stations as it may consider necessary;


(i) advising and providing assistance on all matters connected with the improvement of the cultivation of oil seeds (including advising on the best and most suitable varieties of oilseeds to be cultivated) and the improvement of the industries using oilseeds or their products;


(j) promoting and encouraging the co‑operative movement in the oilseeds industry;


(k) adopting such measures as may be practicable for assuring remunerative returns to growers;


(l) organising the establishment of growers’, millers’ and consumers’ associations;


(m) aiding and encouraging the establishment of exhibitions for demonstrating the uses of oilseeds and oilseed products;


(n) adopting any other measures or performing any other duties which it may be required by the Central Government to adopt or perform or which the Committee may itself think necessary or advisable in order to carry out the purposes of this Act.


10. Delivery of monthly returns--- (1) The owner of every mill shall furnish to the Collector, on or before the 7th day of each month, a return stating the total amount of oils extracted in the mill during the preceding month, together with such further information in regard thereto as may be prescribed;


Provided that no return shall be required in regard to oils extracted before the commencement of this Act.


(2) Every such return shall be made in such form and shall be verified in such manner as may be prescribed.


11. Collection of duty of excise------‑(1) On receiving any return made under section 10, the Collector shall assess the amount of the duty of excise payable under section 3 in respect of the period to which the return relates, and if the amount has not already been paid, shall cause a notice to be served upon the owner of the mill requiring him to make payment of the amount assessed within thirty days of the service of the notice.


(2) if the owner of any mill fails to furnish in due time the return referred to in sub-section (1) of section 10 or furnishes a return which the Collector has reason to believe is incorrect or defective, the Collector shall assess the amount, if any, payable by him in such manner as may be prescribed, and the provisions of sub-section (1) shall thereupon apply as if such assessment had been made on the basis of a return furnished by the owner:---


Provided that, in the case of a return which he has reason to believe is incorrect or defective, the Collector shall not assess the duty of excise at an amount higher than that at which it is assessable on the basis of the return without giving to the owner a reasonable opportunity of proving the correctness and completeness of the return.


(3) A notice under sub‑section (1) may be served on the owner of a mill either by post or by delivering it or tendering it to the owner or his agent at the mill.


12. Finality of assessment and recovery of unpaid duty of excise--- (1) Any owner of a mill who is aggrieved by an assessment made under section 11 may, within three months of service of the notice referred to in sub-section (1) of that section, apply to the District Judge, (The words and comma “or in a Presidency-town, to the Chief Judge of the Small Cause Court” omitted by the Oilseeds Committee (Amdt.) Act, 1950 (19 of 1950), s. 9.)* * * for the cancellation or modification of the assessment and, on such application, the said Judge may cancel or modify the assessment and order the refund to such owner of the whole or part, as the case may be, of any amount paid thereunder.


(2) The decision under sub-section (1) of the. District Judge (The words and commas “or the Chief Judge of the Small Cause Court, as the case may be,” omitted, ibid.)* * * shall be final.


(3) Any sum recoverable under section 11 may be recovered as an arrear of land-revenue.


13. Power to inspect mills and take copies of records and accounts--- (1) The Collector or any officer empowered by general or special order of the Central Government in this behalf shall have free access at all reasonable times during working hours to any mill or to any part of any mill.


(2) The Collector or any such officer may, at any time during working hours, with or without notice to the owner, examine the purchase, sale and stock records and accounts of any mill and take copies of or extracts from all or any of the said records or accounts for the purpose of testing the accuracy of any return or of informing himself as to the particulars regarding which information is required for the purposes of this Act or any rules made thereunder:---


Provided that nothing in this section shall be deemed to authorise the examination of any description or formulae of any trade process.


14. Information acquired to be confidential-----‑(1) All such copies and extracts and all information acquired by a Collector or any other officer from an inspection of any mill or warehouse or from any return submitted under this Act shall be treated as confidential.


(2) If the Collector or any such officer discloses to any person other than a superior officer any such information as aforesaid without the previous sanction of the Central Government, he shall be punishable with imprisonment which may extend to six months and shall also be liable to fine:---


Provided that nothing in this section shall apply to the disclosure of any such information for the purposes of a prosecution in respect of the making of a false return under this Act.


15. [Keeping and auditing of accounts. Dissolution of Committee.] Omitted by the Oilseeds Committee (Amdt.) Act, 1950 (XIX of 1950), s.10.


16. [Keeping and auditing of accounts. Dissolution of Committee.] Omitted by the Oilseeds Committee (Amdt.) Act, 1950 (XIX of 1950), s.10.


17. Power of the central Government to make rules----(1) The Central Government may, after previous publication, make rules for the purpose of carrying into effect the provisions of this Act.


* * * * * * *( Sub‑section (2) omitted by the Oilseeds Committee (Amdt.) Act, 1950 (19 of 1950), s. 11.)


[17A. Penalty for contravention of rules-----( Section 17A ins. by the Coconut and Oilseeds Committees Acts (Amdt.) Ordinance, 1962 (25 of 1962), s. 3.)Rules made under section 17 may provide that a breach of any of them shall be punishable with fine not exceeding one thousand rupees.]


18. [Power of the Committee to make regulations.] Omitted by the Oilseeds Committee (Amdt.) Act, 1950, (XIX of 1950), s.12.


19. Publication of rules and regulations----All rules made under section 17 (The words “and all regulations made under section 18” omitted by Act 19 of 1950, s. 13.)* * * shall be published in the (Subs. ibid., for “Gazette of India”,)[official Gazette].

 

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