Coffee Act,1942
Act No : 7
Section : Payment of proceeds of duty to the Board
13. Payment of proceeds of duty to the Board. 11*["13. (1) The Proceeds of the duty of customs levied under this Act (all off which shall from part of the Consolidated Fund of India), reduced by the cost of collection as determined by the Central Government, shall, if Parliament by appropriation made by law in this behalf so provides, be paid to the Board for being utilised for the purposes of this Act. (2) The provisions of the Customs Act, 1962, and the rules and regulations made thereunder, shall, as far as may be, apply in relation to-- (a) the refund of the duty of customs where coffee is exported and subsequently imported into India; and (b) the export, without payment of the duty of customs, of coffee which is subsequently to be imported into India.] --------------------------------------------------------------------- 1 Subs. by Act 40 of 1960, s. 5 for "at such rate not exceeding six rupees per hundredweight" (w.e.f. 1-10-1960). 2 The words "on the recommendation of the Board" omitted by Act 50 of 1954, s. 12 (w.e.f. 1-8-1955). 3 Certain words omitted by Act 48 of 1961, s. 4 (w.e.f. 19-4-1962). 4 Subs. by Act 50 of 1954, s. 13, for sub-section (1) (w.e.f. 1-8- 1955). 5 The words "and of any fees" omitted by Act 48 of 1961, s. 5 (w.e.f. 19-4-1962). 6 Sub-section (2) omitted by Act 50 of 1954, s. 13, (w.e.f. 1-8- 1955). 7 Subs. by Act 48 of 1985, s. 2 (w.e.f. 15-5-1986). 8 Subs. by s. 3, ibid. (w.e.f. 15-5-1986). 9 Subs. by s. 4, ibid. (w.e.f. 15-5-1986). 10 Amitted by Act 23 of 1994, s. 3 (w.e.f. 14-1-1994). 11 Subs. by s. 4 ibid. (w.e.f. 14-1-1994). 21
Read All Comments
