Cotton, Copra and Vegetable Oils Cess (Abolition) Act, 1987
[Act 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 Year of the Republic of India as follows:—
Chapter I
PRELIMINARY
1. Short title.
1. Short title.—This Act may be called the Cotton, Copra and Vegetable Oils Cess (Abolition) Act, 1987.
Chapter II
Amendments to the Produce Cess Act, 1966
2. Amendment of Section 2.
2. Amendment of Section 2.— 1[Repealed]
3. Omission of Sections 3(2), 7, 8, 9, 10, 13, 14, 15(2) and the Second Schedule.
3. Omission of Sections 3(2), 7, 8, 9, 10, 13, 14, 15(2) and the Second Schedule.— 1[Repealed]
4. Amendment of Section 4.
4. Amendment of Section 4.— 1[Repealed]
5. Amendment of Section 5.
5. Amendment of Section 5.— 1[Repealed]
6. Amendment of Section 12.
6. Amendment of Section 12.— 1[Repealed]
7. Amendment of Section 16.
7. Amendment of Section 16.— 1[Repealed]
8. Amendment of Section 20.
8. Amendment of Section 20.— 1[Repealed]
9. Amendment of Section 22.
9. Amendment of Section 22.— 1[Repealed]
Chapter III
AMENDMENT TO THE COCONUT DEVELOPMENT BOARD ACT, 1979
10. Amendment of Section 13.
10. Amendment of Section 13.— 1[Repealed]
Chapter IV
REPEAL OF THE COPRA CESS ACT, 1979 AND THE VEGETABLE OILS CESS ACT, 1983
11. Repeal of Act 4 of 1979.
11. Repeal of Act 4 of 1979.—The Copra Cess Act, 1979 is hereby repealed.
12. Repeal of Act 30 of 1983.
12. Repeal of Act 30 of 1983.—The Vegetable Oils Cess Act, 1983 is hereby repealed.
Chapter V
COLLECTION OF ARREARS OF DUTIES OF EXCISE
13. Collection and payment of arrears of duties of excise.
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 Acts for being paid into the Consolidated Fund of India as if this Act had not been enacted.
References
1. Repealed by Act 30 of 2001, Section 2 and Schedule I, dated 3-9-2001. The repeal by this Act of any enactment shall not affect any other enactment in which the repealed enactment has been applied, incorporated or referred to.
[disclaimer]
