Act 010 of 1944 : Coconut Committee Act, 1944

Section 1. Short title and extent

1. Short title and extent.-(1) This Act may be called the Indian Coconut Committee Act, 1944.

¹[(2) It extends to whole of India:

Provided that it shall not apply to the State of Jammu and Kashmir except to the extent to which the provisions of this Act relate to the levy and collection of the duty of excise specified therein.]

Section 2. Definitions

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

¹[(a) "Collector" 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 authorize to perform his duties under those provisions;]

(b) "the Committee" means the Indian Coconut Committee constituted under this Act;

²[(bb) "Fund" means the Coconut Improvement Fund referred to in sub-section (2) of Section 3;]

³[(bbb) "managing agent" has the meaning assigned to it in the Companies Act, 1956 (1 of 1956);]

⁴[(c) "mill" means any premises in which or in any part of which copra is crushed or is ordinarily crushed with the aid of power for the extraction of oil;

Explanation.-"Power" means electrical energy or any other form of energy which is mechanically transmitted and is not generated by human or animal agency;]

⁵[(cc) "occupier", in relation to any mill, means the person who has ultimate control over the affairs of the mill, and where the said affairs are entrusted to a managing agent, such agent shall be deemed to be the occupier of the mill;]

(d) "prescribed" means prescribed by rules made under this Act.

Section 3. Imposition of coconut cess

3. Imposition of coconut cess.-¹ [(1) There shall be levied and collected, as a cess for the purposes of this Act, on all copra consumed in any mill in ² [India] whether produced in or imported from outside ³ [India] a duty of excise at such rate, not exceeding ⁴ [forty-nine naye paise per quintal], as the Central Government may, after consulting the Committee, by notification in the Official Gazette, fix in this behalf.

⁵[(2)] On the last day of each month, or as soon thereafter as may be convenient, the proceeds of the duty recovered during that month shall, after deduction of the expenses, if any, of collection and recovery, be paid to the Committee, and the Committee shall credit the said proceeds and any other monies received by it to a fund called the Coconut Improvement Fund.]

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Prior to amendment by Act 40 of 1960, Section 3 read as:

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3. Imposition of coconut cess.-⁶ [(1) There shall be levied and collected, as a cess for the purposes of this Act, on all copra consumed in any mill in ⁷ [India] whether produced in or imported from outside ⁸ [India] a duty of excise at such rate, not exceeding four annas per cwt., as the Central Government may, after consulting the Committee, by notification in the Official Gazette, fix in this behalf.

⁹[(2)] On the last day of each month, or as soon thereafter as may be convenient, the proceeds of the duty recovered during that month shall, after deduction of the expenses, if any, of collection and recovery, be paid to the Committee, and the Committee shall credit the said proceeds and any other monies received by it to a fund called the Coconut Improvement Fund.]

Section 4. Constitution of Indian Coconut Committee

4. Constitution of Indian Coconut Committee.-As soon as may be after the commencement of this Act, the Central Government shall cause to be constituted a Committee consisting of the following members, to receive ¹ [for credit to the Fund the proceeds of the duty and any other monies received by it and to administer the Fund], namely:-

²[(a) the Vice-President, Indian Council of Agricultural Research;

(aa) the Agricultural Marketing Adviser with the Government of India;]

(b) ³ [twelve persons] representing the growers of coconut in India, of whom ⁴ [three shall be nominated by the Government of Madras, four by the Government of ⁵ [Kerala]] and one each by the Government of ⁶ [Maharashtra], the Government of West Bengal, the Government of Orissa, ⁷ [the Government of ⁸ [Andhra Pradesh]], ⁹ [and the Government of ¹⁰ [Mysore]];

¹¹[(c) five persons representing the coconut oil industry, two of whom shall be nominated by the Government of ¹² [Kerala] and one each by the Government of Madras, the Indian Merchants ¹³ [Chamber], Bombay, and the Bombay Chamber of Commerce, Bombay;]

¹⁴[(d) ¹⁵ [nine persons] representing, respectively, the Governments of ¹⁶ [Andhra Pradesh], Assam, ¹⁷ [¹⁸ [Gujarat, Madras¹⁹, Maharashtra], Orissa, West Bengal,] Mysore and ²⁰ [Kerala], appointed in each case by the State Government concerned;]

(e) one person nominated by the Travancore Chamber of Commerce;

(f) ²¹ [five persons] appointed by the Central Government;

²²[(g) three other persons, of whom two shall be elected from among themselves by the members of the House of the People and one shall be elected from among themselves by the members of the Council of States.]

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Prior to amendment by Bombay Reorganisation A.L.O., 1961, Section 4 read as:

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4. Constitution of Indian Coconut Committee.-As soon as may be after the commencement of this Act, the Central Government shall cause to be constituted a Committee consisting of the following members, to receive ²³ [for credit to the Fund the proceeds of the duty and any other monies received by it and to administer the Fund], namely:-

²⁴[(a) the Vice-President, Indian Council of Agricultural Research;

(aa) the Agricultural Marketing Adviser with the Government of India;]

(b) ²⁵ [twelve persons] representing the growers of coconut in India, of whom ²⁶ [three shall be nominated by the Government of Madras, four by the Government of ²⁷ [Kerala]] and one each by the Government of Bombay, the Government of West Bengal, the Government of Orissa, ²⁸ [the Government of ²⁹ [Andhra Pradesh]], ³⁰ [and the Government of ³¹ [Mysore]];

³²[(c) five persons representing the coconut oil industry, two of whom shall be nominated by the Government of ³³ [Kerala] and one each by the Government of Madras, the Indian Merchants ³⁴ [Chamber], Bombay, and the Bombay Chamber of Commerce, Bombay;]

³⁵[(d) ³⁶ [eight persons] representing, respectively, the Governments of ³⁷ [Andhra Pradesh], Assam, ³⁸ [Bombay, Madras, Orissa, West Bengal,] Mysore and ³⁹ [Kerala], appointed in each case by the State Government concerned;]

(e) one person nominated by the Travancore Chamber of Commerce;

(f) ⁴⁰ [five persons] appointed by the Central Government;

⁴¹[(g) three other persons, of whom two shall be elected from among themselves by the members of the House of the People and one shall be elected from among themselves by the members of the Council of States.]

Section 5. Incorporation of the Committee

5. Incorporation of the Committee.-The Committee shall be a body corporate by the name of the Indian Central Coconut Committee, having perpetual succession and a common seal with power to acquire and hold property, both movable and immovable, and to contract, and shall by the said name sue and be sued.

Section 6. Vacancies

6. Vacancies.-(1) If within the period prescribed in this behalf, or within such further period as the Central Government may allow, any authority or body fails to make any nomination, election or appointment which it is entitled to make under Section 4, the Central Government may itself appoint a member to fill the vacancy in the Committee.

(2) Where a member of the Committee dies, resigns or is removed, or ceases to reside in India, or becomes incapable of acting, the Central Government may, on the recommendation of the authority or body which was entitled to make the first nomination, election or appointment under Section 4, or where such recommendation is not made within a reasonable time, then on its own initiative, appoint a person to fill the vacancy.

(3) No act done by the Committee shall be questioned on the ground merely of the existence of any vacancy in, or any defect in the constitution of, the Committee.

Section 7. President of Committee, Secretary, sub-committees and staff

7. President of Committee, Secretary, sub-committees and staff.-¹ [(1) The Central Government may appoint any of the persons referred to in Section 4 or any other person to be the President of the Committee, and if any other person is so appointed that other person shall be deemed to be a member of the Committee for all the purposes of this Act.]

(2) The Central Government shall appoint a person to be the Secretary of the Committee and such person shall be paid by the Committee such salary and such allowances as may be fixed by the Central Government.

(3) The Committee may appoint such sub-committees and staff as may be necessary for the efficient performance of its functions under this Act.

Section 8. Appointment of officers

8. Appointment of officers.-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.

Section 9. Application of Fund

¹[9. Application of Fund.-(1) The Committee shall apply the Fund to meeting the expenses of the Committee and the cost of such measures as it may consider necessary or expedient to take for the improvement and development of the cultivation and marketing of coconuts and of the production, utilization and marketing of copra, coconut oil ² [coconut poonac and such other coconut products (excepting coir and its products) as the Committee may determine].

(2) Without prejudice to the generality of the foregoing power, the Committee may utilise the Fund to defray expenditure involved in-

(a) undertaking, assisting or encouraging agricultural, industrial, technological and economic research;

³[(b) the supply of technical advice to growers of coconut, and to persons engaged in any coconut industry;]

(c) encouraging the adoption of improved methods in cultivation;

(d) carrying on such propaganda in the interests of the coconut industry as may be necessary;

(e) collecting statistics from growers, dealers, millers and other sources on all relevant matters bearing on the industry;

(f) fixing grade standards of copra and its products;

(g) recommending the maximum and minimum prices to be fixed for copra;

(h) advising on all matters which requite attention for the development of the industry;

(i) improving the marketing of coconuts in India and abroad and suggesting suitable measures to prevent unfair competition;

(j) assisting in the control of insects and other pests and diseases of coconut trees;

(k) promoting and encouraging co-operative efforts among the coconut growers and in the coconut industries;

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

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

(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 itself may think necessary or advisable in order to carry out the purposes of this Act.]

Section 9-A. Occupiers of mills to supply certain particulars to Collector

¹[9-A. Occupiers of mills to supply certain particulars to Collector.-(1) The ² [occupier] of every mill shall-

(a) if the mill was established before the commencement of the Indian Coconut Committee (Amendment) Act, 1952 (69 of 1952), within fourteen days of such commencement; and

(b) if the mill is established after the commencement³ of the Indian Coconut Committee (Amendment) Act, 1952 (69 of 1952), within fourteen days of such establishment;

furnish to the Collector a statement containing the following particulars, namely:-

(i) the name and situation of the mill;

(ii) the name and address of the ⁴ [occupier];

(iii) the address to which communications relating to the mill may be sent; and

(iv) the total capacity of the mill to crush copra.

(2) Whoever fails to comply with the provisions of sub-section (1) shall be punishable with imprisonment which may extend to three months, or with fine which may extend to five hundred rupees, or with both.]

Section 10. Delivery of monthly returns

10. Delivery of monthly returns.-(1) The ¹ [occupier] of every mill shall furnish to the Collector, on or before the 7th day of each month, a return stating the total amount of copra consumed 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 copra consumed 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.

Section 11. Collection of cess by Collector

11. Collection of cess by Collector.-(1) On receiving any return made under Section 10, the Collector shall assess the amount of the duty 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 ¹ [occupier] of the mill requiring him to make payment of the amount assessed with thirty days of the service of the notice.

(2) If the ² [occupier] 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 ³ [occupier]:

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 at an amount higher than that at which it is assessable on the basis of the return without giving to the ⁴ [occupier] a reasonable opportunity of proving the correctness and completeness of the return.

(3) A notice under sub-section (1) may be served on the ⁵ [occupier] of a mill either by post or by delivering it or tendering it to the ⁶ [occupier] or his agent at the mill.

Section 12. Finality of assessment and recovery of unpaid duty

12. Finality of assessment and recovery of unpaid duty.-¹ [(1) Any ² [occupier] of a mill who is aggrieved by an assessment made under Section 11 may, within three months of the service of the notice referred to in sub-section (1) of that section, apply to the District Judge, or in a Presidency-town, to the Chief Judge of the Small Cause Court 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 ³ [occupier] 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 or the Chief Judge of the Small Cause Court, as the case may be, shall be final.]

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

Section 13. Power to inspect mills and take copies of records and accounts

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 ¹ [during working hours], with or without notice to the ² [occupier], examine the ³ [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:

⁴[Provided that nothing in this section shall be deemed to authorize the examination of any description or formulae of any trade process.]

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Section 14. Information acquired to be confidential

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.

Section 15. [Repealed]

15. Application of proceeds of duty.-[Repealed by the Indian Coconut Committee (Amendment) Act, 1946 (15 of 1946), Section 8.]

Section 16. Keeping and auditing of accounts

16. Keeping and auditing of accounts.-(1) The Committee shall publish an annual report and shall keep accounts of all duty received by it under this Act and of the manner in which it is expended and shall also 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, expended otherwise than in pursuance of the purposes of this Act.

(3) If any item is disallowed, an appeal shall lie to the Central Government whose decision shall be final.

Section 17. Dissolution of Committee

17. Dissolution of Committee.-The Central Government may ¹ [with the previous approval of ² [* * *] ³ [the House of the People],] 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 ⁴ [* * *] the Central Government and this Act shall be deemed to have been repealed.

Section 18. Power of the Central Government to make rules

18. Power of the Central Government to make rules.-(1) The Central Government may make ¹rules 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) for prescribing the time within which nominations or elections shall be made under Section 4 whether in the first instance or on the occurrence of vacancies;

(b) for prescribing the term of office of the members of the Committee;

(c) for prescribing the circumstances in which and the authority by which any member may be removed;

(d) for prescribing the quorum of the Committee;

(e) for the holding of a minimum number of meetings of the Committee during any year;

(f) for 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) for the definition of 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) for the regulation of the travelling allowances of members of the Committee and of their remuneration, if any;

(i) for the definition of 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) for the regulation of the grant of pay 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) for the regulation of the payment of pensions, gratuities, compassionate allowances and travelling allowances to officers and servants of the Committee;

(l) for prescribing the establishment and maintenance of a ²provident 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) for prescribing the preparation of budget estimates of the annual receipts and expenditure of the ³ [Fund] 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) for defining the powers of the Committee, the Standing Finance Sub-committee, if any, and the President, respectively, in regard to the expenditure ⁴ [from the Fund], whether provision has or has not been made in the budget estimates or by re-appropriation of estimated savings in the budget estimates of expenditure;

(o) for prescribing the maintenance of accounts of the receipts and expenditure of the ⁵ [Fund] and providing for the audit of such accounts;

(p) for prescribing 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) for determining the custody in which the current account of the ⁶ [Fund] shall be kept, and the bank or banks at which surplus monies at the credit of the ⁷ [Fund] may be deposited at interest, and the conditions on which such monies may be otherwise invested;

(r) for prescribing the preparation of a statement showing the sums allotted to Departments of Agriculture 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;

⁸[(rr) for prescribing the manner in which any amount of duty paid in excess may be refunded;]

(s) for prescribing the duties of the officers appointed under Section 8, and the powers and duties of the Secretary of the Committee.

(t) any other matter which is to be or may be prescribed.

Section 19. Power of the Committee to make regulations

19. Power of the Committee to make regulations.-The Committee may, with the previous sanction of the Central Government, make ¹regulations consistent with this Act and with any rules made under Section 18 to provide for all or any of the following matters, namely:-

(a) the appointment of a Standing Finance Sub-committee or other Sub-committee 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-committees, 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;

(g) generally all matters incidental to the provident fund and the investment thereof.

Section 20. Publication of rules and regulations

20. Publication of rules and regulations.-All rules made under Section 18 and all regulations made under Section 19 shall be published in the Gazette of India.