Preamble
Andhra Pradesh Rural Development Cess (Amendment) Act, 20001
| [Andhra Pradesh Act No. 22 of 2000] | [2nd May, 2000] |
An Act further to amend the Andhra Pradesh Rural Development Cess Act, 1996
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Fifty-first Year of the Republic of India, as follows:-
SOR Statement of Objects and Reasons
STATEMENT OF OBJECTS AND REASONS
According to section 7 of the Andhra Pradesh Rural Development Cess Act, 1996 a miller has to pay Rural Development Cess at the rate of 5% on the value of paddy purchased within the State. Food Corporation of India reimburses all the taxes and the Cesses paid to Government by the Miller for the supplies of rice made to it. The present procedure of collection of Rural Development Cess from large number of Millers who supply rice under levy to Food Corporation of India is found to be cumbersome and causing undue delay and administrative difficulties. In order to over come the difficulty, Government have decided to amend the said Act, so as to enable the Food Corporation of India and other agencies to deduct the amount of Rural Development Cess from the amounts payable to the Miller and remit the same to Government directly.
This Bill seeks to give effect to the above decision.
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Andhra Pradesh Rural Development Cess (Amendment) Act, 2000.
(2) It shall come into force on such date as the Government may, by notification, appoint.
Section 2. Insertion of new section 7A
2. Insertion of new section 7A.- In the Andhra Pradesh Rural Development Cess Act, 1996, (Act 11 of 1996) after section 7, the following shall be inserted, namely:-
7A(1) Collection of cess by deduction from the amounts payable to dealers.- Notwithstanding anything contained in this Act, a Department of the Central Government or the State Government or an Industrial Commercial or trading undertaking of the Central Government or the State Government, or a local authority or a statutory body, or a company registered under the Companies Act, 1956 or any other person which, the Government may notify from time to time shall deduct from out of the amounts payable by them to a dealer in respect of goods purchased by them, an amount as per the calculation prescribed:
Provided that in the case of food Corporation of India and Andhra Pradesh Civil Supplies Corporation, whenever rice is purchased from the dealers the Rural Development Cess component on the corresponding paddy shall be the amount deductable under this sub-section.
(2) The cess deducted under sub-section (1) shall be remitted to Government in such manner and within such time as may be prescribed.
(3) The authority or person making deduction under sub-section (1) shall furnish to the dealer from whom such deduction is made, a certificate, containing such particulars as may be prescribed.
(4) If any such authority or person defaults to deduct the cess specified under sub-section (1) or defaults to remit the amount so deducted or any portion thereof as required under sub-section (2), it shall be liable to pay, in addition to the amount deductable, interest at the rates specified in sub-section (3) of section 7 of the Act on the amount with respect to which the default has taken place from the date of default to the date on which such amount is remitted.
(5) The mode of deduction under sub-section (2) shall be without prejudice to any other mode of recovery of cess due under this Act from the dealer liable to pay Rural Development Cess.