No. F. 17 (1) /
79 Pub):••The following Ordinance made by the President
is hereby published for general information:--
Whereas it is expedient to
validate the levy and collection of excise duty on enhanced rate on stocks
of sugar held by sugar mills on the 7th June, 1975, and to provide for
the collection of excise duty on such enhanced rate on the said stocks;
And whereas the President is
satisfied that circumstances exist which render it necessary to take immediate
action;
Now therefore, in pursuance
of the Proclamation of the fifth day of July, 1977, read with the Laws
(Continuance in Force) Order, 1977 (C.M.L.A. Order NO.1 of 1977), and
in exercise of all powers enabling him in that behalf, the President is
pleased to make and promulgate the following Ordinance:--
1. Short title and
commencement:-- (l) This Ordinance may be called the Central
Excise Duty on Sugar (Validation) Ordinance, 1979.
(2) It shall come into force
at once.
2. Validation of levy
and collection of central excise duty on enhanced rate, etc. ••
Notwithstanding anything contained in the Central Excise and Salt Act,
1944 (I of 1944), or in any rule or notification made or issued there
under, or in any judgment of a Court, the central excise duty levied and
collected on stocks of sugar held by sugar mills on 7th June, 1975, at
the rate of twenty-seven rupees and twenty-two paisas per cwt. in addition
to the excise duty chargeable from the sugar mills under sub-section (4)
of Sec. 3 of the said Act for the year 1974-75 shall be deemed to have
been validly levied and collected and shall not be liable to be refunded
and so much of such duty as has not been paid, collected or, realized
,before the coming into force of this Ordinance shall be recoverable in
accordance with provisions of the said Act and the rules made there under.
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