Act Description : LIMESTONE AND DOLOMITE MINES LABOUR WELFARE FUND ACT, 1972
Act Details :-
LIMESTONE AND DOLOMITE MINES LABOUR WELFARE FUND ACT, 1972
62 of 1972
2nd December, 1972
Welfare measures to ameliorate the living conditions of the labour employed in the limestone and dolomite muling industry are not generally satisfactory. Statutory Welfare Funds exist for mica, coal and iron ore mining industries, such Funds having been established under the Mica Mines Labour Welfare Fund Act, 1946; The Coal Mines Labour Welfare Fund Act, 1947 and the Iron Ore Mines Labour Welfare Cess Act, 1961, respectively. In order to provide welfare measures for the labour employed in the limestone and dolomite mining industry also, it is proposed to establish a Welfare Fund in relation to that industry. For this purpose it is proposed to levy, as a cess, a duty of excise on so much of limestone or dolomite produced in any mine as is sold or otherwise disposed of to the occupier of any factory or as is used by the owner of such mine for any purpose in connection with the manufacture of cement, iron or steel. The rate of cess will be such rate not exceeding one rupee per metric tonne of limestone or dolomite as the Government may, from time to time, fix. 2. The proposed Fund is intended to supplement and not to supplement the efforts of the employers of the State Governments to ameliorate the living conditions of the labour employed in limestone or dolomite minimum or dolomite mining industry. 3. lt is proposed to administer the Fund in consultation with an Advisory Committee which, to begin with will be set up in each of the major limestone and dolomite producing-States power is being taken by the Central
Government to set up a Central Advisory Committee to co-ordinate the activities of the state Advisory Committees and to ensure their effective functioning. ' 4. The Bill is mainly designed to achieve the above objectives.- Gaz. of Indie,29-8- 1972, Pi. II, S. 2i Bxt. p. (M 7. Amending Act 70 of 1982-The Limestone and Dolomite Mines Labour Welfare Fund Act,1972, was enacted with a view to ameliorating the living conditions of labour employed in limestone a nil dolomite mines. It provides for the levy and collection of a cess on limestone and dolomite consumed in factories and for the crediting of the proceeds of the cess, after due appropriation, to the Limestone and Dolomite Mines Labour Welfare Fund.
The Act also provides for the application of the said Fund for meeting the expenditure in connection with welfare measures undertaken for the benefit of workers engaged in limestone and dolomite mines. 2. The 1972 Act does not define the expression "limestone". To secure that minerals like lime-shell, calcarequs sand and sea sand essentially composed of lime-shell, marl, kankar or lime kankar which are similar in composition to limestone are also treated as limestone for the purposes of the Act, it is proposed to include a definition of limestone in the Act (clause 2 of the Bill). ' 3. In an appeal under the rules made under the Act, the view has been taken that an owner of a mine who uses the limestone or dolomite produced in the mine would be liable for payment of duty under the Act only when such limestone or dolomite is used in connection with the manufacture of cement, iron or steel. The Act has all along been administered on the basis that the duty is leviable not only when the owner uses the limestone or dolomite for the manufacture of cement, iron or steel, but also when he uses it for other purposes, such as, manufacture of ferro -alloys alloy steels, chemicals, sugar, paper, fertilizers, refractories and iron ore pelletisation. It is, therefore, proposed to amend Ss. 3 and 4 of the Act suitably to bring out this intention clearly and to validate levies made in the past in accordance with this intention (clauses 3, 4 and 8 of the Bill). 4. The other amendments proposed in the Bill, which are of a minor nature, are as follows:- (a) a provision is being included to enable the Advisory Committees under the Act to co-opt members (clause 5 of the Bill); (b) the power to make inspections under the Act, which at present can be exercised only by Inspectors and Welfare Administrators under the Act, is proposed to be conferred on the Welfare Commissioners under the Act who rank above Welfare Administrators (Clause 6 of Bill); (c) with a view to keeping track of the mode of disposal of minerals, provision is being made to enable the Central Government to make rules for collection of statistical information from purchasing agents and stockiest of limestone and dolomite (clause 7(b) of the Bill). 5. The Bill seeks to achieve the above objects - Gaz. of India, 5-3-1982, Pt. II, S. 2, Ext., p. 142.
An Act to provide for the levy and collection of a cess on limestone and dolomite for the financing of activities to promote the welfare of persons employed in the limestone and dolomite mines. Be it enacted by Parliament in the Twenty-third
Year of the Republic of India as follows:-
SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT
(1) This Act may be called the Limestone and Dolomite Mines Labour Welfare Fund Act, 1972.
(2) It extends to the whole of India.
(3) It shall come into force on such date 2as the Central Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different States.
SECTION 02: DEFINITIONS
In this Act, unless the context otherwise requires,-
(a) "agent" and "owner" have the meanings respectively assigned to them in clauses (c) and (1) of sub -section (1) of section 2 of the Mines Act, 1952-;
(b) "factory" and "occupier" have the meanings respectively assigned to them in clauses (m) and (n) of section 2 of the Factories Act, 1948-;3[(bb) "Limestone" includes minerals like lime-shell, calcareous sand and sea sand essentially composed of lime shell, marl, kankar. or lime kankar;]
(c) "manager" means the manager referred to in section 17 of the Mines Act, 1952-;
(d) a person is said to be employed in a limestone or dolomite mine,-
(1) if he is employed within the premises or in the vicinity of such mine by the owner, agent or manager of such mine or by a contractor or any other agency exclusively in any one or more of the following, namely:-
(i) any limestone or dolomite mining operation;
(ii) the operation, servicing, maintenance or repair of any machinery or any part thereof used in or about such mine;
(iii) the loading, unloading or despatch of limestone or dolomite or any other material connected with the mining of limestone or dolomite;
(iv) any work in any office, canteen or creche situate within the precincts of such mine;
(v) any welfare, health, sanitary or conservancy services or any, watch and ward duties at any place situate within such premises or vicinity, not being a place occupied by any residential building; or
(2) If, in any such area as may be notified by the Central Government in the Official Gazette in this behalf, he is employed by the owner, agent or manager of such mine or by a contractor or any other agency exclusively in the loading, unloading or despatch of limestone or dolomite or any other material connected with the mining of limestone or dolomite;
(e) "prescribed" means prescribed by rules made under this Act.
SECTION 03: LEVY AND COLLECTION OF CESS ON LIMESTONE AND DOLOMITE
With effect from such date 4as the Central Government may, by notification in the Official Gazette, appoint, there shall be levied and collected as a cess for the purposes of this Act on so much of limestone and dolomite produced in any mine-
(i) as is sold or otherwise disposed of to the occupier of any factory; or
(ii) as is used by the owner of such mine for any purpose in connection with the manufacture of cement,5[iron, steel, ferroalloys, alloy steels, chemicals sugar, paper, fertilizers, refractories, iron ore, pelletisation or such other article or goods or class
of articles or goods, as the Central Government may, from time to time, specify by notification, in the Official Gazette,] ; a duty of excise, at such rate not exceeding one rupee per metric ton of limestone or dolomite, as the case may be, as the
Central Government may, from time to time, fix by notification in the Official Gazette.
SECTION 04: PAYMENT OF DUTY OF EXCISE
(1) Every duty of excise liviable under this Act on limestone or dolomite shall be payable,-
(a) to the occupier of the factory, by the person by whom such limestone or dolomite is sold or otherwise disposed of to such occupier;
(b) to the Central Government, by the owner of the limestone or dolomite mine where the limestone or dolomite is used by such owner for any purpose in connection with the manufacture of7[any article or goods referred to in or specified under clause (ii) of section 3-], within such period as may be prescribed;
(2) All amounts referred to in clause (a) of sub-section (1) shall be collected by the occupier of the factory in such manner, and paid by him to the Central Government within such period, as may be prescribed.
SECTION 05: APPLICATION OF PROCEEDS OF DUTY OF EXCISE
(1) An amount equivalent to the proceeds of the duty of excise levied under this Act, reduced by the cost of collection as determined by the Central Govt. together with any income from investment of the said amount and any other moneys received by the Central Government for the purposes of this Act, shall, after due appropriation made by Parliament by law, be paid to the credit of a fund to be called the Limestone and Dolomite Labour Welfare Fund (hereinafter referred to as the Fund).
(2) The Fund shall be applied by the Central Government to meet the expenditure incurred in connection with measures which, in the opinion of that Government, are necessary or expedient to promote the welfare of persons employed in the limestone or dolomite mines; and in particular-
(a) to defray the cost of measures for the benefit of persons employed in the limestone or dolomite mines directed towards-
(i) the improvement of public health and sanitation, the prevention of disease and the provision and improvement of medical facilities;
(ii) the provision and improvement of water supplies and facilities for washing;
(iii) the provision and improvement of educational facilities; and
(iv) the improvement of standards of living including housing and nutrition, the amelioration of social conditions and the provision of recreational facilities;
8[(v) the provisions of family welfare, including family planning education and services;]
(b) to grant loan or subsidy to a State Government, a local authority or the owner of a limestone or dolomite mine, in aid of any scheme approved by the Central Government for any purpose connected with the welfare of persons employed in limestone or dolomite mines;
(c) to pay annually grants-in-aid to such of the owners of limestone or dolomite mines who provide to the satisfaction of the Central Government welfare facilities of the prescribed standard for the benefit of person employed in their mines, so, however, that the amount payable as grants -in-aid to any such owner shall not exceed-
(i) the amount spent by him in the provision of welfare facilities as determined by the Central Government or any person specified by it in this behalf, or
(ii) such amount as may be prescribed, whichever is less : Provided that no grant-in-aid shall be payable in respect of any welfare facilities provided by the owner of a limestone or dolomite mine where the amount spent thereon determined as aforesaid is less than the amount prescribed in this behalf;
(d) to meet the allowances, if any, of the members of the Advisory Committees and the Central Advisory Committee constituted under sections 6-and7-respectively and the salaries and allowances, if any, of persons appointed under section 8-;
(e) any other expenditure which the Central Government may direct to be defrayed from the Fund.
SECTION 06: ADVISORY COMMITTEES
(1) The Central Government may constitute as many Advisory Committees as it thinks fit, but not exceeding one for each of the principal limestone or dolomite producing States, to advise the Central Government on such matters arising out of the administration of this Act as may be referred to it by that Government, including matters relating to the application of the Fund.
(2) Each Advisory Committee shall consist of such number of persons as may be appointed to it by the Central Government and the members shall be chosen in such manner as may be prescribed: Provided that each Advisory Committee shall include
an equal number of members representing the Government, the owners of limestone and dolomite mines and the persons employed in the limestone and dolomite mines and that at least one member of each such Committee shall be a woman.
(3) The Chairman of each Advisory Committee shall be appointed' by the Central Government.
(4) The Central Government shall publish in the Official Gazette the names of all members of every Advisory Committee.
SECTION 07: CENTRAL ADVISORY COMMITTEE
(1) The Central Government may constitute a Central Advisory Committee to co-ordinate the work of the Advisory Committees constituted under section 6-and to advise the Central Government on any matter arising out of the administration of this Act.
(2) The Central Advisory Committee shall consist of such number of persons as may be appointed to it by the Central Government and the members shall be chosen in such manner as may be prescribed: Provided that the Central Advisory Committee shall include an equal number of members representing the Government, the owners of limestone and dolomite mines and the persons employed in the limestone and dolomite mines.
(3) The Chairman of the Central Advisory Committee shall be appointed by the Central Government.
(4) The Central Government shall publish in the Official Gazette the names of all members of the Central Advisory Committee.
SECTION 07A: POWER TO CO-OPT, ETC
(1) An Advisory Committee or the Central Advisory Committee may, at any time and for such period as it thinks fit, co-opt any person or persons to the Committee.
(2) A person co-opted under sub-section (1) to a Committee shall exercise and discharge all the powers and functions of a member thereof, but shall not be entitled to vote.]
SECTION 08: APPOINTMENT OF INSPECTORS, ETC. AND THEIR POWERS
(1) The Central Government may appoint as many 10[Welfare Commissioners, Welfare Administrators, Inspectors] and such other officers and staff as it thinks necessary for the purposes of this Act.
(2) Every person so appointed shall be deemed to be a pubic servant within the meaning of section 21 of the Indian Penal Code-
(3)11[Any Welfare Commissioner, Welfare Administrator or Inspector] may,-
(a) with such assistance, if any, as he may think fit, enter at any reasonable time any place which he considers it necessary to enter for carrying out the purposes of this Act.
(b) do within such place anything necessary for the proper discharge of his duties; and
(c) exercise such other powers as may be prescribed.
SECTION 09: POWER OF CENTRAL GOVERNMENT TO EXEMPT
Notwithstanding anything contained in this Act, if the Central Government is satisfied that there is in force in any State or part thereof a law making adequate provision for the financing of activities to promote the welfare of persons employed in the limestone or dolomite mines, it may, by notification in the Official Gazette, direct that all or any of the provisions of this Act shall not apply or shall apply to such State or part thereof subject to such exceptions and modifications as may be specified in the notification.
SECTION 10: ANNUAL REPORT OF ACTIVITIES FINANCED UNDER THE ACT
The Central Government shall, as soon as may be, after the end of each financial year cause to be published in the Official Gazette a report giving an account of its activities financed under this Act during the previous financial year, together with a statement of accounts.
SECTION 11: INTEREST PAYABLE BY OCCUPIERS OF FACTORIES AND OWNERS OF MINES
If any occupier of a factory or any owner of a limestone or dolomite mine fails to pay any amount payable by him to the Central Government under section 4-within the period prescribed therefore under that section, such occupier or owner, as the case may be, shall be liable to pay simple interest at twelve per cent, per annum on the amount to be paid, from the date on which such payment is due till such amount is actually paid.
SECTION 12: PENALTY FOR NON-PAYMENT OF DUTY OF EXCISE WITHIN THE PRESCRIBED PERIOD
If any duty of excise payable by the occupier of the factory or the owner of the limestone or dolomite mine to the Central Government under section 4-is not paid to that Government within the period prescribed there under, it shall be deemed to be in arrears and the authority prescribed in this behalf may, after such inquiry as it deems fit, impose on the occupier of the factory or, as the case may be, on the owner of the limestone or dolomite mine a penalty not exceeding the amount of duty of excise in arrears: Provided that before imposing any such penalty such occupier or such owner, as the case may be, shall be given a reasonable opportunity of being heard and, if after such hearing the said authority is satisfied that the default was for any good and sufficient reason, no penalty shall be imposed under this section.
SECTION 13: RECOVERY OF AMOUNTS DUE UNDER THE ACT
Any amount due under this Act (including the interest or penalty, if any, payable under section 11 –or section 12 -, as the case may be from any occupier of a factory or any owner of a limestone or dolomite mine may be recovered by the Central Government in the same manner as an arrear of land revenue.
SECTION 14: PENALTY FOR EVASION OF DUTY OF EXCISE
(1) Whoever wilfully or intentionally evades or attempts to evade the payment of duty of excise payable by him to the Central Government under this Act, shall on conviction, be punishable with imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
(2) No court shall take cognizance of an offence punishable under this section, save on a complaint made by or under the authority of the Central Government.
SECTION 15: OFFENCES BY COMPANIES
(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of; any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
SECTION 16: POWER TO MAKE RULES
(1) The Central Government may, by notification in the Official Gazette and subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for-
(a) the assessment and collection of the duty of excise levied under this Act;
(b) the period within which the person selling or otherwise disposing of the limestone or dolomite to the occupier of the factory shall pay the duty of excise to such occupier;
(c) the period within which the owner of the limestone or dolomite mine shall pay the duty of excise to the Central Government;
(d) the manner in which the occupier of the factory shall collect the duty of excise;
(e) the period within which the occupier of the factory shall pay to the Central Government the duty of excise collected by him;
(f) the determination of the cost of collection of the duty of excise, levied under this Act;
(g) the manner in which the Fund may be applied for the measures specified in section 5-;
(h) the conditions governing the grant of loan or subsidy under clause (b) of sub-section (2) of section 5-;
(i) the standard of welfare facilities to be provided by owners of limestone or dolomite mines for the purposes of clause (c) of subsection (2) of section 5-;
(j) the determination of the amounts referred to in sub-clause (ii) of clause (c) of sub-section (2) of section 5-and in the proviso to that clause;
(k) the composition of the Advisory Committees and the Central Advisory Committee constituted under sections 6-and7-respectively, the manner in which the members thereof shall be chosen, the term of office of such members, the allowances, if any, payable to them, and ,the manner in which the said Advisory Committees and the Central Advisory Committee shall conduct their business;
(l) the recruitment, conditions of service and the duties of all persons appointed under section 8-;
(m) the powers that may be exercised by12[a Welfare Commissioner or a Welfare Administrator or an Inspector] under section 8-;
(n) the furnishing to the Central Government by the occupier of factories13[the purchasing agents or stockists of limestone or dolomite] and the owners, agents or managers of limestone or dolomite mines, of such statistical and other information as may be required to be furnished from time to time by the Governments;
(o) the authority which may impose any penalty under section 12-.
(3) In making any rule under clause (b) or clause (n) of sub-section (2) the Central Government may direct that a breach thereof shall be punishable with fine which may extend to five hundred rupees.
(4) Every rule made under this section shall be laid, as soon as may be after it is made before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if before the expiry of the session immediately following the session or the successive sessions aforesaid both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified from or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
Footnotes:
2. 1-12 -1973 has been so notified-See G.S.R. 1272 published in Gaz. of Ind., 24-11-1973, Pt. II, S. 3(i), p. 2248.
3. Inserted by the Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Act 70 of 1972, S. 2 (13-11-1982).
4. With effect from l -12 -1973 a duty of excise at 20 paise per metric tonne has been levied -SeeG.S.R. 1274, published in Gaz. ofind. 1973, Pt. II, S. 3(i), p. 2282 -See also Gaz. of ind., 22-4-88, Pt. II, S. 3(i), Ext., p. 2 (No. 216), wherein a duty of excise at 50 paise per metric tonne levied.
5. Substituted and deemed always to have been so substituted for the words 'iron or steel" by the Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Act, 1982 (70 of 1982), S. 3(a).
7. Substituted and deemed always to have been so substituted by the Limestone and Dolomite Mines Labour Welfare Fund (Amendment) Act, 1982 (70 of 1982), S. 4.
8. Inserted by Labour Fund Laws (Amendment) Act (15 of 1987), S. 3 (22-5-87).
9. Inserted by Labour Fund Laws (Amendment) Act (15 of 1987), S. 3 (22-5-87).
10. Inserted by Labour Fund Laws (Amendment) Act (15 of 1987), S. 3 (22-5-87).
11. Substituted for the words "Any Inspector or Welfare Administrator", the Limestone and Dolomite
Mines Labour Welfare Fund (Amendment) Act, 1982.
12. Substituted for the words "an Inspector or a Welfare Administrator" by the Limestone and Dolomite
Mines Labour Welfare Fund (Amendment) Act, 1982 (70 of 1982), S.7(a) (13-11-1982).
13. Inserted the Limestone and Dolomite Mines Labour Welfare Fund
LIMESTONE AND DOLOMITE MINES LABOUR WELFARE FUND RULES, 1973
RULE 01: SHORT TITLE AND COMMENCEMENT
(1) These rules may be called the Lime- stone and Dolomite Mines Labour Welfare Fund Rules, 1973.
(2) They shall come into force on the 1st day of December, 1973.
RULE 02: DEFINITIONS
In these rules, unless the context otherwise requires,-
(1) "the Act" means the Limestone and Dolomite Mines Labour Welfare fund Act, 1972 (62 of 1972);
(2)2[***]
(3) "Central Advisory Committee" means a Committee constituted under Sec. 7 of the Act;
(4) "Chairman" means the Chairman of an Advisory Committee or the Central Advisory Committee, as the case may be;
(5) "Commissioner ' means a Limestone and Dolomite Mines Welfare Com- missioner appointed by the Central Government under Sec. 8 , for the State or States concerned;
(6) "Form" means a form appended to these rules;
(7) "Fund" means the Limestone and Dolomite Mines Labour Welfare Fund;
(8) "Member" means a member of an Advisory Committee or the Central Advisory, Committee, as the case may be;
(9) "Schedule" means a schedule appended to these rules;
(10) "Section" means a section of the Act;
(11) "Treasury" means any Government Treasury or sub-treasury.
RULE 03: COMPOSITION
(a) The Central Advisory Committee shall consist of the following persons, to be appointed by the Central Government, namely: (i) Chairman;
(ii) an officer of the Central Government, who shall be the Vice -chairman, ex-officio;
(iii) two officers of the Central Government to be nominated by the Government, ex -officio,
4(iv) Three Welfare Commissioners to be nominated by the Central Government ex-office;
(v) such number of persons to represent the owners of Limestone and Dolomite Mines as are equal in number of the aggregate of those provided in sub-clauses
(ii) to (iv) to be appointed, after consultation with such organisations, if any, or the owners as may be recognised by the Central (government in this behalf;
(vi) such number of persons, of whom one shall be a woman, to represent the persons employed in Limestone and Dolomite Mines are equal in number to those provided in sub-clause (v) to be appointed, after consultation with such organisations, if any, of persons so employed as may be recognised by the Central Government in this behalf.]
(b) An officer of the Central Government shall be the Secretary of the Central Advisory Committee and shall be entitled to attend and take part in the meetings of the Committee, but shall not be entitled to vote.
(2)
(a) Each Advisory Committee constituted under Sec. 6shall consist of the following persons, to be appointed by the Central Government, namely :
(i) the Chairman;
(ii") an officer caller the Limestone and Dolomite Mines Welfare Commissioner, who shall be the Vice- Chairman -ex-officio,
(iii) one representative of the Central Government-ex-officio;
(iv) a Member of the Legislative Assembly appointed in consultation with the Government of the State concerned;
(v) two persons to represent the owners of the Limestone and Dolomite Mines, to be appointed, after consultation with the organisations of the owners, if any, as may be recognised by the Central Government;
(vi) two persons to,represent the persons employed in the Limestone and Dolomite Mines, to be appointed after consultation with the organisations of the persons employed, if any, as may be recognised by the Central Government;
(vii) a woman; if no woman has been appointed under sub-clause (vi).
(b) An officer of the Limestone and Dolomite Mines Labour Welfare Organisation of the State or States concerned shall be the Secretary of the Advisory Committee and shall be entitled to attend and take part in the meetings of the Committee, but shall not be entitled to vote.
RULE 04: TERM OF OFFICE
Comments The word "or"-Meaning of. -The expression "or" must be given its plain and ordinary meaning. It is a disjuncture. It indicates that the powers contained in the rule before and after the word "or" were meant to lay down two distinct powers relating to the discretion of the Court and it could adopt either depending upon the peculiar facts of the case.4Rules and their legislative character.-Since the rules are legislative in character, they must harmoniously be interpreted as a connected whole giving life and force to each word, phrase and rule and no part thereof should be rendered nugatory or a surplus age. Resort to iron out the creases could be had only when the construction of the relevant rule, phrase or word would lead to unintended absurd results.5Rules-Construction of.-Whenever the rules are plain and unambiguous and precise words have been used while framing the rules, it has always been the well settled law that the Court is bound to construe such words in their ordinary sense and give them full effect.6
RULE 05: RESIGNATION
A non-official member may resign his office by letter addressed to the Chairman and the resignation shall take effect from the date of its acceptance or on the expiry of thirty days from the date of its receipt by the Chairman whichever is earlier.
RULE 06: ABSENCE FROM INDIA
(1) Before a non-official member leaves India he shall intimate to the Chairman the date of the departure from and the date of his expected return to India, and if he intends to be absent from India for a period longer than six months, he shall tender his resignation.
(2) If any such member leaves India without taking action as required under sub-rule (L), he shall be deemed to have resigned with effect from the date of his departure from India.
RULE 07: VACATION OF OFFICE
A non-official member shall be deemed to have vacated his office,-
(a) if he becomes of unsound mind or is declared insolvent: or
(b) if he is convicted for any offence which in the opinion of the Central Government involves moral turpitude: or
(c) if he is absent from three consecutive meetings of the Advisory Committee or the Central Advisory Committee without leave of absence from the Chairman; or
(d) if, in the opinion of the Central Government it is not desirable that he should continue to be a member of the committee: or
{e) if he ceases to represent the interest for representing which he was appointed.
RULE 08: POWER TO CO-OPT
(1) An Advisory Committee or the Central Advisory Committee may, at any time and for such period as it thinks fit, co-opt any person or persons to the Advisory Committee.
(2) A person co-opted under sub-rule (1) shall exercise all the powers and functions of a member under these rules, but shall not be entitled to vote.
RULE 09: POWER TO INVITE PERSONS TO ATTEND MEETINGS
An Advisory Committee or the Central Advisory Committee or its Chairman may at any time and for such meeting or meetings as is or are considered necessary, invite any person or persons to attend the meeting or meetings of the Committee and a person or persons so invited shall exercise all the powers of a member under these rules except that he or they shall not be entitled to vote on any question coming before the Committee.
RULE 10: REMUNERATION TO MEMBERS
(1) Every non-official member, including a non -official member co-opted under rule 8, shall be entitled to receive traveling allowance and daily allowance in accordance with the instructions contained in the Ministry of Finance Office Memorandum
No. F 6(26)-E.IV/59, dated the 5thSeptember, 1960, as for the time being In force.
(2) Non-official members who are resident at the places where the meetings are held shall be entitled only to the actual cost of conveyance hire subject to a maximum of Rs. 10 per day.
(3) The allowances under this rule shall be admissible only on production of a certificate' by the non-official members to the effect that they have not claimed or drawn travelling or daily allowance in respect of the journeys and halts from any other source.
RULE 11: DISPOSAL OF BUSINESS
(1) Every question which an Advisory Committee or the Central Advisory Committee is required to take into consideration shall be considered either at a meeting or, if the Chairman so directs, by sending the necessary papers to every member for opinion : Provided that the papers may not be sent to a member who is absent from India.
(2) When a question is referred to an Advisory Committee or the Central Advisory Committee for opinion, any member may request that the question be considered at a meeting and thereupon the Chairman may and if the request is made by three or more members, shall, direct that it be so considered.
(3) If not less than three members of an Advisory Committee or the Central Advisory Committee request the Chairman thereof to refer any matter to the Committee, the Chairman shall refer that matter to it accordingly.
RULE 12: TIME AND PLACE OF MEETINGS
An Advisory Committee or the Central Advisory Committee shall meet at such places and times as may be appointed by the Chairman.
RULE 13: NOTICE OF MEETINGS AND LIST OF BUSINESS
(1) Notice shall be given to every member present in India at the time and place fixed for each ordinary meeting at least fifteen days before such meeting and every member shall be furnished with a list of business to be considered at the meeting:
Provided that when an emergency meeting is called by the Chairman such notice shall not be necessary.
(2) No business which is not on the list shall be considered at a meeting without the permission of the Chairman.
RULE 14: PRESIDING AT MEETINGS
The Chairman shall preside at every meeting at which he is present and in his absence, the Vice-Chairman shall preside.
RULE 15: QUORUM
No business shall be transacted at a meeting of an Advisory Committee or the Central Advisory Committee whether an ordinary or emergency meeting unless at least three members in the case of an Advisory Committee and ten members in the case of the Central Advisory Committee having the right to vote are present, of whom the Chairman or Vice-Chairman shall be one: Provided that if at any meeting less than three or ten, as the case may be, of such members attend, the Chairman may adjourn the meeting to a date not less than seven days later, informing the members present and sending notice to (he other members that he proposes to dispose of the business at the adjourned meeting whether there is a (quorum or not and It shall thereupon be lawful to dispose of the business at the adjourned meeting irrespective of the number of members attending it.
RULE 16: RECOMMENDATION BY MAJORITY
(1) Every question at a meeting of an Advisory Committee or the Central Advisory Committee shall be decided by a majority of votes of the members present and voting on that question: but the minority shall in all cases have the right of requiring their dissent to be noted.
(2) Every question referred to the members for opinion shall, unless the Chairman in pursuance of sub-rule (2) of rule 11 reserves it for consideration at a meeting, be decided in accordance with the opinion of the majority of members recording opinion with (he time allowed.
(3) In (he case of an equal division of votes or opinion, the Chairman shall be given an additional vote or opinion.
RULE 17: MINUTES OF MEETINGS
The proceedings of each meeting of an Advisory Committee or the Central Advisory Committee shall be circulated to all members present in India, as soon as possible after the meeting, shall be read out and confirmed at the next meeting of the Committee, shall be signed by the Chairman or the Vice-Chairman presiding, as the case may be, and shall thereafter be recorded in a minute book which shall be kept for permanent record.
RULE 18: HEADQUARTERS OF AN ADVISORY COMMITTEE OR THE CENTRAL ADVISORY COMMITTEE
The Headquarters of an Advisory Committee shall be at such place or places as may be fixed by the Central Government and the Headquarters of the Central Advisory Committee shall be in New Delhi.
RULE 19: EXECUTIVE OF AN ADVISORY COMMITTEE
(1) The Commissioner shall be the Chief Executive of an Advisory Committee and exercise the executive functions of the Committee on its behalf.
(2) The Secretary of an Advisory Committee shall carry out routine duties and shall exercise such powers and discharge such duties as the Commissioner may, with the approval of the Central Government, delegate to him.
RULE 20: STAFFPOWERS OF THE COMMISSIONER
(1) Subject to the provisions in the budget and the provision of rule 22and also subject to such powers as may be delegated to him by the Central Government, the Commissioner may create and fill technical and other posts to assist him In carrying out his duties, may Fix the scale of establishment and the salaries and allowances and determine the other conditions of service of officers and staff employed by him including the security to be taken from them:
Provided that: (i) the salaries and allowance of the staff appointed by the Commissioner under this rule shall be in accordance with the scales sanctioned by the Central Government for similar posts: and
(ii) the creation of a post with a maximum salary exceeding Rs. 500 per month shall require the previous sanction of the Central Government.
(2) The Commissioner may authorise the staff to give assistance to any Member of an Advisory Committee or a sub-committee of that committee or to any other authority exercising executive or advisory functions in connection with the Act.
RULE 21: CONDITIONS OF SERVICE OF PERSONS APPOINTED UNDER SEE. 8 OF THE ACT
Until other provision is made in this behalf, persons appointed under Sec. 8 of the Act shall be governed by such rules relating to the terms and conditions of service of Government servants generally, as may be made applicable, with modification, if any, to such persons by the Central Government.
RULE 22: SCHEMES OF EXPENDITURE
(1) The sanction of the Central Government to the budget shall, if no specific mention is made to the contrary, be deemed to Include sanction to expenditure on all approved schemes included in the budget.
(2) The Commissioner shall have power, subject to the provision in the sanctioned budget, to incur expenditure on administrative staff and welfare schemes: Provided that:
(i) he shall have no powers to sanction any scheme, not included in the budget, if it involves expenditure exceeding Rs. 50,000 nonrecurring and Rs. 5.000 recurring a year; and an any new scheme within these limits shall require the approval of the Finance Sub-
Committee before any expenditure on it is incurred.
(3) The Commissioner may sanction, without reference to the Advisory Committee, expenditure on contingencies, supplies and services and purchases of articles required for the running of the organisation under him subject to financial provision in the sanctioned budget and to the condition that the expenditure on any single object shall not exceed Rs. 2.000 non-recurring and Rs 400 recurring.
RULE 23: BUDGET
(1) The annual budget as prepared by the executive in consultation with the Finance Sub-Committee shall be considered by the Advisory Committee concerned each year and thereafter a copy of the budget, as approved by the Advisory Committee, shall be forwarded not later than the 1st day of October each year for sanction to the Central Government which may make such alterations therein as it considers necessary before according its sanction.
(2) The budget to be forwarded to the Central Government shall be accompanied by detailed self-contained notes explaining new schemes included therein.
RULE 24: OTHER MATTERS TO BE CONSIDERED BY THE ADVISORY COMMITTEE
(1) An Advisory Committee shall, besides carrying out its statutory duties, consider and advise upon any matter concerning these rules referred to it by the Central Government or State Government for advice.
(2) An Advisory Committee shall also consider the budget and any other matter that may be laid before it by the Commissioner.
RULE 25: COMMITTEE TO BE INFORMED OF EXPENDITURE
A memorandum setting forth any grant made or expenditure incurred since the last meeting shall be laid at each meeting of an Advisory Committee.
RULE 26: FINANCE SUB-COMMITTEE
(1) An Advisory Committee shall elect from among its members two persons of whom one shall be a person representing the owners of the limestone mines or dolomite mines or of both and the other representing the workers of the limestone mines or dolomite mines or of both to constitute a Finance Sub-Committee of which the Commissioner shall be an additional member and president.
(2) An Advisory Committee may at any lime co-opt a person or persons to the Finance Sub-Committee and any person so co-opted shall exercise all the powers and functions of a member of such sub-committee, but shall not be entitled to vole and shall not solely by reason of being so co-opted be a member of that Advisory Committee.
(3) Notice of every meeting of the Finance Sub-Committee shall be sent to the Chairman of the Advisory Committee who may attend such meeting if he so desires, and if he does so attend, he shall, notwithstanding anything contained in sub-rule (1), preside and shall be entitled to vole.
RULE 27: DUTIES OF THE FINANCE SUB-COMMITTEE
The duties of the Finance Sub - committee shall be to frame schemes of expenditure, to advise on the budget drawn up by the Executive of the Advisory Committee and on the accounts of the Advisory Committee and also in regard to all expenditure and to consider all schemes referred to in proviso (ii) to rule 22
RULE 28: OTHER SUB-COMMITTEES
Any Advisory Committee, may, as and when considered necessary, constitute from among its members, as many sub- committees as it may deem necessary for considering and reporting on such matters as may be specifically assigned to it.
RULE 29: MEETINGS OF SUB --COMMITTEES
The meetings and proceedings of the Finance Sub-Committee and any other sub-committee which may be constituted under rule 28shall be governed by the provisions herein contained for regulating the meetings and proceedings of an Advisory Committee in so far as the same are applicable.
RULE 30: GRANTS
(1) In each case in which a grant is made by or with the approval of the Central Government to a State Government, a local authority, the owner of a limestone or dolomite mine or any other person, in aid of any scheme approved by the Central
Government for the purposes of the Act, the Central Government may impose conditions necessary for ensuring:
(a) that the work for which the grant is made is duly and promptly executed and the money is actually utilised for the purpose for which it is granted:
(b) that the data on which the grant is calculated are in accordance with facts:
(c) that any particulars which the Central Government may from time to time require for the proper discharge of its responsibilities are promptly supplied:
(e) that proper accounts of the money granted are kept and are submitted for audit by such persons as the Central Government may authorise in this behalf: and
(f) that an additional statement of accounts together with a certificate of a Registered Accountant or other recognised body of auditors to the effect that the accounts are correct, is furnished by the grantee.
(2) Before making a grant to a local authority or the owner of a limestone or dolomite mine or any other person the Central Government shall require such local authority or owner, or such person, to execute a bond for the fulfillment of conditions imposed by the Central Government under sub -rule (1).
(3) It shall be the condition of every bond executed under sub-rule (2) that in the event of the local authority or owner of the mine or such person violating any condition imposed under sub-rule (1) such local authority or owner or person shall be liable to pay to the Central Government such sum by way of penalty as may be specified in the bond in addition to the refund of the entire remaining grant-in-aid.
RULE 31: STANDARD OF DISPENSARY SERVICES
(1) The standard of dispensary services to be provided by owners of limestone or dolomite mines for the purpose of getting the grants-in-aid envisaged in Cl. (d of sub-section (2) of Sec. 5of the Act shall be as specified in Sch. I, hereinafter In this rule and
in rules 32 and33 referred to hereinafter as the prescribed standard.
(2) There shall be maintained an independent dispensary at the site of each limestone or dolomite mine according to the prescribed standard: Provided that a common main dispensary may be maintained for several limestone or dolomite mines with branch dispensaries attached to each limestone or dolomite mine subject to the following conditions, namely:
(i) the common main dispensary shall maintain the standards prescribed for the aggregate number of workers of all the limestone or dolomite mines served by it or the standard maintained by it during the year 1972 whichever is higher:
(ii) every branch dispensary shall have a qualified doctor and a qualified compounder:
(iii) the common main dispensary shall be so situated that none of the limestone or dolomite mines served by it is more than fifteen kilometres away from it: and
(iv) the common main dispensary shall maintain an ambulance van for taking serious cases of injury and sickness from the branch dispensaries to the common main dispensary.
(3) The Commissioner may, if he is satisfied that any dispensary Is being efficiently run and serves the purpose for which it is established, waive any of the requirements specified in the prescribed standard : Provided that no such dispensary shall contain any room other than a store room which is less than four metres by three metres in area : Provided further that a medical licentiate may be appointed to be in -charge of a dispensary catering to more than 250 workers only if he has ten years experience as a medical officer in independent charge of a mine dispensary.
RULE 32: INSPECTION
The dispensary services maintained by owners of limestone or dolomite mine shall be inspected at intervals not exceeding one year by such medical or other officer as may be authorised by the Commissioner for the purpose or by the Commissioner himself whenever he considers it necessary and the inspecting officer or the Commissioner, as the case may be, shall, if the dispensary conforms to the prescribed standard, issue a certificate in Form A which shall be valid for a period of one year from the date of issue.
RULE 33: SUBMISSION OF PERIODIC RETURNS
Every owner of a limestone or dolomite mine who maintains a dispensary service according to the prescribed standard shall submit to the Commissioner,-
(i) in January and July of each year a statement showing the total amount of limestone or dolomite produced in his mine during the preceding six months: and
(ii) in January of each year a certified statement of expenditure incurred on the dispensary during the preceding twelve months.
RULE 34: STANDARD OF MATERNITY CENTRE
(1) The standard of maternity centre to be provided by owners of limestone or dolomite mines for the purpose of getting the grants-in-aid envisaged in Cl. (c) of sub-section (2) of Sec. 5of the Act shall be as specified in Sch. II, hereinafter in this rule and in rules 35 ,36and37 referred to as the prescribed standards.
(2) There shall be maintained an independent maternity centre at each limestone or dolomite mine according to the prescribed standard: Provided that a common main maternity centre may be maintained for several limestone or dolomite mines with branch maternity centres attached to each limestone or dolomite mine subject to the following conditions, namely:
(i) the common main maternity centre shall maintain the standards prescribed for the aggregate number of workers of all the limestone or dolomite mines served by it or the standard maintained by It during the year 1972 whichever is higher:
(ii) every branch maternity centre shall have a qualified doctor and a qualified compounder,
(iii) the common main maternity centre shall be so situated that none of the limestone or dolomite mines served by it is more than fifteen kilometres away from it: and
(iv) the common maternity centre shall maintain an ambulance van for taking serious cases from the branch maternity centres to the common maternity centre.
(3) The Commissioner may, if he is satisfied that a maternity centre is being efficiently run and serves the purpose for which it is established, waive any of the requirements specified in the prescribed standard: Provided that the functions of a lady health visitor may be performed by a fully qualified and registered mid-wife who has not less than ten years experience as a mid-wife : Provided further that a lady medical licentiate may be appointed to be in- charge of a maternity centre catering to more than 1,000 workers if she has ten years' experience as a medical officer in independent charge of a mine maternity centre.
RULE 35: INSPECTION
The maternity centre maintained by owners of limestone or dolomite mines shall be inspected at intervals not exceeding one year by such medical or other officer as may be authorised by the Commissioner for the purpose or by the Commissioner himself whenever he considers it necessary and the inspecting officer or the Commissioner as the case may be, shall, if the centre conforms to the prescribed standard, issue a certificate in Form B which shall be valid for a period of one year from the date of issue.
RULE 36: SUBMISSION OF PERIODIC RETURNS
Every owner of a limestone or dolomite mine who maintains a maternity centre according to the prescribed standard shall submit to the Commissioner in January of each year a certified statement of the expenditure incurred on (he maternity centre during the preceding twelve months.
RULE 37: EXTENT OF GRANT-IN-AID
Every owner of a limestone or a dolomite mine who maintains a dispensary or a maternity centre for the benefit of labour employed in his mine which conforms to the prescribed standard under rule 31or34 , as the case may be, and is subject to inspection under rule 32 or 35, as the case may be, shall, if he desires, to carry on improvement on the facilities existing on (he 1st April. 1973, be eligible, for such grant-in-aid in respect of nonrecurring expenditure on such improvement as the Central Government may decide, subject to the condition that it will not exceed 50 per cent. of the said expenditure.
RULE 38: STANDARD OF FACILITIES FOR EDUCATION AND RECREATION
(1) The standard of facilities for education and recreation of workers to be provided by owners of limestone or dolomite mines for the purpose of getting grants -in-aid as envisaged in Cl. (c) to subsection (2) of Sec. 5of the Act shall be as specified in Sch.
III. hereinafter in this rule and in rules 39 and40 referred to as the prescribed standard.
(2) There shall be maintained an independent welfare centre at each limestone or dolomite mine according to the prescribed standard.
(3) The Commissioner may, if lie is satisfied that the centre is being efficiently maintained and serves (he purpose for which it is established, waive any of the requirements specified in the prescribed standard.
RULE 39: INSPECTION
The welfare centre maintained by owners of limestone or dolomite mines shall be inspected at intervals not exceeding one year by such officer as may be authorised by the Commissioner for the purpose or by the Commissioner himself whenever he considers it necessary and the inspecting officer or the Commissioner, as the case may be. shall, if the centre conforms to the prescribed standard, issue a certificate in Form C which shall be valid for a period of one year from the dale of issue.
RULE 40: SUBMISSION OF PERIODIC RETURNS
Every owner of a limestone or dolomite mine who maintains a welfare centre according to the prescribed standard shall submit to the Commissioner:
(i) immediately on the establishment of the welfare centre, adequate proof to the satisfaction of (he Commissioner showing the capital expenditure incurred on the construction and equipment of the welfare centre, and
(ii) in January each year a certified statement of the expenditure Incurred on the welfare centre during the preceding twelve months:
Provided that the statement shall not include expenditure, if any incurred on repairs and replacements.
RULE 41: EXTENT OF GRANT IN AID
Every owner of a limestone or a dolomite mine who maintains a welfare centre for the benefit of the labour employed In his mine which conforms to the prescribed standard under rule 38and Is subject to inspection under rule 39be eligible to a grant -in -aid which shall not exceed 50 per cent. of the amount spent by the owner of the mine in the construction and equipment of the welfare centre subject to a maximum of Rs. 10.000.
RULE 42: ASSESSING AND COLLECTING AUTHORITY FOR DUTY OF EXCISE
The Commissioner shall be responsible for the assessment and collection of the cess levied under the Act.
RULE 43: MAINTENANCE OF REGISTERS
(1)(a) Every owner of a limestone or dolomite mine shall maintain in Form D a date-wise register of production and disposal of limestone or dolomite.
(b) At the close of each month, the entries made against each date in the register shall be totaled and the total production and disposal during the month shall be entered therein.
(c) The duty of excise, as fixed under Sec. 3, payable by the owner of the mine to the Central Government on the limestone or dolomite used by such owner for any purpose in connection with the manufacture of cement, iron or steel shall be worked out and recorded in the register itself. Explanation.-In calculating the duty of excise payable, a fraction of less than half a tonne in the total of limestone or dolomite used during the month shall be Ignored and a fraction of half or more than half of a tonne shall be reckoned as one tonne.
(2)(a) Every occupier of a factory receiving limestone or dolomite shall maintain in Form E a date-wise register of receipt of limestone or dolomite and the amount of duty of excise collected under Cl. (a) of sub-section (1) of Sec. 4, in the manner specified In sub-rule (4) of rule 47.
(b) At the close of each month, the entries made against each date In the register shall be totaled and the total quantity of limestone or dolomite and amount of duty of excise collected during the month shall be entered therein.
RULE 44: SUBMISSION OF RETURNS
(1) Every owner of a limestone or dolomite mine and every occupier of a factory receiving limestone or dolomite shall submit to the Commissioner, in duplicate, a return in Form D and Form E. respectively for each month in accordance with the entries made In the register maintained under sub-rule (1) or sub-rule (2) of rule 43 as the case may be, duly signed by him or any other person authorised by him In this behalf, so as to reach the Commissioner not later than the last day of the month following the month to which the return pertains.
(2) If by reason of the fact that no limestone or dolomite was produced or disposed of in any manner by the owner of a mine or likewise no limestone or dolomite was received or no duty of excise collected by the occupier of the factory during any month, such owner or the occupier, as the case may be, shall submit to the Commissioner, in duplicate, a nil return for that month, accompanied by a certificate to the effect duly signed by him or any other person duly authorised by him in this behalf, so as to reach the Commissioner not later than the last day of the month following the month to which the return pertains.
(3) Notwithstanding anything contained in sub-rule (1), or sub -rule (2), If the Commissioner is satisfied with respect to the owner of any mine that no limestone or dolomite was produced or disposed of by him, or respect to the occupier of any factory that no limestone or dolomite or duty of excise was received by him, during the preceding twelve months, he may by a permit in writing allow such owner or occupier to submit In place of monthly return, a consolidated return in Form D and Form E, as the case may be, for such period not exceeding one year as may be specified in the permit and the consolidated return so submitted shall reach the Commissioner not later than the last day of the month Immediately following the period specified In the permit.
(4) A return under sub-rule (1). (2) or (3) shall be sent by registered post with acknowledgment due.
RULE 45: PENALTY FOR DELAY IN SUBMISSION OF RETURNS
If the return for any month or period does not reach the Commissioner within the time specified In rule 44, the owner of the limestone or dolomite mine or the occupier of the factory, as the case may be shall be punishable with fine which may extend to five hundred rupees.
RULE 46: LATE RETURNS AND REVISION OF RETURNS
If the owner of any mine or the occupier of any factory has not furnished the return under rule 44 within the specified date or having furnished it, discovers any omission or wrong statement therein, he may furnish the return or revised return, as the case may be, at any time before the order of final assessment under rule 49or50 as the case may be, Is passed.
RULE 47: PROVISIONAL ASSESSMENT AND PAYMENT OF DUTY OF EXCISE
(1) The amount of duty of excise payable by the owner of a mine for any month and recorded in the register specified in sub-rule (1) of rule 43 shall be deemed to be a provisional assessment of the duty of excise for that month and shall be subject to final assessment under rule 49.
(2) The owner of the mine shall pay the duty of excise assessed under sub-rule (1) 7[by sending to the Commissioner crossed cheque and crossed demand draft drawn in his favour and payable at the station of which the Commissioner is stationed] not later than the last day of the month following the month for which the duty of excise is payable.
(3) The duty of excise on the limestone or dolomite, as fixed under Sec. 3, payable to the occupier of a factory, by the person by whom such limestone or dolomite is sold or otherwise disposed of to such occupier, shall be worked out by the said occupier and shall be deemed to be a provisional assessment of the duty of excise and shall be subject to a final assessment under rule
Explanation.-In calculating the duty of excise payable, a fraction of less than half a tonne in the total of the limestone or dolomite sold or otherwise disposed of to the occupier of any factory at a time shall be ignored and a fraction of half or more than half of a tonne shall be reckoned as one tonne.
(4) The amount so worked out shall be deducted by the said occupier from the bill of payment of the person concerned, unless already paid by him to such occupier in cash or by bank draft, and the fact shall be Intimated forthwith by the said occupier to the person concerned in Form F, a copy of which shall also be endorsed to the Commissioner and despatched to him by registered post, acknowledgment due.
(5) The amount received or collected by the occupier of any factory under sub-rule (4) shall be paid by him by sending to the Commissioner crossed cheque and crossed demand draft drawn In his favour and payable at the station of which the Commissioner is stationed] not later than the last day of the month following the month for which the duty of excise is payable.
RULE 48: MANNER OF PAYMENT OF DUTY
RULE 49: FINAL ASSESSMENT OF DUTY OF EXCISE PAYABLE BY OWNER OF A MINE
(1)
(a) If the Commissioner is satisfied that the return submitted by any owner of a mine is correct and complete, he shall confirm the provisional assessment referred to in sub-rule (1) ofrule 47as final and send an intimation to that effect to the owner of the mine in
Form G within ninety days of the date of receipt of the return.
(b) If the Commissioner is not so satisfied or no return is filed by the owner of a mine. he may issue a notice in Form H on the owner of the mine requiring him to submit a return or a revised return in Form D, as the case may be, within such time as may be specified in the notice and he may also depute an officer for the purpose of verification of the correctness and completeness of the return submitted under rule 44with reference to the books and accounts and other relevant records of the mine at its premises.
(c) The officer deputed by the Commissioner shall be afforded all necessary facilities at the premises of the mine for the purpose of verification.
(d) If on consideration of the return or the revised return received In compliance of the notice in Form H or after verification of the return as aforesaid, or if no such return is received within the specified time, on the basis of the information in his possession, the
Commissioner is satisfied that any amount on account of duty of excise is due from the owner of the mine, he shall issue on him a Demand Notice In Form I requiring him the payment of the amount due within the time specified therein and the owner shall further be punishable with fine which may extend to five hundred rupees as provided in rule 45, for non-submission of the return in Form D.
10[(2) The mode of payment of the amount specified in Demand Notice In Form I shall be the same as laid down in rule 48 and the crossed cheque or crossed demand draft sent to the Commissioner shall be accompanied by a covering letter quoting reference to the Demand Notice.]
RULE 50: FINAL ASSESSMENT OF DUTY OF EXCISE PAYABLE BY PERSONS SELLING OR OTHERWISE DISPOSING LIMESTONE OR DOLOMITE TO THE OCCUPIER OF ANY FACTORY
(1)(a) If the Commissioner is satisfied that the amount of duty of excise received or collected by the occupier of the factory from the person by whom the limestone or dolomite Is sold or otherwise disposed of to such occupier, is the total amount of the duty of excise payable by him as fixed under Sec. 3. he shall confirm the provisional assessment referred to in sub-rule (3) of rule 47as final and send an intimation to that effect to the said occupier in Form J within ninety days of the receipt of the intimation in Form F.
(b) If the Commissioner is not so satisfied or no return in Form E Is filed or information in Form F for any month furnished by the occupier of any factory by the specified date in the manner laid down in rules 44and47, the Commissioner may issue a notice in Form
K on the occupier of the factory concerned requiring him to submit a return or revised return m Form E, or information or revised information in Form-F, or both, as the case may be, within such time as may be specified in the notice and he may also depute an officer for the purpose of verification of the correctness and completeness of the return or- the Information furnished by the occupier concerned in Form F, with reference to the books and accounts and other relevant records of the factory at its premises.
(c) The officer deputed by the Commissioner shall be afforded all necessary facilities at the premises of the factory for the purpose of verification,
(d) If no consideration of the return or revised return, or Information or revised information or both, received in compliance of the notice in Form K or after verification of the return or information or both as aforesaid, or if no such return or revised return, or information or revised information, or both. Is or are received within the specified time on the basis of the information in his possession, the Commissioner is satisfied that any amount on account of duty of excise is due from the occupier of the factory, he shall issue on him a demand notice in Form L requiring him the payment of the amount within the time specified therein and the occupier of the factory shall further be punishable with fine which may extend to five hundred rupees as provided in rule 45 for non submission of the return in Form E or information in Form F.
10[(2) The mode of payment of amount specified in Demand Notice in Form L shall be the same as laid down in rule 48 and the crossed cheque or crossed demand draft sent to the Commissioner shall be accompanied by a covering letter quoting reference to the Demand Notice.]
RULE 51: PENALTY FOR NON--PAYMENT OF DUTY OR EXCISE
The penalty under Sec. 12 shall be imposed by the Commissioner after giving notice to the defaulter in Form M and the Demand Notice shall be issued in Form N.
RULE 52: RECOVERY OF DUTY OF EXCISE ON LIMESTONE OR DOLOMITE WHICH HAS ESCAPED ASSESSMENT If,-
(a) the Commissioner has reason to believe that by reason of the concealment, by the owner of a mine or by the occupier of any factory, of any particulars of any limestone or dolomite on which duty of excise is payable under Sec. 4of the Act, has escaped the levy of duty of excise; or
(b) notwithstanding any such concealment of particulars as Is mentioned in Cl. (a), the Commissioner has in consequence of information in his possession, reason to believe that any limestone or dolomite on which duty of excise is payable has escaped levy of the duty of excise; the Commissioner may, in cases falling under Cl. (a), at any time within four years, and in cases falling under Cl. (b) at any time within two years of the end of the month during which the duty of excise should have been paid, assess the duty of excise payable thereon and all the provisions of these rules shall apply to the duty of excise so assessed as if assessment were Included in the final assessment order as provided under rule 49orrule 50as the case may be : Provided that the Commissioner, before exercising the powers conferred upon him under this rule shall give the owner or the occupier, as the case may be, a reasonable opportunity of being heard.
RULE 53: RECOVERY OF UNPAID DUTY OF EXCISE AND PENALTY
(1) The Commissioner shall (in order to recover the unpaid amount of the duty of excise, interest and the penalty) apply to the Collector of the district in which the mine or the factory Is situated, as the case may be for the recovery of the amount remaining unpaid as arrears of land revenue under Sec. 13.
(2) The Collector of the district shall send a report to the Commissioner by the 10th day of each month showing the amount recovered by him as arrears of land revenue during the preceding month.
RULE 54: REVIEW
(1) Within 30 days from the date of issue of a Demand Notice, any owner of the mine or any occupier of a factory, as the case may be may submit a petition to the Central Government with a copy to the Commissioner, asking for a review of such assessment or orders under Sec. 11or'Sec. 12: Provided that no such petition shall be entertained unless the Central Government is satisfied that the amount demanded has been paid as required under rule 49orrule 50 , as the case may be.
(2) Every petition for review shall be accompanied by a memorandum setting forth clearly the principal grounds of objection against the assessment made11[quoting the number and date of crossed cheque or crossed demand draft and number and date of letter with which it was forwarded to the Commissioner] showing that the amount assessed has been paid.
(3) The Central Government shall after making such enquiry as necessary pass such order in writing as it thinks fit, which shall be final.
(4) The petitioner shall be entitled to a copy of such order on the petition for review free of cost and it shall be furnished to him as soon as possible after the orders are passed.
(5) So much of the amount originally demanded and paid by the owner of the mine or the occupier of (he factory, as the case may be, as is found not to be due from him as a result of review under sub -rule (1) shall be refunded to the petitioner.
11(6) Any refund under sub-rule (5) shall be made by the Commissioner by cheque or demand draft by drawing the amount from the Pay and Accounts Office on an ordinary contingent bill on which shall be specified the review case number and date of the order therein and the amount and date of the challan with which the deposit was made by him in the branch of the State Bank of India or its subsidiary.
RULE 55: RECORDS OF COLLECTION
(1) For the proper accounting of duty collected under these rules, the Commissioner shall maintain records to show the following particulars along with any other particulars required, namely:
(a) Assessment and collection of duty:
(b) interest payable under Sec. 11:
(c) penalty imposed for non-payment of duty under Sec. 12:
(d) particulars of petitions and orders thereon: and
(e) refunds.
(2) All the papers relating to the assessment of duty in respect of a mine or factory shall be kept together and shall form an assessment case record.
RULE 56: LIABILITY OF OWNER OF MINE SELLING OR OTHERWISE DISPOSING OF LIMESTONE OR DOLOMITE TO THE OCCUPIER OF A FACTORY
In these rules, the reference of the person by whom limestone or dolomite is sold or otherwise disposed the owner of a mine where such owner happens to be the person selling or otherwise disposing of limestipne or dolomite produced in the mine to the occupier of the factory and shall be liable as such.
RULE 57: MAINTENANCE OF THE ACCOUNTS
(1) The amount of the cess collected under the Act shall be credited to Major Head 12(038 -Union Excise Duties- Cess on commodities-]
(2) The proceeds of the cess, reduced by the cost of collection as may be determined by the Central Government, shall, after due appropriation made by Parliament by law. be transferred to2[Limestone and Dolomite Mines Labour Welfare Fund in
Section-J-Reserve Funds: (b) Reserve Funds not bearing Interest under the Major Head "829-Development and Welfare Funds-
Mines Welfare Funds] in the Public Account of the Central Government for expenditure on measures for the welfare of labour employed In the Limestone and Dolomite Mining industries.
(3) The miscellaneous receipts accruing from the investment of the account of the Fund and other moneys received in connection with manufacturers for the welfare of the labour employed in the limestone and dolomite mining industry shall be credited In the first instance to the Head12[B-Non-Tax Revenue (ci Other Non-Tax Revenue-(ii) Social and Community Services -087-Labour and Employment-Receipts under Labour Laws] and subsequently transferred, after due appropriation made by Parliament by law, to the Reserve Fund referred to in sub-rule (2).
RULE 58: ALLOCATION
The proceeds of the cess transferred to the Limestone and Dolomite Mines Labour Welfare Fund every year and such other moneys as may be received in the Fund shall be distributed by the Central Government for expenditure in limestone and dolomite producing areas in proportion to their production or in such manner as may be decided in consultation with the Government of those areas.
RULE 59: STATISTICS AND OTHER INFORMATION
(1) The owner of a limestone or dolomite mine and the occupier of any factory shall furnish such statistics or other information as the Central Government or any other person authorised by the Central Government in writing in this behalf, may by written order, require for the purposes of the Act in such form or manner and within such time as may be specified In the order.
(2) Any owner of a limestone or dolomite mine or the occupier of a factory who without reasonable excuse, fails to furnish the statistics or other information required under sub-rule (1) or furnishes statistics or other information containing a statement, entry or detail which is not to the best of his knowledge or belief true, shall be punishable with fine which may extend to Rs.500.
RULE 60: PROSECUTION
No Court shall take cognizance of any offence punishable under rule 45 sub-rule (d) of sub-rule (1) of rule 49, sub-clause (d) of sub rule
(1) of rule 50, and rule 59 save on a written complaint made by or under the authority of the Commissioner.
