OF LAW AND JUSTICE
PRODUCE CESS LAWS (ABOLITION) ACT, 2006
No. 46 OF 2006
: September 25, 2006.
Act to repeal the Agricultural Produce Cess Act, 1940 and the Produce Cess Act,
BE it enacted by Parliament in the Fifty-seventh Year of the Republic of India
This Act may be called the Produce Cess Laws (Abolition) Act, 2006.
of Act 27 of 1940.
The Agricultural Produce Cess Act, 1940 is hereby repealed.
of Act 15 of 1966.
The Produce Cess Act, 1966 is hereby repealed.
(1) The repeal by this Act of any enactment shall not,-
affect any other enactment in which the repealed enactment has been applied
incorporated or referred to;
affect the validity, invalidity, effect or consequences of anything already
done or suffered, or any right, title, obligation or liability already acquired,
accrued or incurred or any remedy or proceeding in respect thereof, or any
release or discharge of or from any debt, penalty, obligation, liability,
claim or demand, or any indemnity already granted, or the proof of any past
act or thing;
(c) affect any principle or rule of law, or established jurisdiction, form
or course of pleading, practice or procedure, or existing usage, custom, privilege,
restriction, exemption, office or appointment, notwithstanding that the same
respectively may have been in any manner affirmed or recognised or derived
by, in or from any enactment hereby repealed;
revive or restore any jurisdiction, office, custom, liability, right, title,
privilege, restriction, exemption, usage, practice, procedure or other matter
or thing not now existing or in force.
(2) The mention of particular matters in sub-section (1) shall not be held to
prejudice or affect the general application of section 6 of the General Clauses
Act, 1897, with regard to the effect of repeals. (10 of 1897)
and payment of arrears of duties
Notwithstanding the repeal of the enactments specified in section 2 and section
3, the proceeds of duties levied under the said enactments immediately preceding
the date on which the Produce Cess Laws (Abolition) Bill, 2006 receives the
assent of the President,-
if collected by the collecting agencies but not paid into the Reserve Bank
of India; and
if not collected by the collecting agencies,
shall be paid or as the case may be, collected and paid into the Reserve Bank
of India for being credited to the Consolidated Fund of India.
Secretary to the Govt. of India