26. Penalty for making false returns.—Any person who being required by or under this Act to
furnish any return fails to furnish such return or furnishes a return containing any particular which is false
and which he knows to be false or does not believe to be true shall be 1
[liable to penalty which may
extend to fifty thousand rupees and for subsequent failure, penalty which may extend to one lakh rupees].
27. Penalties for obstructing an officer or member of the Board in the discharge of his duties
and for failure to produce books and records.—Any person who—
(a) obstructs any member authorised by the Chairman in writing or any officer or other employee
of the Board authorised by it in this behalf or any person authorised in this behalf by the Central
Government or by the Board, in the exercise of any power conferred, or in the discharge of any duty
imposed, on him by or under this Act; or
(b) having control over or custody of any account book or other record, fails to produce such
book or record when required to do so by or under this Act,
shall be 2
[liable to penalty which may extend to fifty thousand rupees and for subsequent contravention
penalty which may extend to one lakh rupees].
28. [Penalty for contravention of order relating to control of price, etc.]—Omitted by the Jan
Vishwas (Amendment of Provisions) Act, 2023 (18 of 2023), s. 2 and Schedule (w.e.f. 9-8-2024).
29. Penalties for contravention of section 11 or any order made under section 17.—If any person
contravenes the provisions of section 11 or any order made under section 17 he shall, without prejudice to
any confiscation or penalty to which he may be liable under the provisions of the Customs
Act, 1962 (52 of 1962), be 3
[liable to penalty which may extend to fifty thousand rupees and for
subsequent contravention penalty which may extend to one lakh rupees].
30. Other penalties.—Whoever contravenes or attempts to contravene or abets the contravention of
the provisions of this Act or of any rules or regulations made thereunder other than the provisions,
1. Subs. by Act 18 of 2023, s. 2 and Schedule for certain words (w.e.f. 09-08-2024).
2. Subs. by s. 2 and Schedule, ibid., for certain words (w.e.f. 09-08-2024).
3. Subs. by s. 2 and Schedule, ibid., for certain words (w.e.f. 09-08-2024).
11
punishment for the contravention whereof has been provided for in sections 26, 27, 28 and 29, shall be
1
[liable to penalty which may extend to fifty thousand rupees and for subsequent contravention penalty
which may extend to one lakh rupees].
2
[30A. Adjudication of penalties.—(1) For the purposes of adjudging the penalties under sections
26, 27, 29 and 30, the Secretary to the Board shall appoint an officer not below the rank of Director in the
Board or any other officer authorised by the Central Government, as the case may be, to be an
adjudicating officer for holding an inquiry and imposing penalty in the manner as may be prescribed, after
giving any person concerned a reasonable opportunity of being heard.
(2) Whoever is aggrieved by any order of the adjudicating officer may prefer an appeal to the
Secretary to the Board, within a period of sixty days from the date of receipt of such order in such form
and manner as may be prescribed.
(3) An appeal may be admitted after the expiry of the period of sixty days if the appellant satisfies the
Secretary to the Board that he had sufficient cause for not preferring the appeal within that period.
(4) No appeal shall be disposed of unless the appellant has been given a reasonable opportunity of
being heard.
(5) An appeal under sub-section (2) shall be disposed of within sixty days from the date of filing.
(6) The amount of penalty imposed under sub-section (1), if not paid, shall be recovered as an arrear
of land revenue.]
31. 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 provided in this Act, 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 an 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 also be deemed to be
guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation.—For the purposes of this section,—
(a) “company” means any body corporate and includes a firm or other association of individuals;
and
(b) “director”, in relation to a firm, means a partner in the firm.
32. Provisions of Act 52 of 1962 to apply to export of spices and import of cardamom.—(a) All
spices to which section 11 of this Act applies, and
(b) the cardamom to which any order under section 17 of this Act applies,
1. Subs. by Act 18 of 2023, s. 2 and Schedule for certain words (w.e.f. 09-08-2024).
2. Ins. by s. 2 and Schedule, ibid. (w.e.f. 09-08-2024).
12
shall be deemed to be goods of which the import or export has been prohibited or restricted under
section 11 of the Customs Act, 1962 (52 of 1962), and all the provisions of that Act shall have effect
accordingly.
33. Previous sanction of the Central Government.—No prosecution for any offence punishable
under this Act shall be instituted except with the previous sanction of the Central Government.
34. Delegation.—The Board may, by general or special order in writing, delegate to the Chairman or
any other member or to any officer of the Board, subject to such conditions and limitations, if any, as may
be specified in the order, such of its powers and functions under this Act (except the power under section
39) as it may deem necessary.
35. Members, officers and employees of the Board to be public servants.—All members, officers
and other employees of the Board shall be deemed, when acting or purporting to act in pursuance of any
of the provisions of this Act, to be public servants within the meaning of section 21 of the Indian Penal
Code (45 of 1860).
36. Protection of action taken in good faith.—No prosecution or other legal proceeding shall lie
against the Government, or the Board or any committee appointed by it, or any member of the Board or
such committee, or any officer or employee of the Government or the Board or any other person
authorised by the Government or the Board, for anything which is in good faith done or intended to be
done under this Act or the rules or regulations made thereunder.
37. Power to enter.—Subject to any rule made in this behalf, any person, generally or specially
authorised by the Board in this behalf, may, whenever it is necessary so to do, for any of the purposes of
this Act, at all reasonable times, enter upon any land or premises and make any inspection or inquiry or
do such other act or thing as may be prescribed:
Provided that no such person shall enter any building or any enclosed courtyard or garden attached to
a dwelling-house (unless with the consent of the occupier thereof) without previously giving such
occupier at least twenty-four hours’ notice in writing of his intention to do so.
38. Power to make rules.—(1) The Central Government may, by notification in the Official Gazette,
make rules to carry out the purposes of this Act.
(2) Without prejudice to the generality of the foregoing power such rules may provide for all or any
of the following matters, namely:—
(a) the number of members of the Board under sub-section (3) of section 3;
(b) the term of office and other conditions of service of the members of the Board under
sub-section (5) of section 3;
(c) the powers and duties of the Chairman under sub-section (6) of section 3;
(d) the powers and functions of the Vice-Chairman under sub-section (7) of section 3;
(e) the constitution of committees under section 5;
(f) the terms and conditions for giving licences to manufacturers of spices for export under
clause (viii) of sub-section (1) of section 7;
(g) the form and manner in which and the time at which the registered owner may furnish returns
to the Board under section 10;
(h) the form of the application and the fees under sub-section (1) of section 12;
(i) the period of limitation for appeal under sub-section (1) of section 14;
(j) the form of appeal and the fees payable under sub-section (3) of section 14;
(k) the procedure for disposal of appeal under sub-section (4) of section 14;
13
(l) the form in which, and the time at which, the Board shall prepare its budget under section 22
and its annual report under section 23;
(m) the manner in which the accounts of the Board shall be maintained and audited and the date
before which the audited copy of the accounts may be furnished to the Central Government under
section 24;
1
[(ma) the manner of holding inquiry and imposing penalty under sub-section (1) of section 30A;
(mb) the form and manner of preferring appeal under sub-section (2) of section 30A;]
(n) the conditions and the restrictions with respect to the exercise of the power to enter under
section 37;
(o) any other matter which is to be, or may be, prescribed or in respect of which provision is to
be, or may be, made by rules.
39. Power to make regulations.—(1) The Board may, with the previous approval of the Central
Government, by notification in the Official Gazette, make regulations consistent with this Act and the
rules generally to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such regulations may
provide for all or any of the following matters, namely:—
(a) the terms and conditions of service of the Secretary and other officers and employees of the
Board under sub-section (2) of section 4; and
(b) the terms and conditions under which the certificate may be granted under sub-section (2) of
section 12.
40. Rules and regulations to be laid before Parliament.—Every rule and every regulation made
under this Act 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 regulation or
both Houses agree that the rule or regulation should not be made, the rule or regulation shall thereafter
have effect only in such modified form 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 or regulation.
41. Power to remove difficulties.—(1) If any difficulty arises in giving effect to the provisions of
this Act, the Central Government may, by order, published in the Official Gazette, make such provisions
not inconsistent with the provisions of this Act as may appear to be necessary for removing the difficulty:
Provided that no order shall be made under this section after the expiry of two years from the
commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be after it is made, before each
House of Parliament.
42. Repeal and savings.—(1) Sections 3 to 33 of the Cardamom Act, 1965 (42 of 1965) are hereby
repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the provisions of the said
Act shall, in so far as such thing or action is not inconsistent with the provisions of this Act, be deemed to
have been done or taken under the provisions of this Act as if the said provisions were in force when such
thing was done or such action was taken and shall continue in force accordingly until superseded by
anything done or any action taken under this Act.