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[25. Imposition Of Cess On Tea Produced In India.—(1) There shall be levied and collected as a
cess for the purposes of this Act a duty of excise of all tea produced in India 2
[at such rate not exceeding
fifty paise per kilogram as the Central Government may, by notification in the Official Gazette, fix]:
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[Provided that different rates may be fixed for different varieties or grades of tea having regard to the
location of, and the climatic conditions prevailing in, the tea estates or gardens producing such varieties or
grades of tea and any other circumstances applicable to such production.]
(2) The duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable
on tea under the Central Excises and Salt Act, 1944 (1 of 1944), or any other law for the time being in
force.
(3) The provisions of the Central Excises and Salt Act, 1944 (1 of 1944), and the rules made
thereunder, including those relating to refund and exemption from duty, shall so far as may be, apply in
relation to the levy and collection of the duty of excise under this section as they apply in relation to the
levy and collection of the duty of excise on tea under the said Act.]
26. Payment of proceeds of cess to the Board.—The proceeds of the cess levied under sub-section
(1) of section 25 shall first be credited to the Consolidated Fund of India, and the Central Government
may thereafter, from time to time, pay to the Board from and out of such proceeds such sums of money as
it may think fit after deducting the expenses of collection.
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[26A. Grants and loans by the Central Government to the Board.—The Central Government
may, after due appropriation made by Parliament by law in this behalf, pay to the Board by way of grants
of loans such sums of money as the Central Government may consider necessary.]
27. Constitution of Fund.—(1) There shall be formed a Fund to be called the Tea Fund, and there
shall be credited thereto:—
(a) the proceeds of the cess made over to the Board by the Central Government;
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[(aa) any sum of money including dividend, if any, realised by the Board in carrying out any
measure referred to in clause (jj) of sub-section (2) of section 10;]
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[
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(ab)] any sum of money that may be paid to the Board by way of grants of loans under
section 26A;
(b) all fees levied and collected in respect of licences, permits and permissions issued under this
Act; and
(c) any other fee that may be levied and collected under this Act or the rules made thereunder.
(2) The Fund shall be applied towards meeting the expenses of the Board and the cost of the measures
referred to in section 10.
1. Subs. by Act 21 of 1967, s. 4, for s. 25 (w.e.f. 13-8-1967).
2. Subs. by Act 24 of 1986, s. 2, for “at the rate of four paise per kilogram” (w.e.f. 15-8-1986).
3. Subs. by s. 2, ibid., for the proviso (w.e.f. 15-8-1986).
4. Ins. by Act 22 of 1970, s. 2 (w.e.f. 23-5-1970).
5. Ins. by Act 68 of 1980, s. 5, for clause (aa) (w.e.f. 27-12-1980).
6. Ins. by Act 22 of 1970, s. 3 (w.e.f. 23-5-1970).
7. Clause (aa) re-lettered as clause (ab) by Act 68 of 1980, s. 5 (w.e.f. 27-12-1980).
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28. Borrowing powers of Board.—Subject to such rules as may be made in this behalf, the Board
shall have power to borrow on the security of the Fund or any other asset for any purposes for which the
Fund may be applied.
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[28A. Writing off of losses.—Subject to such conditions as may be specified by the Central
Government, where the Board is of opinion that any amount due to, or any loss, whether of money or of
property, incurred by the Board is irrecoverable, the Board may, with the previous approval of the Central
Government, sanction the writing off finally of the said amount or loss:
Provided that no such approval of the Central Government shall be necessary where such
irrecoverable amount or loss does not exceed in any individual case and in the agreegate in any year such
amounts as may be prescribed.]
29. Accounts and audit.—(1) The Board shall cause accounts to be kept of all moneys received and
expended by it.
(2) The accounts shall be audited every year by auditors appointed in this behalf by the Central
Government and such auditors shall disallow every item, which in their opinion is not authorized by this
Act or any rule made or direction issued thereunder.
(3) The Board may, within three months from the date of communication to it of the disallowance of
any item, as aforesaid appeal against such disallowance to the Central Government whose decision shall
be final.