20. Power to prohibit or control import and export of tobacco and tobacco products.—(1) The
Central Government may, by order published in the Official Gazette, make provision for prohibiting,
restricting or otherwise controlling the import or export of tobacco and tobacco products, either generally
or in specified classes of cases.
(2) All tobacco and tobacco products to which any order under sub-section (1) applies, shall be
deemed to be goods of which the import or export has been prohibited under section 11 of the Customs
Act, 1962 (52 of 1962), and all the provisions of that Act shall have effect accordingly.
(3) If any person contravenes any order made under sub-section (1), 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), as applied by sub-section (2), be punishable with imprisonment for a term which may
extend to one year, or with fine, or with both.
2
[20A. Power of Central Government to authorise purchase of virginia tobacco.—Without
prejudice to the provisions of clause (g) of sub-section (2) of section 8 and notwithstanding anything
contained in any other provision of this Act, if the Central Government is satisfied that it is necessary or
expedient so to do, it may, by order in writing and subject to such conditions and limitations as may be
specified in the order, authorise any body or other agency to purchase virginia tobacco from the growers
and dispose of the same in India or abroad.]
21. Directions by Central Government.—The Board shall carry out such directions as may be
issued to it from time to time by the Central Government for the efficient administration of this Act.
22. Returns and reports.—(1) The Board shall furnish to the Central Government at such time and
in such form and manner as may be prescribed or as the Central Government may direct, such returns and
statements and such particulars in regard to any proposed or existing programme for the promotion and
development of the tobacco industry, as the Central Government may, from time to time, require.
(2) Without prejudice to the provisions of sub-section (1), the Board shall, as soon as possible, after
the end of each financial year, submit to the Central Government a report in such form and before such
date, as may be prescribed, giving a true and full account of its activities, policy and programmes during
the previous financial year.
1. Subs. by Act 57 of 1985, s. 9, for “profit and loss account” (w.e.f. 1-12-1985).
2. Ins. by s. 10, ibid. (w.e.f. 1-12-1985).
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(3) A copy of the report received under sub-section (2) shall be laid, as soon as may be after it is
received, before each House of Parliament.