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Union of India - Section

Section 5 in The Cess Laws (Repealing And Amending) Act, 2006

5. Collection and payment of arrears of duties.

- Notwithstanding the repeal of the enactments specified in the First Schedule or the amendments in the enactment as specified in the Second Schedule, the proceeds of duties levied under the said enactments immediately preceding the date on which the Cess Laws (Repealing and Amending) Bill, 2006 receives the assent of the President,-
(i)if collected by the collecting agencies but not paid into the Reserve Bank of India; and
(ii)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.
THE SCHEDULE(See section 2)FIRST SCHEDULE(See section 2)Repeals
Year No. Short title Extent of repeal
1 2 3 4
1942 7 The Coffee Act, 1942 Sections 11 and 13.
1972 13 The Marine Products Export Development Authority Act, 1972 Sections 14 and 15
1986 3 The Agricultural and Processed Food Products Export Cess Act, 1985 The whole.
1986 11 The Spices Cess Act, 1986 The whole.
THE SECOND SCHEDULE(See section 3)SECOND SCHEDULE(See section 3)Amendments
Year No. Short title Amendments
1 2 3 4
1975 26 The Tobacco Cess Act, 1975 (i) Section 4 shall be omitted.(ii) In section 5, for the words and figures "duties of excise and customs levied under sections 3 and 4 respectively", the words and figure "duty of excise levied under section 3" shall be substituted.