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Union of India - Section

Section 33 in Rubber Rules, 1955

33. Power to call information and documents.

- The Board may serve a notice upon
(a)The owner of any estate requiring him to furnish within such period, not being less than 30 days as may be specified in the notice, such information and documents relating to the area planted with rubber or to the production including the cost of production and sale of rubber produced on the estate or to the ownership of the estate or to any other matter as it may deem necessary to enable it to discharge its duties under the Act.
(b)Any licensed dealer or any manufacturer or any processor or any other person, if the Board has reason to believe that such person has any rubber in his possession, requiring him to furnish within such period, not being less than 30 days as may be specified in the notice, such information and documents relating to the stocks of rubber held and sale of rubber or to any other matter as it may deem necessary to enable it to discharge its duties under the Act.
(c)[ Any person required to furnish any information or to produce a document under clause (a) or (b) shall furnish such information or produce such document, or show cause why it could not be furnished or produced within the time specified in the notice.] [Instrted by S.R.O. 549, dated 14th February, 1957]
(d)The Board may authorise any officer to call for production of information and records from an owner of an estate, or any licensed dealer or any manufacturer or any processor or any other person if he has reason to believe that such person has any rubber in his possession.
[***] [Omitted by Notification No. G.S.R. 1513(E), dated 13.12.2017 (w.e.f. 1.8.1955).][33A to 33D. [Omitted by Notification No. G.S.R. 1513(E), dated 13.12.2017 (w.e.f. 1.8.1955).][***]
[33-A.- [Instrted by S.R.O. 549, dated 14th February, 1957](1) If any owner of an estate fails to furnish in due time the return referred to in Sub-section (4) of Section 12 or furnishes a return which the Board has reason to believe is incorrect or defective, the Board may serve a notice on the owner calling upon him to produce all or any of his accounting relating to production of rubber on his estates and to prove](a) if no return has been submitted, that there was no production(b) if a return has been submitted, the correctness and completeness of the return.The Board shall, after checking the accounts and after making such further enquiry as it deems fit, assess the amount payable under Sub-section (2) of Section 12,(2) The same procedure shall be followed if for any reason the whole or any part of the production in an estate has escaped assessment in any year.[The Board may delegate its powers under this rule to the Secretary] [Instrted by G.S.R. 29, dated 28th December, 1961.]Director (Licensing and Excise Duty) and to such other officers of the Board as it deems fit.[33-B. [Instrted by S.O. 163, dated 13th January, 1961.](1) If any manufacturer fails to furnish in due time the returns prescribed by the Board in pursuance of clause (b) (ii) of Sub-section, (4) of Section 12 of the Act and Rule 33(e) or furnishes a return which the Board has reason to believe to be incorrect or defective, the Board may serve a notice on the manufacturer calling upon him to produce all or any of his accounts relating to the purchase, acquisition or use of rubber and to prove](a) if no return has been Submitted, that there has been no purchase or acquisition of rubber or that no rubber has been used in the manufacture(b) if a return has been Submitted, the correctness of the return.(2) The Board shall, after checking the accounts and after making such further enquiry as it deems fit, either through its own officers or through officers of the State Government or Central Government or such other authorities, assess the amount of excise duty payable by such manufacturer.(3) The same procedure shall be followed if for any reason the whole or any part of the rubber acquired by a manufacturer has escaped assessment during the period specified in rule 33(e).(4)The Board may delegate its powers under this rule to the Director(Licensing and Excise Duty) and such other officers of the Board as it deems fit.33-C.The manufacturer, who has purchased or otherwise acquired rubber from another manufacturer under a licence issued by the Board under Rule 40-A, shall not be liable to pay any excise duty on the quantity of rubber so purchased or otherwise acquired, if it had been assessed and collected.33-D.(1)Every manufacture shall pay to the Board the duty of excise at such rate, as may be notified from time to time, on the quantity of the rubber acquired by him during the period specified in rule 33(e) along with the return, not later than thirty days after the period to which the return relates to either in cash at the Board's office at Kottayam or by money order or by bank draft or by any mode of payment through bank, payable at Kottayam to the Director (Licensing and Excise Duty) Rubber Board evidenced by proof of payment.(2) If any manufacturer fails to pay the amount due under sub-rule(1) above within the time prescribed he shall pay interest at such rate as may be fixed by the Board not exceeding two percent per month from the date of default till the date of remittance either in cash at the Board's office at Kottayam or by money order or by the bank draft or through any mode payment though bank payable at Kottayam to the Director (Licensing and Excise Duty) Rubber Board.(3) If a manufacturer fails to pay the amount within the date prescribed in sub-rule (1), the Board may take steps to report the fact to the Central Government or the State Government concerned for recovery of the outstanding amount with interest and cost of collection, as an arrear of land revenue.