RUBY RUBBER WORKS Vs. RUBBER BOARD

JUDGEMENT

(1.) The appellant, the Ruby Works, Limited, is a Company which uses rubber for the manufacture of its goods. It was directed to pay the rubber cess imposed under the Rubber Act, 1947, by the Rubber Board constituted under that enactment. The validity of the demand was challenged by the Company in O. P. No. 1042 of 1963; but without success. This appeal is from the decision rejecting that petition.

(2.) The imposition is under S.12 of the Rubber Act, 1947, as amended by the Rubber (Amendment) Act, 1960. Sub-s.(1), (2) and (3) of that Section read as follows:

(3.) In exercise of the powers conferred by sub-s.(1) of S.12, the Central Government appointed the 1st day of April. 1961, as the date from which the duty of excise at the rate of thirty naye paise per kilogram of rubber shall be levied as a cess on all rubber, produced in India. That was by S. O. 162 of the Ministry of Commerce and Industry dated the 13th January, 1961.