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Coffee Act, 1942 Section 45

Title: Accounts of the Board

State: Central

Year: 1942

(1) The Board shall keep accounts in such manner as may be prescribed of all money received and expended by it. (2) The accounts shall be kept separately for the general fund and the pool fund. (3) The Board shall cause the accounts to be audited annually by auditors appointed by the Central Government, and the auditors shall have power to disallow any item of expenditure which has, in their opinion, been incurred otherwise than in accordance with this Act. (4) The Central Government may on the application of the Bord allow any item of expenditure disallowed by the auditors under sub-section (3).

Coffee Act, 1942 Complete Act

State: Central

Year: 1942

.....under the control of the Union of the coffee industry]; It is hereby enacted as follows: SECTION 01: SHORT TITLE, EXTENT AND DURATION -(1) This Act may be called The3[Coffee Act], 1942. (2) It extends7to4[the whole of India5[except the State of Jammu and Kashmir]]. (3)6[* * * * *] SECTION 02: DECLARATION AS TO EXPEDIENCY OF UNION CONTROL 8- It is hereby declared that it is expedient in the public interest that the Union should take under its control the Coffee Industry.] SECTION 03: DEFINITIONS - In .this Act unless there is any thing repugnant in the subject or context (a) "the Board" means the9[10[* *] Coffee Board] constituted under section 4-; 11[(aa) "Chairman" means the Chairman of the Board;] (b) "Coffee" means the commodity derived from the fruit of the rubiaceous plant known by that name, and includes raw coffee, cured coffee, uncured coffee, roasted coffee and prepared coffee; 13(c) "Collector" means a Collector of Customs as defined in clause (8) of Section 2 of the Customs Act, 1962 (52 of 1962) (d) "curing" means the application to raw coffee of mechanical processes other than pulping for the purpose of preparing it for marketing; (e) "curing.....