The Spices Board Act

Short title, extent and commencement

Definitions

Constitution and incorporation of the Board

Secretary and other officers

Advisory Committees

Transfer of assets and liabilities of the Cardamom Board and the Spices Export Promotion  Council to the Board

Functions of the Board

Registration of owners of cardamom estates

Power of State Government to make rules

Returns to be made by registered owners

No person to export spices without certificate

Grant of certificate

Cancellation, suspension, etc., of certificate

Appeal

Power to permit export without certificate

Power to control price and distribution of cardamom

Power to prohibit or control import of cardamom

Power of the Central Government to issue directions

Power of the Central Government to supersede the Board

Grants and loans by the Central Government

Board Fund

Budget

Annual report

Accounts and audit

Annual report and auditor’s report to be laid before Parliament

Penalty for making false returns

Penalties for obstructing an officer or member of the Board in the discharge of his duties and for  failure to produce books and records

Penalty for contravention of order relating to control of price, etc

Penalties for contravention of section 11 or any order made under section 17

Other penalties

Offences by companies

Provisions of Act 52 of 1962 to apply to export of spices and import of cardamom

Previous sanction of the Central Government

Delegation

Members, officers and employees of the Board to be public servants

Protection of action taken in good faith

Power to enter

Power to make rules

Power to make regulations

Rules and regulations to be laid before Parliament

Power to remove difficulties

Repeal and savings

All sections

The accounts of the Board shall be maintained and audited in such manner
as may, in consultation with the Comptroller and Auditor-General of India, be prescribed and the Board
shall furnish to the Central Government before such date, as may be prescribed, its audited copy of
accounts together with the auditors report thereon.

LAWGIST

# 24 Accounts and audit