(A) "Act" means the Industries ( Development and Regulation ) Act 1951 ( 65 of 1951 ).

(B) "Cess" means the cess levied and collected under sub - section (1) of section 9 of the Act.

(C) "Collector" means the Collector of Central Excise, Assistant Collector of Central Excise and Superintendent of Central Excise.

(D) "Development Council" means the Development Council for Paper, Pulp and Allied Industries, established under section 6 of the Act.

(E) "Paper and paper board" means paper and paper board, all sorts (including newsprint, pasteboard, mill board, strawboard, cardboard and corrugated board ).

(F) "scheduled industry" means the scheduled industry falling under the heading '24 paper and Pulp including Paper Products' in the First Schedule to the Act.

(G) Words and expressions used herein and not defined but defined in the 'Central Excise and Salt Act, 1944 (I of 1944) or the rules made thereunder, have the meaning respectively assigned to them in that Act or those rules.

(A) Every manufacturer shall submit to the Collector and to the Development Council on or before the 10th of every month a return in the Form specified in the Annexure to these rules relating to all stocks of items of paper and paper board manufactured in, and removed from, his factory during, the previous month.

(B) If any manufacturers fails to furnish the said return within the date specified in sub - rule ( 1 ) or furnishes a return which the Collector or the Development Council has reason to believe is incorrect or defective, the Collector or the Development Council mat serve notice on the manufacturer calling upon him to produce all or any of his accounts relating to the paper and paper board produced by him.

(A) The Development Council shall maintain process accounts relating to the amount received by it under rule 6.

(B) The audited statement of accounts for every financial year, together with the auditor's report thereon, shall be submitted to the Central Government.

(A) The Development Council shall in each year prepare a budget for the ensuing financial year and submit the same for sanction in the Central Government on or before such date as may be specified by the Central Government.

(B) No expenditure shall be included until the budget is sanctioned by the Central Government.

(C) The budget shall be prepared in accordance with such instructions as may be issued from time to time by the Central Government.

(A) To build up and develop the Central Pulp and Paper Research Institute.

(B) To undertake research in the field of the papers, paper board and newsprint industry.

(C) To assist related research and development activities in other agencies such as Forest Research Institute, research laboratories with specific purpose of promoting multi-disciplinary coordinated research projects.

(D) Recommending targets for production, coordinating production programmes and reviewing progress from time to time.

(e) Suggesting norms of efficiency with a view to eliminating waste, obtaining maximum production, improving quality and reducing costs.

(F) Recommending measures for securing the fuller utilization of the installed capacity and for improving the working of the scheduled industry, particularly of the less efficient units.

(G) Promoting arrangements for better marketing and helping in the devising of a system of distribution and sale of the produce of the scheduled industry which would be satisfactory to the consumer.

(H) Pomoting standardization of products.

(I) Conssisting in the distribution of controlled materials and promoting arrangements for obtaining materials for the scheduled industry.

(J) Promoting or undertaking inquiry as to materials and equipment and as to methods of production, management and labour utilisation, including the discovery and development of new materials, equipment and methods and of improvement in those already in use, the assessment in those already in use, the assessment of the advantage of different alternatives and the conduct of experimental establishments and tests on a commercial scale.

(K) Romoting the training of persons engaged or proposing engagement in the scheduled industry and their education in technical or artistic subjects relevant thereto.

(L) Promoting or undertaking scientific and industrial research, research into matters affecting industrial psychology and research into matters relating to production and to consumption or use of goods and services supplied by the scheduled industry.

(M) Promoting improvements and standardisation on accounting and costing methods and practice;

(N) Promoting or undertaking the collection and formulation of statistics.

(O) Promoting the adoption of measures for increasing the productivity of labour, including measures for securing safer and better working condition and the provision and improvement of amenities and incentives for workers

(P) Advising on any matters relating to the scheduled industry ( other than remuneration and conditions of employment ) as to which the Central Government may request the Development Council to advise and undertaking inquiries for the purpose of enabling the Development Council so to advise.

(Q) Undertaking arrangements for making available to the scheduled industry information obtained and for advising on matters with which the Development Council is concerned in the exercise of any of its functions.

(R) Fraying such minimum administrative expenses as may be involved in the discharge of its functions including travelling allowance for the Members of Development Council.