Coffee Act, 1942 · Control of Sale, Export and Re-import of Coffee
Section 23: Returns to be made by registered owners
(1) A registered owner shall furnish to the Board at the prescribed times and in the prescribed manner such returns as may be prescribed.
(2) If any registered owner fails to furnish the returns required under sub-section (1) in respect of any estate, the Board may [without prejudice to any penalty to which the said owner is liable under section 37A] refuse to allot [a free sale quota] to that estate, or, where [a free sale quota] has already been allotted, may cancel it.
(3) The Board may authorise an officer to visit any estate at any time to verify the accuracy of any return made under this section or to ascertain the productive capacity of the estate.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 23
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