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UNION DUTIES OF EXCISE (DISTRIBUTION) ACT

Ministry of Law and Justice

Act nº 24 of 1979


  • Act nº 24 of 1979

Preamble

THE UNION DUTIES OF EXCISE (DISTRIBUTION) ACT, 1979

[Act, N o. 24 of 1979]

[ 20 th May, 1979 ]

PREAMBLE

An Act to provide for the payment out of the Consolidated Fund of India of sums equivalent to a part of the net proceeds of certain Union duties of excise to the States to which the law imposing the duty extends and for the distribution of those sums among those States in accordance with the principles recommended by the Finance Commission in its1[report dated the 25 th day of November, 1994 ].

B E it enacted by Parliament in the Thirtieth Year of the Republic of India as follows :--

1. Sub stituted for the words "second report dated the 18 th day of December, 1989 " by the Union Duties of Excise (Distribution) Amendment Act 1994 (31 of 1995 ) w.e.f. 01.04.1995


Section 1. Short title and commencement

(1) This Act may be called The Union Duties of Excise (Distribution) Act, 1979.

(2) It shall be deemed to have come into force on the 1st day of April, 1979.

Section 2. Definition

1[2. Definition

In this Act, the expression "distributable Union duties of excise me ans2[forty seven and a half per cent.] of the net proceeds of Union duties of excise, levied and collected under the Central Excises and Salt Act, 1944 and any other law for the levy and collection of such duty, unless the law earmarks the proceeds of the duty for any special purpose.

Explanation.-- The expression "net proceeds" has the same me aning as in clause ( 1 ) of Article 279 of the Constitution.]

1. Sub stituted by Union Duties of Excise (Distribution) Amendment Act ( 17 of 1989 ), Section. 9 (w .r.e.f . 1 - 4 - 89 ).

2. Sub stituted for "forty five per cent.", Union Duties of Excise (Distribution) Amendment Act 1994 (31 of 1995 ) w.e.f. 01.04.1995


Section 3. Payment to States of sums equivalent to a part of the net proceeds of Union duties of excise and distribution of sums among them

1 [3.Payment to States of sums equivalent to a part of the net proceeds of Unionduties of excise and distribution of sums among them

Duringthe financial year commencing on the 1stday of April, 1995,and each of the four succeeding financial years, thereshallbe paid, out of the Consolidated Fund of India, to the States, sums equivalentto the distributable Union duties of excise levied and collected in that yearand,--

(a)sixteen-ninenteenth of the sums so payable during each such financial yearshallbe distributed to each of the States specified in column (1)of Table I below in such percentage as is set out against it in column (2)thereof; and

(b)three-nineteenth of the sums so payable during each such financial yearshallbe distributed to each of the States specified in column (1)of Table II below in such percentage as is set out against it in column (2)thereof with respect to that financial year:--

TABLEI

State

Percentage

(1)

(2)

Andhra Pradesh

.

.

.

.

.

.

.

.

.

8.465

Arunachal Pradesh

.

.

.

.

.

.

.

.

.

0.170

Assam

.

.

.

.

.

.

.

.

.

2.784

Bihar

.

.

.

.

.

.

.

.

.

12.861

Goa

.

.

.

.

.

.

.

.

.

0.180

Gujarat

.

.

.

.

.

.

.

.

.

4.046

Haryana

.

.

.

.

.

.

.

.

.

1.228

Himachal Pradesh

.

.

.

.

.

.

.

.

.

0.704

Jammu and Kashmir

.

.

.

.

.

.

.

.

.

1.097

Karnataka

.

.

.

.

.

.

.

.

.

5.339

Kerala

.

.

.

.

.

.

.

.

.

3.875

Madhya Pradesh

.

.

.

.

.

.

.

.

.

8.290

Maharashtra

.

.

.

.

.

.

.

.

.

6.126

Manipur

.

.

.

.

.

.

.

.

.

0.282

Meghalaya

.

.

.

.

.

.

.

.

.

0.283

Mizoram

.

.

.

.

.

.

.

.

.

0.149

Nagaland

.

.

.

.

.

.

.

.

.

0.181

Orissa

.

.

.

.

.

.

.

.

.

4.495

Punjab

.

.

.

.

.

.

.

.

.

1.461

Rajasthan

.

.

.

.

.

.

.

.

.

5.551

Sikkim

.

.

.

.

.

.

.

.

.

0.126

Tamil Nadu

.

.

.

.

.

.

.

.

.

6.637

Tripura

.

.

.

.

.

.

.

.

.

0.378

Uttar Pradesh

.

.

.

.

.

.

.

.

.

17.811

West Bengal

.

.

.

.

.

.

.

.

.

7.471

TABLEII

State

Financial year and percentage

(1)

(2)

1995-96

1996-97

1996-98

1998-99

1999-2000

Andhra Pradesh

12.069

7.988

0.000

0.000

0.000

Arunachal Pradesh

3.410

4.300

5.871

6.224

6.667

Assam

8.543

9.836

11.849

10.748

9.290

Bihar

6.434

2.965

0.000

0.000

0.000

Goa

0.973

1.058

1.161

0.917

0.604

Himachal Pradesh

8.816

10.744

14.057

14.230

14.338

Jammu and Kashmir

13.366

16.491

21.985

22.741

23.700

Manipur

3.930

4.891

6.602

6.917

7.348

Meghalaya

3.590

4.403

5.815

6.784

6.130

Mizoram

3.676

4.628

6.278

5.994

7.074

Nagaland

5.818

7.417

10.247

11.072

12.025

Orissa

4.815

5.248

4.934

2.273

0.680

Rajasthan

0.835

0.000

0.000

0.000

0.000

Sikkim

1.199

1.473

1.938

1.982

2.055

Tripura

5.465

6.807

9.263

, 9.618

10.089

Uttar Pradesh

17.061

11.751

0.000

0.000

0.000."

1.Substitutedby UnionDuties of Excise (Distribution) Amendment Act 1994 (31 of 1995)w.e.f. 01.04.1995.


Section 4. Payment to be charged on the Consolidated Fund of India

The expenditure on the payments in pursuance of section 3 shall be charged on the Consolidated Fund of India.

Section 5. Power to make rules

(1) The Central Government may, by notification in the Official Gazette, make rules providing for the time at which and the manner in which, any payments under this Act are to be made, for the making of adjustments between one financial year and another and for any other incidental or ancillary matters.

(2) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification of annulment shall be without prejudice to the validity of anything previously done under that rule.

Section 6. Repeal

The Union Duties of Excise (Distribution) Act, 1962, shall as from the 1st day of April, 1979 stand repealed.