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SALT CESS ACT

Ministry of Law and Justice

Act nº 49 of 1953


  • Amending Acts
  • Act nº 49 of 1953

Preamble

THE SALT CESS ACT, 1953

[Act, No.49 of 1953]

[26th December, 1953]

PREAMBLE

An Act to provide for the levy and collection of a cess on salt for the purpose of raising funds to meet the expenses incurred on the salt organisation maintained by Government and on the measures taken by Government in connection with the manufacture, supply and distribution of salt.

BE it enacted by Parliament as follows: .-

Section 1. Short title, extent and commencement

(1)This Act may be called the Salt Cess act, 1953.

(2) It extends to the whole of India1[***]

(3) It shall come into force on such date2as the Central Government may, by notification in the Official Gazette, appoint.

1. Words "except the States of Jammu and Kashmir" omitted by Jammu and Kashmir (Extension of Laws) Act, 1956, w.e.f. 01-11-1956.

2. The Act come into force on 29-12-1953.


Section 2. Definitions

In this Act, unless the context otherwise required,.-

(a)'manufacture' in relation to salt includes collection, removal, preparation, steeping evaporation, boiling or any one or more of these processes, the separation or purification of sale obtained in the manufacture of saltpetre, the separation of salt from earth or other substance so as to produce alimentary salt, and the excavation or removal of natural saline deposits or efflorescence; and the word 'manufacturer' shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of sale but also any person who engages in its production or manufacture on his own account if the salt is intended for sale.

Explanation.- In this clause, 'saltpetre' includes rasi, saijji and all other substances manufactured from saline earth, and Kharinun and every form of sulphate or carbonate of soda;

(b) 'salt' includes swamp salt, spontaneous salt, and salt or saline solutions made or produced from any saline substances or form salt earth;

(c) 'salt factory' includes.-

(i) a place used or intended to be used in the manufacture of salt and all embankments, reservoirs, condensing and evaporating pans, buildings, and waste places situated within the limits of such place, as defined from time to time for the purposes of the Central Excises and Salt Act, 1944 (I of 1944);

(ii) all drying grounds and storage platforms and store-houses appertaining to any such place;

(iii) land on which salt is spontaneously produced;1[***];

2[***]

(e) 'prescribed' means prescribed by rules made under this Act.

1. The words "and a 'private salt factory' is one solely owned or not solely worked by the Central Government" omitted by the Salt Cess (Amendment) Act, 1961, w.e.f. 29-08-1961.

2. Clause (d) words " standard maund means a maund of 82 2/7 pounds avoirdupois" omitted by the Salt Cess (Amendment) Act, 1961, w.e.f. 29-08-1961.


Section 3. Levy and collection of cess on salt

1[3. Levy and collection of cess on salt

There shall be levied and collected in such manner as may be prescribed, a cess in the nature of an excise duty at the rate of fourteen naye paise per forty kilograms on all salt manufactured in India in any salt factory, whether owned by Government or not.".]

1. Section 3. substituted for "3.Levy and collection of cess on salt..-There shall be levied and collected in such manner as may be prescribed a cess in the nature of an excise duty on all salt manufactured in the territories to which this act extends.-

(a) in the case of salt manufactured in a private salt factory, at the rate of two annas per standard maund;

(b) in the case of salt manufactured in a salt factory solely owned or solely worked by the Central Government at the rate of three and a half annas per standard maund." By the Salt Cess (Amendment) Act, 1961, w.e.f. 29-08-1961.


Section 4. Application of proceeds of cess

The proceeds of the duty levied under this Act, reduced by the cost of collection as determined by the central Government, shall if Parliament by appropriation made by law in this behalf so provides, be utilised on all or any of the following objects, namely:.-

(a) meeting the expenditure incurred in connection with the salt organisation maintained by the Central Government ;

(b) meetingthe cost of measures taken in connection with the manufacture supply and distribution of salt by Union agencies and the regulation and control of the manufacture, supply and distribution of salt by other agencies, and in particular, measures for.-

(i) the establishment and maintenance of research stations and model salt farms;

(ii) the establishment, maintenance and expansion of salt factories;

(iii) fixing the grades of salt;

(iv) promoting and encouraging co-operative effort among manufacturers of salt; and

(v) promoting the welfare of labour employed in the salt industry.

Section 5. Validation of charges levied on salt before the commencement of this Act

The charge in respect of the manufacture or production of salt imposed by the rule made by the Central Government under section 37 of the Central Excises and Salt Act, 1944 (I of 1944) and published with the notification of the former, Finance Department (Revenue Division) No.3, dated the 29thMarch, 1947, shall be deemed to have been levied under this Act as if this act was in force on the day on which the charge was so imposed and accordingly,.-

(a) any sum paid or payable by way of such charge shall be deemed to have been paid or payable in accordance with law; and

(b) no claim shall lie in any court for the refund of any sum so paid.

Section 6. Power to make rules

(1)The Central Government may, by notification in the Official, Gazette, make rules for carrying out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for.-

(a) the assessment and collection of the cess levied under this act;

1[In one session or in two successive sessions, and if before the expiry of the session in which it is so laid or the session immediately following]

(b) the determination of the cost of collection of the cess;

(c) the manner in which accounts relating to the proceeds of the cess shall be maintained;

(d) the manner in which the proceeds of the cess may be applied on the objects specified in section 4;

(e) the exemption from the whole or any part of the cess levied under this act.-

(i) in respect of salt exported from India;

(ii) in respect of salt manufactured by any specified categories of small manufacturers; and

(iii) in respect of salt utilised in the manufacture of any other product of industry.

1[(3) Every rule made by the Central Government 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 or2[In one session or in two successive sessions, and if before the expiry of the session in which it is so laid or the session immediately following] 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 or annulment shall be without prejudice to the validity of anything previously done under that rule.]

1. Inserted by the Salt Cess (Amendment) Act, 1961, w.e.f. 29-08-1961.

2. Substituted for "in the successive sessions, and if before the expiry of sessions in which it is so laid or the session immediately following" by the Delegated Legislation Provision (Amendment) Act, 1986, w.e.f. 15-05-1986.


Amending Acts

Salt Cess (Amendment) Act, 1961

THE SALT CESS (AMENDMENT) ACT, 1961

[Act, No. 34 of 1961]

[29th August, 1961]

PREAMBLE

An Act to amend the Salt Cess Act, 1953.

BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows:-

1.Short title.-

This act may be called the Salt Cess (Amendment) Act, 1961.

2.Amendment of section 2.-

In section 2 of the Salt Cess Act, 1953 (10 of 1953) (hereinafter referred to as the principal Act),-

(i) in clause (c), the words "and a 'private salt factory' is one not solely owned or not solely worked by the Central Government," shall be omitted;

(ii) clause (d) shall be omitted.

3.Substitution of new section for section 3.-

For section 3 of the principal Act, the following section shall be substituted, namely:-

"3.There shall be levied and collected in such manner as may be prescribed, a cess in the nature of an excise duty at the rate of fourteen naye paise per forty kilograms on all salt manufactured in India in any salt factory, whether owned by Government or not.".

(Levy and collection of cess on salt)

4.Amendment of section 6.-

In section 6 of the principal Act, after sub-section (2), the following sub-section shall be inserted, namely:-

"(3) Every rule made by the Central Government 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 successive sessions, and if before the expiry of the session in which it is so laid or the session immediately following 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 or annulment shall be without prejudice to the validity of anything previously done under that rule.".