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UNION DUTIES OF EXCISE (DISTRIBUTION) ACT, 1979
24 of 1979
20th May, 1979
STATEMENT OF OBJECTS AND REASONS At present, a sum equivalent to twenty per cent of the annual net proceeds of Union duties of excise, excluding cesses levied under special Acts and earmarked for special purposes, is paid to the States and distributed among them in the percentages which the Sixth Financial Commission had recommended. The seventh Finance Commission has recommended that- (i) forty per cent. Of the net proceeds of Union duties of excise, other than on generation of electricity levied and collected during each of the years 1979-80 to 1983-84, excluding cesses levied under special Acts and ear-marked for special purposes, should be paid out of the Consolidated Fund of India to the States and distributed among them in the percentages recommended by the Commission; and (ii) during each of the years 1979-80 to 1983-84. the entire net proceeds of the union duties of excise on generation of electricity should be paid out of the Consolidated Fund of India to each State in an amount equal to the collection in or attributable to that State. This Bill is intended to give effect to item (i) of the above recommendation of the commission Item (ii) is being dealt with in another Bill. - Gaz. of Ind., 12-4-1979, Pt. II, S. 2. Ext., p. 404. 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 its
2[interim report dated the 14th day of November, 1983]. BE it enacted by Parliament in the Thirtieth Year of the Republic of India as follows:-
SECTION 01: 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 02: DEFINITION
In this Act, the expression "distributable Union duties of excise" means 41[forty-seven and a half per cent] of the net proceeds of Union duties of excise, other than on electricity, 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 meaning as in clause (1) of Article 279 of the Constitution-
SECTION 03: PAYMENT TO STATES OF SUMS EQUIVALENT TO A PART OF THE NET PROCEEDS OF UNION DUTIES OF EXERCISE AND DISTRIBUTION OF SUMS AMONG THEM
4[During the financial year commencing on the 1st day of April, 1995, and each of the four succeeding financial years, there
shall be paid, out of the Consolidated Fund of India, to the States, sums equivalent to the distributable Union duties of excise levied and collected in that year and,-
(a) sixteen-nineteenth of the sums so payable during each such financial year shall be 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 year shall be 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 :-____________________________________________________________________________ TABLE I ____________________________________________________________________________ State Percentage ____________________________________________________________________________ (1) (2) ____________________________________________________________________________ Andhra Pradesh 8.465 Arunachal Pradesh 0.170 Assam 2.784 Bihar 12.861 Goa 0.180 Caijarat 4.046 Haryana 1.238 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 Sikkiln 0.126 Tamil Nadu 6.637 Tripura 0.378 Uttar Pradesh 17.811 West Benpal 7.471 ____________________________________________________________________________ TABLE II ____________________________________________________________________________ State Financial year and percentage ____________________________________________________________________________ (1) (2) ____________________________________________________________________________ 1995-96 1996-97 1997-98 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 5.994 6.130 Mizoram 3.676 4.628 6.278 6.784 7.074 Nagaland 5.818 7.417 10.247 11.072 12.025 Orissa 4.815 5.248 4.934 2.773 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.". ____________________________________________________________________________]
SECTION 04: 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 05: 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 arc 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 or annulment shall be without prejudice to the validity of anything previously done under that rule.
SECTION 06: REPEAL
The Union Duties of Excise (Distribution) Act, 1962, shall as from the 1st day of April, 1979 stand repealed.
Footnotes:
4. Substituted for " a [ 3 . Payment to States of sums equivalent to a part of the net proceeds of Union duties of excise and provisional distribution of sums among them .- During each of the financial year commencing on the 1st day of April 1984, there shall be paid, out of the Consolidated Fund of India, to the States sums equivalent to the distributable Union duties of excise levied and collected in that year and those sums shall be distributed, provisionally, to each of the States specified in column (1) of the Table below in such percentage as is set out against it in column (2):- TABLE (1) (2) State Percentage Andhra Pradesh 7691 Assam 2.793 Bihar 13.021 Gujarat 4.101 Haryana 1.177 Himachal Pradesh 0.521 Jammu and Kashmir 0.839 Karnataka 4.876 Kerala 4.035 Madhya Pradesh 8.725 Maharashtra 6.632 Manipur 0.218 Meghalaya 0.200 Nagaland 0.097 Orissa 4.682 Punjab 1.226 Rajasthan 4.813 Sikkim 0.028 Tamil Nadu 7.637 Tripura 0.373 Uttar Pradesh 18290 West Bengal 8.025] ", vide THE UNION DUTIES OF EXCISE (DISTRIBUTION) AMENDMENT ACT, 1990 (13 Of 1990), Dt. 31st May, 1990 Published in Received the assent of the Governor on May 31, 1990 and published in the Gazette of India, Extra., Part II, Section 1, dated 1st June, 1990, pp. 1-2 [C][W]
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