 ''''' the additional duties of excise (goods of special importance) amendment bill, 1962 ( as introduced in lor sabha on 15th march, 1962  the additional duties of excise (goods of special importance) amendment bill, 1962 [as introducj:d in lox suha] billfurther to amend the additional dutie 01 bzcile (good of special importance) act, 1957 be it enacted by parliament in the thirteenth year of the republic of india u follows:-1 this act may be called the additional duties of excise (goods short tille of special importance) amendment act, 1962 , z in the long title of the additional duties of excise (goods of ameadmeal of 11)57 special importance) act, 1957 (hereinafter referred to as the principal of 10d, title act), for the words, figures and letters "dated the 30th day of september, 1957, and to declare those goods to be of speeial importance in inter-state trade or commerce", the words, figures and letters loudated the 14th day of december, 1981" shan be substituted 3 in section 6 of the principal act, for sub-section (2), the amendmeot followilig sub-section shall be substituted, namely: _ of tectiod 6-u (2) every rule made under this section shan be laid as soon as may be after it is made, before each house of parliament whue i, 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 aessjon 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 fonn or be of no effect, as the case may be; so however that any ~uch modification or annulment shall be without prejudice to the validity of anything previously done under that 5 rule" 4 iii the principal act, for the second schedule, the following schedule shall be substituted, namely:-substitutiod of dew schedule for second schedule ''the second schedule "   ~ "! -, t •• (see section 4) ; 1 in this schedule "net proceeds", as respects any financial year, means the net proceeds of the additional duties in respect of sugar, tobacco, cotton fabrics, silk fabrics, woollen fabrics, and rayon or artificial silk fabrics levied and collected during that financial year 2 during each of the financial years commencing on and after the 1 s itt ap~, 1962, th~re shall be paid,-(a) to the state of jammu and ka~mir a sum equal to 1· 5 per cent of the net proceeds; and (b) to each of the states specified in the first column of the table-20 (i) a sum equal to the amount specified against that state in the second column of the table;'anci (ii) if the total of the sums payable to all the states under the preceding provisions of this paragraph is less than 99 per cent of the net proceeds by any amount, a further 25 sum equal to such percentage of that amount 8'8 1& specifled against that state in the third column of the table: provided that if during that financial year there is levied and collected in any state a tax on the sale or purchase of sugar, tobacco, cottodiabrics, silk fabrics, woollen fabrics and rayon or artificial 30 silk fabriea by or under any law of that state, no sums shall be payable to that state under clause (a), or as the case may be, under clause (b) in respect of that financial year, unless the central government by special order otherwise directs (rupees in 1akhi) andhra pradcah 235'34 7'7s s assam 8s·08 2'50 bthar 13°'16 10'00 gujarat 323  ' s'" kera1a 95'01 4':as madhya pradesh 15$'17 ,'()() 10 madras 285'34 9'00 mabaraahtra 637'77 10·60 mjiore 100'10 ,'2s oriua 8,'10 "'so puutab 17s'i9 s'li5 is rajasthan 90'10 4'00 uttar pnidaih'  '7"bi 15'5° 'west benpl 280'41 9'00",  statement of objects and reasons'this bill seeks to amend the additional duties of excile (goodl of s~al itqportance) act, 1957, for giving e1fect to the recommendations made by the third finance commission for the distribution among the states of the net proceeds of additional dut4,s of excise levied by the union in replacement of states' sales taxes on sugar, tobacco, cotton fabrics, silk fabrics, woollen fabrics and rayon 01' artificial fabrics, except the proceeds of these duties attributable to union territories nsw dzliu·    , mobarji desai  ,' the 12th march, 1962 -  financial memorandumthis bill does not involve any additional payment to the statu out of the consolidated fund of india over and above what they are entitled to get under the existing arrangements the states' share of additional excises next year is expected tol amount to rs 41 crares  extracts from the addrrional duties of excisb (goods of special - importance) act, 1957no 58 of 1957 [24th december, 1957] an act to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the states in pursuance of the principles of distribution formulated and the recommendations made by the finance commission in its report dated the 30th day of september, 1957, and to declare those goods to be of special importance in inter-state trade or commerce  (1) - - - - - - power to mabrules - (2) all rules made under this section shall, al soon as may be after they are made, be laid for not less than thirty days before each house of parliament and shall be subject to such modifications as parliament may make during the session in which they are so laid or the session immecuately following  - - - - the second schedule (see section 4)  part i distribution c1/ additional duties on sugar 1 ia this part,-(a) "net proeeeds", as respects any financial year, means the net proceeds of the additional duties in respect of sugar levied and collected during that financial year; (b) "table" means the table at the end of this part 2 during each of the financial years commencing on or after the 1st april, 1958, there shall be paid-(a) to the state of jammu and kashmir a sum equal to 1· 25 per cent of the net proceeds; and (b) to each of the states specified in the first column of the table-(i) a sum equal to such percentage of one-fourth of the net proceeds as is specified against that state in the second column of the tablei ~ " (ii) a sum equal to the difference between the sum specified against that state in third column of the table and the sum payable to that state under sub-clause (i); and - (iii) if the total of the sums payable to all the states under the preceding provisions of this paragraph is less thad 99 per cent, of the net proceeds by any amount, a further sum equal to such percentage of that amount as it specified against that state in the fourth column of the table: provided that if during that financial year there is levied and collected in any state specified in the table a tax on the sale or purchase of sugar by or under any law of that state, no sums shall be payable to that state under sub-clause (ii) or sub-clause (iii) of clause (b)· in respect of that financial year, unless the central government by special order otherwise directs, 3, in respect of the financial year ending on the 31st march, 1958, the provisions of paragraph 2 (excluding the proviso) shall apply for the distribution of a part of the net proceeds, subject to the modification that each ·of the sums specifled in the third column of the table shan be deemed to have been replaced by one-fourth oflhat sum, i 2 3 4 (rupees in  ) 6'6a andhra pradesh 2'55 assam ' bihar maharashtra 8'zo 13'37 6,80 gujarat , kerala , 9'33 40 3'46 is 10'57 30 8'07 16a 4'10 83 3'8t 20 madhya pradesh madras myaore 7'46 40 7'61 60 6'5a 25 4'46 zo orissa  punjab rajasthan uttar pradesh  3'03 7'67 7'46 5'13 a'87 7'21 4'81 15'63 8'65 4'59 so 4'71 25 15'94 1i2 7'59 36 wcstbcdpl   t part n distribution of additional duties oft tobtacco4 the provisions of paragraphs 2 and 3 shan apply for the distribution of a part of the net proceeds of the additional duties on "ceo levied and collected during each financial year as they apply for the distributioo of a part of the net proeeeds of the additional duties on sugar, subject to the modifteation that the referedees therein to the table shall be construed as references to the table below:-1 2 3 (rupees in iakha) - andhra pradesh a-m  bibar ~tr8 gujarat  kerala  madhya pradesh madras myaore - o~ - punjab - rajasthan uttar pradesh - west beatii  7s 30 20 76 39 37 32 s7 27 is 30 is 63 40 9'33 3'46 io's7 8'07 04'10 3'84 7'46 7'61 6'52 4'46 4"9 4'71 15'94 7'59 10'42 2'98 8'90 ii'54 s'" 3'043 7'10 9'58 5'58 3'21 4'36 3'59 16'13 7'31  part in distribution of ~dditional duties on textiles5 in this part,-(a) "net proceeds", as respects any financial year, mebftll the net proceeds of the additional duties in respect of cotton fabrics, silk fabrics, rayon or artificial silk fabrics and woollen fabrics levied and collected during that financial yearj (b) "table" means the table at the end of this part 6 during each of the financial years commencing on or aft~r the 1st april, 1958, there shall be paid-{a) to the state of jammu and kashmir a sum equal to 1·25 peri cent of the net proceeds; and (b) to each of the states specified in the first column of the table-(i) such sum as is specified against that state in the second column of the table; and (ii) if the total of the sums payable to all the states under the precedipg provisions of this paragraph is less than 99 per cent of the net proceeds by any amount, a further sum equal to such p~centage of that amount as is specified against that state in the third column of the table: provided that if during that financial year, there is levied and collected in any state specified in the table a :tax on the sale of purchase of cotton fabrics, silk fabrics, rayon or artificial silk fabrics or woollen fabrics by or under any law of that state, no sums shall be payable to that state under clause (b) in respect of that financial year, unless the cen~ral government by special order otherwise directs 7 in respect of the financial year ending on the 31st march, 1958, the provisions of paragraph 2 (excluding the proviso) shall ~pply for the distribution of a part of the- net proceeds, subject to the modification that each of the sums specified in the second column of the table shall be deemed to have been replaced by one-fourth of that sum i 2 3 (rupees in lakhl) 120 7·35 40 2·72 80 ii ·19 398 10·91 202 5·55 38 3·10 83 6·97 168 7·"9 48 4·98 so 3·32 95 556 so 4·36 400 18·19 204· 851 andhra pradesh assam _ bihar maharashtra gujarat - kerala  madhya pradesh madras mysore orissa punjab rajasth8l1 uttarjpradesh  west bengal   a billfurtlter to amentlt1le additional duties of excise (goods of special-importance) act, 957   the ~esident has, in pursuance of clauses (i) and· (3) of article ii7 aad cl:ause(i) of article 274 of the constitution of india, recommended to ·lok sabha the introduction and consideration of the bill m n kaul, secretary (shri morarji desai, minister of fznance) 