 "the additional duties of lihcise (goods of special importance) amendment bill, 1990 a billfurther to amend the additional duties of excibe (goods of special importance) act, 1957 ba it enacted by parliament in the forty-first year of the republic of india as follows:-1' (1) this act may be called the additional duties of excise (geods short of special importance) amendment act, 1990 title and com· mencement s (2) it shall be deemed to have come into force on the lst day of april, 1990 2 in the additional duties of excise (goods of special importance) ~, 1957 (hereinafter referred to as the principal act), in the long title, for the words figures and letters "first report dated the 29th july 1988", 10 the words figures and letters "second report dated the 18th deeember 1989" shall be wbstituted amend· ment of long title of act 58 at 1957 substitu-3 in the principal act, for the second schedule, the following schetion dule shall be substituted, namely:-of new schedule for the second schedule  "the second schedule (see section 4)distribution of additional duties during each of the financial years commencing on and after the the 1st day or apnj, 1990, there shall be paid to each of the -states specified in column (1) of the table below such percentage of the net proceeds of additional dudes levied and colleded during that flnandal year in respe~t of the goods described in column (3) of the _ first 10 schedule, after deducting therefrom a sum equal to 1903 per cedi of the said proceeds as being attributable to union territories, as is set out against it in colu:mn (2) of the saidl table: prvoided that if during that financial year there is leviedl and collected in any state a tax on the sale or pwtehase of the goods described 1 s in colllllld (3) of the first schedule or one or more of them biy or under any law of that stab!, on sums shall be payable to that sbde under this paragraph in respect of that financial year, udiess the cencrai government by special order otherwise directs table 20 --  state percentage ---~----------(1) (2) -~  --- - __-----_ andhra pradesh 76_ arunachal pradesh 0187 assam 2743 25 bihar 8317 goa 0zz8 gojant 5905 haryana 2317 himachal pradesh 0821 30 jammu and kashmir o9!9 karnataka 5865 kenl 3723 madhya pnuiesh '1-184 - -'------~- 11 • -----------------(1) (2) -------__-----------maharuhtra 0213 manipur 0190 m  y 0068 5 mizoram 0120 nagaland 3-488 orissa 3533 puajalt 4881 rajasthan 0052 10 sikjdm 7084 tamil nadu 0278 tripura 14-857 uttar pradesh west bengal 8185" ---- ------------------------------- ~--the net proceeds of the additional duties of excise levied under tbit a44ttional duties of excise (goods of special importance) act 1»'7, on su,gar, tobacco, cotton fabrics, man-made fabrics and woollen fabri~ in replacement of the states' sales tax on these goods are distrtbtttetl1n accordance with the provisions of that act 2 the ninth finance commission in its first report dated the 29th july 1988 had recommended that the shares of the states in the additional duties of excise for the said goods be distributed by giving equal weightage to state domestic product and population the a-ge state domestic product of the states for the years 1982-83 to 1984-85 and the population as in 1971 census had been adopted by the said commission in arriving at the percentage shares of the states to give e«ect to the above recommendation of the commission the principal act was amended by the additional duties of excise (goods of special importance) amendment act, 1989 3 the ninth finance commission in its 'second report dated the 19th december, 1989 for the period 1990-95 has recommended that the sbarm of the states in the additional duties of excise for the said goods be distributed by giving equal weightage to state domestic product and population they have used the new series of comparable estimates or state domestic product averaged for three years 1982-83 to 1984-85 and the population as in 1981 census in determining the shares of the states inte1' se in the net proceeds of additional duties of excise 4 this bill seeks to amend the additional duties of excise (goods of special importance) act, 1957, for giving effect to the above recommendations of the ninth finance commission in its second report new delhi; the 25th april 1990 madhu dandavate  president's recommendation under articles 117 and 274 of the constitution of india[copy of letter no 2 (4) -fcd/90 dated 30th april 1990 from prof madhu dandavate minister of finance to the secretary-general, lok sabha]  ~ :-the president having been informed of the subject matter of the proposed bill to further amend the additional duties of excise (goods of special importance) act 1957, recommends under clauses (1) and (3) of article 117 and clause (1) of article 274 of the constitution, the introduction of the bill in lok sabha and also the consideration of the-bill r : ':" i(' clause 3 of the bill seeks to sublltitute the second schedule to the additional duties of excise (goods of special importance) act, 1957, to provide for payment to states of their share of additional duties of excise on sugar, tobacco, cotton fabrics, man-made fabrics and woollen fabrics levied and collected under the said a-ct in terms of the act, the entire net proceedtl, except the proceeds attributable to the union territqries are atributable to the states it is estimated that the payments to the states on this account during the year 1990-91 will amount to re 159872 crores 2 the bill does not involve any non-recurring expenditure  annexure extracts from no: additional duties of excise (goods of sprcial importance) ak:t, 1957(58 of 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 a:nong the states in pursuance of the prineiples of distribution formulated and the recommendations made by the finance commission in its first report dated the 29th july, 1988  - - - - -  the second schedule(see section 4)  distribution of additional dutiesduring the financial year conunencing on the 1st day of april, 1989 there shall be paid to each of the states specified in column (1) of the table below such percentage of the net proceeds of additional duties levied and collected during the financial year in respect of th(' goods described in column (3) of the first schedule, after deducting therefrom a sum equal to 2023 per cent of the said proceeds as being attributable to union territories as is set out against it in column (2) of the said table: provided that if during the financial year there is levied and collected in any state a tax on the sale or purchase of the goods described in column (3) of the first schedule, or one or more of them by or under any law of that state no mung shall be payable to that state under this paragraph in respect of the financial year, unless the central government by special order otherwise directs " __--'_--- _ --  ----------------,------~--~-- _---  __----state percentage (1) (2) -----------andhra pradesh 7933 arunachal pradesh 0100 assam 2711 bihar 8519 (2) -----------------------goa 0230 gujarat 6094 haryana 2368 himachal pradesh 0652 jammu and kashmir 0916 knrnataka 5581 kerala 3834 madhya pradesh 7070 maharashtra 11763 manipur 0192 meghalaya 0179 mizoram 0061 0_127 nagaland orissa 3680 3478 punjab 4636 rajasthan 0048 sikkim '1120 tamu nadu 0279 tripura 14109 uttar pradesh 8330 west bengal a bill further to amend the additional duties of excise (goods of special importance) act" 1957 (prof· madhu dandavate, minister of finance) • 