 the sugar (special excise duty) bill, 1959(as introduced in lok sabha on 3rd december, 1959)  (as introduced in lok sabha)a bill to provide for the imposition of a special duty of excise on certai11l rugar be it enacted by parliament in the tenth year of the republic of india as follows: ~ , 1 (1) this act may be called the sugar (special excis(; duty) act, 1959 s (2) it shall be deemed to have come into force on f1e 25th ~~3~(~~~c day of october, 1959 mencement 2 in this act, unless the context otherwise requires,-10 is (a) "central excises act" means the central excises and salt act, 1944; definition • (b) "factory" means any premises, including the precincts thereof, wherein or in any part of which sugar is being manufactured, or, wherein or in any part of which, any manufacturing process connected with the production of sugar is being carried on or is ordinerily carried on, and includes any premises wherein sugar in respect of which the duty of excise payable under the central excises act or the additional duties of excise (goods of special importance) act, 1957, has not been paid, is stored; (c) "sugar" means any form of sugar, whether wholly or partially manufactured, but does not include-~o (i) khendsari sugar, that is to say sugar in the manufacture of which neither a vacuum pan nor a vacuum evaporator is employed; or (ii) palmyra sugar, that is to say sugar manufactured from jaggery obtliined by boiling the juice of the palmyra palm imposition of special additional excise duty on certain auibi 3 (1) there shall be levied and collected in respect of that quantity of sugar removed from any factory on or after the com- 5 mencement of this act as is equivalent to the quantity of sugar lying in stock on such commencement within the precincts of the factory, a special duty of excise at the rate of rupees two and fifty-two nalla paue per cwt i (2) the duty of excise referred to in sub-section (1) shall be in 10 addition to the duties of excise chargeable on sugar under the central excises act or any other law for the time being in force (3) the provisions of the central excises act and the rules thereunder, including those relating to refunds and exemptions from duty shall, so far as may be, apply in relation to the levy and cohee- 15 tion of the special duty of excise referred to in sub-section (1) as they apply in relation to the levy and collection of the duties of excise on sugar under the central excises act effect of 4 where, in compliance with an order made with reference to levy of ~uty clause (f) of sub-section (2) of section 3 of the essential commodi- ~o =~i~s ties act, 1955, a person is required to sell any sugar, the price of the 10 of 19~' su~r so required to be sold shall, if he has paid the special duty of excise leviable under section 3 on such sugar, include an amount equivalent to the duty so paid, and he shall be entitled to be paid such amount by the buyer 25 repeal 5 the sugar (special excise duty) ordinance, 1959, is hereby 3 of 1959 repealed  statement of objects and reasonsthis bill seeks to replace the provisions of the sugar (special excise duty) ordinance, 1959 (no3 of 1959), promulgated by the president on the 25th october, 1959 in order to stimulate production of sugar during the current season government decided to increase the price of sugar-cane simultaneously the ex-factory price of sugar was also increased in proportion to the increase in cane price, by rs 252 per cwt as the sugar produced out of cane purchased at the old cane price would have got an unintended benefit of the enhanced price, it was decided to mop up these profits for the public exchequer, by promulgation of an ordinance new delhi; morarji desai the 26th november, 1959 a bill to provide for the impositioo of a special duty of excise on (:eltain sugar the president has, in pursuance of clause (1) of article 117 and clause (i) of article 274 of the constitution of india, recommended to lok sabha the introduction of the bill m n kaul, secretary (shri morarji desai, minister of finana) 