 bill no 42,tc,m89 ~'additional duties of excise (goods of special importance) amendment bill, 1989 a billfurthet  to amend the additional duties of excise (goods of special importance) act, 19m be it enacted bi' parliament in the fortieth year of 'the 'r~pijbh'c of indis'as follows:- short title and commencement 1,<1) this act may be called the additional duties of excise (go()ds of special importance) amendment act 1989 5 (2f it shall be deemed to have come into force on the 1st daytlfapril amendment ot long title ot act 58 of 1957 1~: z'::irf the additional duties of excise (goods of special impertam:e) act, 1917 (h!reinafter referred to as the principal act), in the long title, for the words, figures and letters "report dated the 30tii day of 10' april, 1984", the words, figures and letters "first report da~~l'~he 29th july',' 1988" shall be substituted 3 'in the principal act, for the se:ond schedule, the fonc:wirl~'sche­dule shill be substituted, namely:-"the second schedule (see section 4)  is isubstitution of new sche dule for the second schedule  distribution of additional dutiesduring the ftnancial year commencing on the 1st day of april, 1989, there shall be paid to each of the states specified ill eolu1lul (1) of the table below such percentage of the det proceeds of additional duties levied and collected durine the fidancial year in respect of -the goods ·describedl ' column (3) of, the first sebedule, after deducting therefrom a sum equal to 2023 per ceilt of the said proceeds as being attributable to union terrories, as is set out s against it in colum~ (2) of tbe said table: provided that if during the financial year there is levied and ('olleded 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 sums shall be payable 10 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) is andhra pradesh 7933   0100  • 2711 arunachal pradesh assam' - 8519 bihar 0230 20 609' 2358 goa gujrrat baryana 0652 0916 5581 25 3834 himachal pradesh jammu and kashmir kamataka kerala 7010 -madhya pradesh 11783 maharashtra 0192 manipur meghalaya 0179 30 0061 0127 mizoram nagaland 3680 3478 - 4836 3s 0048  7120 orissa punjab rajasthan sikkim tamil nadu 0279 14109 tripura uttar pradesh west bengal 8330" 40· ____________  r-_~_---------- 1'he net proceeds of the additional duties of excise levied under the additional ooties 01 excise (goods of special importance) act 1957, on sugar, tobacco, edtton fabrics, man-made fabrics and woollen fabrics in replacement of the states' sales tax on these goods are distributed ih accordance with the provisions of that act 2 the eighth finance commission in its final report, dated the 30'th april, 1984 had recommended that the shares of the states in the additional duties of excise in respect of the said goods be distributed by giving equal weightage to state domestic product and population the average state domestic product of the states for the years 1976-77 to 1978-79 and the population as in 1971 census had been adopted by the said commission in arriving at the percentage shares of the states this recommendation was accepted by the government for the period 1~9 and the percentage shares are accordingly in force up to the financial year 1988-89 3 the ninth finance commission in its first report dated the 29th july, 1988 for the financial year 1989-90 has 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 average state domestic product of the states for the years 1982-83 to 1984-85 and the population as in 1971 census have been adopted by the commission in arriving at the percentage shares of the states 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 new delhi; the 21st april, 1989 s b chavan c~",se 3 ,of th~ ~  se~ks to su'bstit"'te these~olld sep~d1jle, to the addion~l ,d\1t¥!s, ot,~c~~, (f!0qas,of spe~ljtnpot;tw)c:~)a~t, 1~, to prov~de for p~yq')ej1t to, ,sta~~ ,of their sw-re ofaddi,tiq~auties ot ~~iseon sugar, toqii\cco,cotton fal;>r~cs, man-l'ilade fabrics amlw®llen fabrics levied and collected ~er, the said, at;:t in terms of the act ihe, entire nl;!t proceed~, except the proceeds attributable to the  uqion -, ' • , '- • ~, • """,' ",'! rl· i" territqries, are distnbutable ,to thj:! states it is estimated that tpe,pay'-uiel)ts to the' states 'on tpisacco\~nt during the year t'98~~ ~i~l amq~t ~() ,rs 1~~904crp~es· "   " ," ,   2 the bill does not involve a~y non-recurring expenditure  extracts from the additional duties of excise (goods or special importance) act, 1957- (58 of 1957) - - - - - an act to provide for the levy and collection of additional duties of e~ on certain goods and for the distribution of a part of the net proc,ps thereof among the states in pursuance of the principles of dia1ribution formulated and the recommendations made by the finance commission in its report dated the 30th day of april, 1984 - - • - - -  the second schedule(see section 4)  ~i8tribution of a,dditional dune,sucv 1 dur:ng the financial year commencing on the 1st day of april, 1984, 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 that financial year in respect of s'ugar, after deducting therefrom a sum equal to 3271 per cent of the said proceeds as being attributable to union territories, as is set out against it in column 2: prqvided that if during that financial year there is levied and collected in any state 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 this paragraph in respect of that iqancjal year, unless the central government by special order otherwise directs --------_  _- - ---percentqe state 2 1 5245 apdhra pradesh assam  bi)1ar g",jarat h~ryana ~imachal pradesh 2~ 5933 8742 2666 0860 0831 4901 j~u and kashmir k"rnataka | •••           | 11:     ||----------------|---------|| i:;"           |         || "i"            |         || _-            |         || ---            |         || i              |         || 2              |         || ------         |         || kerala         |         || 3783          |         || madhya pradesh |         || 6019          |         || maharashtra    |         || 1708z         |         || manipur        |         || 0143          |         || meghalaya      |         || 0029          |         || nagaland       |         || 0115          |         || orissa         |         || 2178          |         || punjab         |         || 6220          |         || rajasthan      |         || 4729          |         || sikldm         |         || 0007          |         || tamil nadu     |         || 6449          |         || tripura        |         || 0172          |         || uttar          | pradesh || •••            |         || 13104         |         || west bengal    |         || 8254          |         |tobacco 2 during the financial year commencing on the 1st day of april, 1984 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 that financial year in respect of tobacco, after deducting therefrom a sum equal to 2192 per cent of the said proceeds as being attributable to union territories, as is set out aga:nst it in column 2: provided that if during that financial year there is levied and collected in any state a tax on the sale or purchase of tobacco by or under any law of that state, no sums shall be payable to that state under this paragraph in respect of that financial year, unless the central government by special order otherwise directs state percentage 1 2 andhra pradesh assam bihar g'ljarat haryana ~chal pradesh jammu and kashmir karnataka kerala madhya pradesh maharashtra 8018 229'1 7211 6813 27_ 0734 0741 6081 4019 6419 13101 0185 0171 0084 3456 4268 4365 0034 7707 0256 12544 9091 manipur meghalaya nagaland orissa punjab rajasthan sikkim tamil nadu tripura uttar pradesh west bengal --------------3 during the financial year commencing on the 1st day of april fabrics 1984 there shall be paid to each of the states specified in column 1 of the table below s'uch percentage of the net proceeds of additional duties levied and collected during that financial year in respect of cotton fabrics, woollen fabrics and man-made fabrics after deducting therefrom a sum equal to 2192 per cent of the said proceeds as being attributable to union territories, as is set out against it in column 2: provided that if during that financial year there is levied and collected in any state a tax on the sale or purchase of cotton fabrics, woollen fabrics or man-made fabrics or one or more of them by or under any law of that state no sums shall be payable to that state under this paragraph in respect of that financial year, unless the central government by special order otherwise directs ----~---------------------- ---state percentage ------------------- -------------- --1 2 ----- ------andhra pradesh 8018 assam 2297 bihar 7219 gujarat 6013 haryana 27&9 himachal pradesh 0734 jammu and kashmir 0744 karnataka 6081 kerala 4019 madhya pradesh 6419 maharashtra 13506 manipur 0185 meghalaya 0171 _--- ---------nagaland orissa puajab bajalthan 00fjii 3 • 4268 4368 0034 7707 sikldm tamil nadu tripara uttar pradesh west bengal 02m' 12544 9091: sular, 'fobacco iiud fabrics 4 (1) during each of the financial years commencing on and· after the 1st day of april, 1985, 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 dutiesjievied 'and collected during that financial year in respect of the goods described in column 3 of the first sthedule after deducting therefrom a sum equal to 2391 per cent of the' 'hid proceeds as being attributable to union territories, as is set out against it in 'eolumn '2: provided that if during that 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 finltscltedl1le or one or more of them by or under arty law of that state, nb sums shall be payable' to that state under this paragraph 'in' respect of that financial year, unless the central -govetimient by special order dtherwise direc'ts ---------  _- ----state percentage -----_-  --_  - --  _-----'--1 2 aildhra pradesh assain ----------_  _-----"_-7304 2:h6 862'7 59u 2488 0668' 0 • 5561 3963 i bihar gujarat  haryana himachal pradesl! jammu and kashmir k8rnataka kerala madhya pradesh maharashtra msnipur meghalaya 6~942 11461 0178 01 ---------__------------- -~,-~-----nagaland orissa punjab rajasthan sikldm tamil nadu tripura uttar pradesh west bengal 0098 3653 3675 4827 0038 7649 0287 14318 8624 (2) there shall ablo be paid out of the consolidated fund of india to the state of mizoram an amount equal to 0013 per cent of the net proceeds of additional duties durlng the financial year 1986-87 and an amount equal to 0119 per cent of the net proceeds of additional duties during each of the two subsequent financial years (3) there shall also be paid out of the consolidated fund of india to the state of arunachal pradesh an amount equal to 0018 per cent of the net proceeds of additional duties during the financial year 1986-87 and an amount equal to 0168 per cent of the net proceeds of additional duties during each of the two subsequent financial years a bill further to amend the additional duties of excise (goods of special importance) act, 1957 (shri s b chavan, minister of finance) 