[as introduced in lok sabha]  a billto provide for the distribution of a part of the net proceeds of certain union duties of excise among the states in pursuance of the principles of distribution formulated and the recommendations made by the finance commission in its report dated the 14th day of december, 1961 be it enacted by parliament in the thirteenth year of the republic of india as follows:-1 this act may be called the union duties of excise (distribution) short title act, 1962 s 2 in this act, the expression "distributable union duties of excise" deftnition means twenty per cent of the net proceeds of the duties of excise ,of 1944 levied and collected under the central excises and salt act, 1944 on each of the articles specified in the schedule to this act, as defined in the first schedule to the central excises and salt act, 1944 10 3 during each financial year commencing on and after the first distribution day of april, 1962, there shall be paid out of the con~olidated fund ~di~~~u: of india to each of the states specified in column 1 of the table below of ezciao ~ the states such percentage of the distributable union duties of excise as is set out against it in column 2:-state 1 percentage 2 s ie andbra pradesh aseam ' bihar ' gu;ar&t jammu and kashmir kenla ' madhya pradesh madras maharashtra ' myaore 8'23 4'73 11'56 6'45 2'02 5'46 8'46 6'08 5'73 s'82 is orissa ' punjab, rajasthan uttar pradesh west bengal ' 7'07 6'71 5'93 10'68 5'07 bzpedciiture 4 a'fty expenditure under the provisions of this act shall be ~d~ expenditure charged on the consolidated fund of india, ·20 fund mated or india power to 5 (1) the central government may, by notification in the official illite rules gazette, make rules providing for the time at which and the manner in which, any payments under this act are to be made, for the making 25 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 30 in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session 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 form or be of no effect, 3s 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   tile union duties of excise (distrihntion) act, 1957, shall, as f from the first day of april, 1962, stand repealed 40 55 0 1951· - 2 name of article 5 number of item of the central excise and salt act, 19+4 definina the article sugar~ i coffee ": 10 tea 3 tobacco 4 kerosene 7 g refined diesel oils and vaporizing oil diesel oil, not otherwise specified 9 10 furnace oil is ii asphalt and bitumen 12 vegetable non-essential oils 13 vegetable product 20 14 pigments, c:>lours, plints, enlm:ls, varnishes, blacks and cellulose lacquers is soap 115 tyrcaj - 11 paper 18 rayod idd iynthct!c 5brcaldd yam 19 cotton fabricl - silk fabrics 21 woollen fabrics 22 rayon or artificial silk fabrics 23 cement  2s pig iron  30 steel ingot 26 aluminium 21 tin plate and tinned sheets includini tin taggers, and cutting of such plates, sheets or toggers    " :l8 internal combustion edlines all sorts  3s electric motors, all sorts and parts thereof electric batteries, and partl thereof 31 2 i - slectric lighting bulbs and ftoureseent lighting tube 32 blectric fans 33 moror vehicle 34 cycles parts of cycles other than motor cycles 35 footwear 36 cinematograph films, exposed 37 matches 38  statement of objects and uasonsat present 25 per cent of the net proceeds of u~ion duties 01 excise on matches, sugar, tobacco, vegetable product, coffee, tea, paper and vegetable non-essential oils is distributed among the states the third finance commission have recommended that from 1st april, 1962, 20 per cent of the net proceeds of union duties of excise on all articles other than motor spirit, on which such duties were collected in 1960-61, excluding those (but not excluding silk fabrics) on which the yield was below rs 50 lakhs a year, should be distributed among the states the bill gives effect to those recommendations the 12 th march, 1962 morarji desai the 12th march, 1962  li"inancial memorandumat the current rates of duties, the provisions of this bill wid ijiwlve the payment from the consolidated fund of india to the states of a sum of rs 73 crores in the coming financial year representing an increase of rs 34 crores over the amount which the states would have been entitled to get under the present sharing arrangements clause 5 of the bill empowers the central government to make rules in li'espect of matters specified therein they relate to the time at which and the manner in which any payments are to be made to the states, for the making of adjustments between one financial year and another and for any other incidental or ancillary matters the matters in respect of which the rules may be made are of a routine and administrative character 2 the delegation of legislative power is thus of a normal character a bill to provide for the distribution of a part of the net proceeds of certain union duties of excise among the states in pursuance of the principles of distribution formulated and the recommendations made by the finance commission in its report dated the 14th day of december, 19l)1 the president has, in pursuance of clauses (1) and (3) of article 117 and clause (i) of article 274 of the constitution of india, recommended to lok sabha the introduction and consideration of the bii1 m n kaul, secretary  •• (shri morarji desai minister 0/ finance) 