 corhigenda r':'~_~e additional du'~jes of excise (goods of special importance) _amendment rill, 19791 - p~,- p" -:; ';p 5 -- :> ) _  - • ' , ;: 2age 3, ·li!h·,) 17,·· ?l~cinst the ~!!"l t -ry relating to jammu and kashll"ir,-fclr "0744 11 re ad ii() 744" ":l - pap:e :::  line 39,-ill itterriories" ~ "territories" j tew delhi; aqri~l 9, 1979 char-,ra <j, 1901 (saka)  bill no !9 of 1979 the additional duties of excise (goods of special importance) amendment bill, 1979 a billfurther to amend the additional duties of excise (goods of special importance) act, 1957 be it enacted by parliament in the thirtieth year of the republic of india as follows:-1 (1) this act may be called the additional duties of excise (goods short of special importance) amendment act, 1979 title and commence s (2) it shall come into force on the 1st day of april, 1979 ment 1>8 of 1957 amendment of lonl title z in the additional duties of excise (goods of special importance) act, 1957 (hereinafter referred to as the principal act), in the long title, for the figures "1973", the figures "1978" shall be substituted 3 in the principal act, for the second schedule, the following sche-10 dule shall be substituted, namely:-substitution of second schedule  "the second schedule (see section 4) distribution of additional duties1 daring each of the finaftcial yean commencing on and after sular, is the lbt ay of aprll~ lf7?, 1ii0re shall be pldd to eadl qf ~e states specified in column 1 of the table below such perc:entage of the net proceeds of additional duties levied and collected during that financial year in respect of sugar, 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: s provided that if during that financial year there is levied and collected in any state a ta~ on the sale or purchase of surar by 01' under any law of that state, no sums shall be payable to that state under this paragraph in respect of that ftnancial year, unless the central government by special order otherwise directs 10 state percentage 1 z 5%45 2408 is 5933 8742 ze&6 0860 0831 20 4901 3783 6019 17082 01'-1 25 0029 andbra pradesh assam bimr gujarat haryana himachal pradesh jammu and kashmir karnataka kerala madhya pradesh maharashtra manipur megbalaya nagaland 0115 2178 6220 4729 30 0061 6449 0112 13184 orissa punjab rajasthan sikkim tamil nadu tripara uttar pradesh west bengal 8254 35 tobacco 2 during each of tbe financial years commencing on and after the 1st day of april, 1979, there shall be paid to each of the states -peeibeii :in columja 1 of the table below mlch percent-ge f the !let jl'oceeds of a4c1id8llal duties l,·ied and euected during jjaj ~jjcial year in respe~t of tobaeco,dftof deducting ~te&01i\ ~ 40 swil equal to 2192 per cent o,f the said proceeds as heide attributable ig union tenitories, as is set out &pinst it in column 2: provided tbat if duriag that fiil8dcial year tllere is levied and collected in , state - tax on  sale or purejuue of tellaeco hy or s under any law of that state, do 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 pereentage ----1 % 10 andhra pradesh 8018 assam 2297 bihar 7219 gujarat 6013 haryana 2789 himachal pradesh 0734 jammu and kashmir 0744 karnataka , 6081 20 30 kerala 4019 madhya pradesh 41419 maharashtra 13506 manipur 0185 meghalaya 0171 nagaland 0084 orissa 3456 punjab 4 • rajasthan 4365 sikkim 0034 tamll nadu 7707 tripura 0256 uttar pradesh 12544 west bengal 9081 f&bries 35 3 during each of the financial years commencing on and after the 1st day of april, 1979, 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 eollected durin" 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 unjon terriories, 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 twem by or under ,any law of that state, no sums shall be psyabl~ to that state under this paragraph in respect of that fiducial year, unless the central government by special order otherwise direeta, 5 - ----state percentage 1 z andhra pradesh 8,020 10 is 20 assam 2298 bihar 7221 gujarat 60l6 haryana 2790 himachal pradesh 07'34 jammu and kashmir 0744 kernataka 6083 kerala 4020 madhya pradesh 6,422 mabarashtra 13510 manipur 0185 meghalaya 0,171 nagaland 0084 25 orissa 3457 punjab 4210 rajasthan 4386 tamil nadu 7710 tripura 0217 uttar pradesh 12549 west beqal b ••• " the net proceeds of the additional duties of excise, levied under the additional duties of excise (goods of special importance) act, 1957, on sugar, tobacco, cotton fabrics, woollen fabrics and man-made fabrics, in replacement of the states' sales taxes on these commodities, are distributed in accordance with the provisions of that act 2 at present the distribution among the states is made on the basis of population, state domestic product, and production of these commodities in the ratio 70:20:10, as had been recommended by the sixth finance commission the seventh finance commission has determined 'he shares attributable to union territqries and each of, the states on the basis of: (a) in the case of sugar, average despatches of ingar to the union territories and to each state during the three years endiiuzl 1976-77; and (b) in the case of textiles and tobacco, population according to 1971 census and the average per capita state domestic product, and has indicated the percentage shares attributable to union territories and payable to each state in respect of each commodity 3 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 commission new i>!:lm; charan singh the 1st february, 1979 clauae sot the bill seeks to &ul:btitute the seoowi schedule to  the admtiall8l dutise of exclie (gqods of special importance) act, 1957, ~ pllovide far papledt to swes of their share of additional duties of exciie od ~ tobecco, cotion fabrics; woollen fabrics and ~made fabric&, levi'ed and collected under the said act in temu ef the act, the entire det proceeds, except the proceeds attributable to union territories, are distribuaele te the sut1es the sevemh f1aaace co,mmistion, wboie 1ll!ic0iilmadmion ia this regard is intedded to be givea; eft'ect t& by ~ bill, eiic:hmted tbe- pa,manta t tm> states on this account at & 1887 clu'e8 dbring the five yean 1~9080 , 1983-8t 2 the billdoes not involve any non-recurring expenditure, i  ~ ,-   extracts from the additional dunes of excise (goods of special , importance) act, 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 among the states in pursuance of the principles of distribution formulated and the recommendatimm made by the finance commission in its report dated the 28th day of october, ie 73  - - - - -  the second schedule(see section 4) 1 in this schedule, "net proceeds", as respects any financial y$r, means the net proceeds of the additional duties in respect of sugar, tobacco, cotton fabrics, woollen fabrics and rayon or artificial silk fadrics levied and collected during that financial year 2 during each of the financial years commencing on and after the 1st day of april, 1974,  there shall be paid to each of the states specified in column 1 of the table below such percentage of the net proceeds, after deducting therefrom a sum equal to 141 per cent of the said proceeds as being attributable to union territories, as is set out agaill1lt it in column 2: provided that if during that financial year there is levjed and collected in any state a tax on the sale or purchase of sugar, tobacco, cotton fabrics, woollen fabrics, rayon or artificial silk 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 percentsge of distrihlltion i -__-----2  ----- -i andhra pradesh 3 bihar -------------------- ---------------4 gu;brat 5'91 5 haryana 1'94 6 hirr_achal prac'esh 0' !it) 7 jammu and kashmir 0'73 8 karnataka 5'62 9 kerala 3'58 jo madhya pradesh 6'98 ii maharashtra ii '65 12 manipur 0'17 13 meghalaya o· 17 14 nagaland 0'08 15 orissa 3'59 16 puniab 2'68 17 rajasthan 4'17 18 tamil nadu 7-27 19 tripura 0'25 20 uttar pradesh 16'10 21 wfst eer:g:tl 8-30 ----- --- , a  billfurther to amend the addit~nal duties of excise (goods of special importance) act, 1957 (8hri chgran singh, deputy prime minister and minister 0/ finance) - 