 bw no 48 of 1m4 the additional duties of excise (goods of special importance) amendment bill, 1984 a billfurther to amend the additional duties of excise (goodl of specigl importance) act, 1957 be it enacted by parliament in the thirty-fifth year of the republic of india as follows:-1 (1) this act may be called the additional duties of excise short (goods of special impor:tance) amendmen,t act, 1984 title and com-~ (2) it shall be deemed to have come into force on the 1st day of april, mace-1984 ment 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 words, figures and letters "report dated the 28th day of october, amendment of long title of act 58 of 19&'1 [0 ] 978", the words, figures and letters "interim report dated the 14th day of november, 1983" shall be substituted 3 in the principal act, in the second schedule,-amendment of second schedule (0) in paragraph 1, for the words, figures and letters "each 01 the fin:tncial yearr commencing 011 and after the 1st day of april, 1979, there !':hall be paid", the ~r~res and letters "the finan-' cial year commencing on the itt  ,· of april 1984, ther~ iih"u ~ paid, provisionally," shall be substituted; (b) in pantii'ipii 2, for the words,  leuen "eacb 01 the financial years conunencing on and after the lst day of april, 1979, there shall be paid", the words, figures and letters "the fblu'" cial year comcncing on the 1st day of april, 1984, there hall be paid, provisionally," shall be substituted; 5 (e) in paragraph 8,-(i) for the words, figures and letters "each of the fbi_cial years eornnlencing on and after the 1st day of april, 19'19, there !;hall be paid", the wfords, figures and letters "the financial year commencing on the lst day of april, 1984, there shall be paid, 10 provisionally," shall be substituted; (ii) for the table, the following table shall be subltituted, namely:-15 !kate "'11 '" i - go ~  '01  8',  7'8', ojuat "0', , ··719 hi- ·1 pnideah ·'734 ja_a aad kulunlr ·'7" lunlmaka  '·01 - 115 kenla 4'0'9 mimihya pradesh 6·4·t maharuhtra    ,, maalpar  0·15 mesbalaya - 0"7' 30 napiaad ··oif on  "45& paaj-b 4·11fi6 rajutbaa  4·165 8jiddm 0·03f taml1n  7'7°7 35 t  ra  "     0'" uttarprad  b •• mot weft be  t • 091  --- -- -  '--  _- -- --- --against the sta te of "pm jab", under the heading the additional nur 1es of excise (goom of special importance) 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-tax on these commodities are distribu ted hl accordance with the provisions of that act 2 the seventh finance commission had determined the shares attributable· to union territories and each of ,the states on the basis of: (a) in the case of sugar, average despatches of sugar to the union territories and ~ each state durin, the three years- ending 1976-77j (b) in the case of textiles and tobacco, population according to the 1971 census and the average per capita state domestic product, and had indicated percentage shares attributable to union territories and payable to each state in respect of each commodity the present distribution among the states is governed by those recommendations of the seventh finance commission 3· the eighth l<'inance commission in its interim report have recommended that in respect of the distribution between the union and the slates of the net proceeds of additional duties of excise in lieu of salestax, the existing arrangements may continue provisionally during the financial year commencing on the 1st day of april, 1984 the commission have further recommended that the state of sikkim slrould also receive a share from the proceeds of additional duties of excise on textiles in lieu of sales-tax as the levy of sales  tax thereon has been withdrawn by that state and that the percentage shares of all states including sikkim, in this levy which have been worked out by the seventh finance commission should be applied for inter se distribution in the financial year 1984-85 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 commibsion  new delhi; pranab mukherjeethe 23rd april, 1984 clause 3 of the bill seeks to amend the second schedule to the adell  tional duties of e)tcise (goods of special importance) act, 1957, to provide for payment to states of their share of additional duties of exci,e on sugar, tobacco, cotton fabrics, woollen fabrics and man-made fabrics levied and collected under the said act in terms of the act, the entire n'?t proceeds, except the proceede attributable to the union territories, are distributable to tire states it is estimated that the payments to the states on this account during the financial year 1984-81) will amount to rs 74892 crores 2 the bill does not involve any non-recurring expenditure  annexure extracts fkom the aodltion~l duties of excise (goods of special importance) act~ 1957 (58 of 1957)an act 10 provide for the levy and collection of additional dut1es of excise on c2rtain goods and for the distribution of a part of the net proceeds thereof among th& states in pursuance of the principles of distribution formulated and the recommendations made by the finance commission in its report dated the 28th day of october, 1978  -  -  - -  the second schedule (see section 4) disbribution of additi0'n4l duties1 during each of the financial years commencing on and after sagar the 1st day of april, 1979, there shall be paid to each of the states specified in column 1 of the table below such percedltage of the net proceeds of additional duties levied and collected during that financial year in respect of sugar, after deducting therefrom a swn equal to 3271 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 flnancial 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 swns shall be payable to that state under this paragraph in respect of that financial year, 11!11ess the central government by special order otherwise directs  - - - - - - 2 during each of the financial years commencing on and after toncco 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 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 81ttri- ' butable 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 tobacco by or under any inw of that state, no sums shall be payable to that state under this paragraph in respect of that financial year, udless the central government by special order otherwise directs 3, durin, each ot the finaucial yeu'l commencin, on and after the lit day of april, 1979, tjbere shall be paid to each of the statel 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 cotton f4¥cs, woollen fabrics and manmade 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 colleotcc:iin an" state a tax, on the sale or purobase of cotton fabries,  :woollen fabrica  or man·made·· fabrics or one or more of them,by ,or under  any jaw of that state, no sums shall be payable to that st&te wlcier,this paragraphm respect of that financial yea • , ,uless ,the (ceatral government by ·special ordfll" otherwise directs state percentage ---_- ---------l:!'ollo ainn  ' bihar , "lil1l li' 790 ou,;-rat ~, ~ipradeah, 0' 734 jamjjw;lujd kaabmir 0'744-karoawca , 6' 083 keraja , 4'ollo madhya pradesh mabarubtra , 0'171 manipw m~ nagaland 0'084-orima , 3'457 pun • 4'li70 ra;tii" 4'566 tamilndu , 7'710 0'157 112'549 uttar  ' - welt ieiipi ,  a billfurther 10 amend the additional duties of excise (goods of special importance) act, 1957 (shri pranab kumar mukherjee, minister oj finance) 