_ no 61'01 1985  the ~dditional duties of excise (goods of special importance) amendment bill, 1985 a billfurther to amend the additionaz duties of e:x:cise (gooclr of special i'1ll'0rtance) art, 19lj'1 be it enacted by parliament in the thirty-sixth year of the republic of india as follows:-1 (1) this act may be called the additional duties of excise (goods short title of special importance) amcmlm(dt act, 1985 ami com· 5 meneement (2) it shall come into force on the 1st day of april, 1985 amend· ~nl 'of long title 2 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 "interim report dated the 14th day of november, 198~", the words, figu!-'t!s and letters "report dated the 30th 10 day of april, 1984" shall be substituted  of aet 51! of 1957 amend ment of second schedule 3 in the principal act, in the second schedule,-'\  (a) in paragraphs 1, 2 and 3, the word "provisionally" shall be omitted; sugar, tobacco and fabrics (0) after paragraph 3, the following paragraph shall be inserted, namely:-"4  during each of the financial years commencing on and nfter the lst day of april, 1985 there sb8d be paid to eacd of the statel specified in column 1 of the table below ~h percentage of the net 5 p1'o«:eeds of additional duties 'levied iuld collected during that financial year in respect of sllr,ar, tobacco, cotton fabrics, silk fabrics, woollen fabrics and man-blade fabrics after deducting theretrom ft sum equal to 2391 per cent of the said proceeds as being attrlbljtable to uqlon tcrruorics, as iii set out fi~mnst it in column 2: 10 provided that if during that finandal year there is levied and colkcted in any state 8 tax 011 the sale or purchase of sugao~, tobacco, ~otton fabrics, silk (abril's, woollen fabrics anci man·madc fabrics or one or more of them by ot under noy lawot that state, no ~ms shall be payable to that state under this paragrapb in respect 01 that 15 flnucial year, unless the central government by special order otherwise directs - state percentage' --__-_ "~----  --__-__--1 20 _-----_  _---_ ----_--_  -7504 addbra pradesh assam bilw gujarat 1566 m617 5941 haryau himachal prlldesh 2488 0663 0,853 jammu and kashmir karnataka kerala madhya pradesh go maharpshtra madipur <, mtj;halaya napland 35 5561 3963 6941 11461 0178 0183 0898 3653 3675 "827 0039 orissa puajab ra,,tium slkkim tamil nd~ 7549 9187 tripara ,  uttar pradesh west beitgal 14  318 8824" the net proceeds of the additional duties of ~xcise, levied under' the additionalduties of excise (goods of special impc)"tance) act, 1957, on sugar, tobacco, cotton fabrics, silk fabrics, man-made fabrics and woollen fabrics, in replacement of the states' sales tax on these commodities, are distributed iii accordance with the' provisions of that act 2 the eighth finance commission in its in~ report, dated the 14th november, 1983, had recommended that· in respect of the distributionbetween the union and the states of the net proceeds of additional duties of excise in lieu of sales tax, the existing arrangements as per the reeommendations of the seventh finance commission may continue provisionally during the financial year commencing on the 1st day of april, 1984 the commission had further recommended that the state of sikkirtj should also receive a 'share from the proceeds· of additional duties of excise on textiles in lieu of sales tax as the levy of sale8 tax  thereon has beim withdrawn by that state and that the percentage sharers of all states, including sikkim, in this levy which have been worked out by the seventh finance commission should be applied fol' i",ter e distribution in 'the financial year 1984-85  3 the seventh finance commission had determined the shares attributable to tt,lion territories and each of the states on the ~,sis of: (a) in the case· of sugar, average despatches of sugar to the union territories and to each state during the three years end!-ng 1976-77; " (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 share attributable to union territories' and payable to each state in respect of each commodity  4 th~ eighth finance ·commission in its final report, dated the 30th april 1984, had recommended that the shares of the states in the additional duties of excise for all the three commodities t,iz • su~ar toba~o and textiles be distribute)d by ~ivln~ equal weightage to state domestic production and population· the ayeraee state domestic production of the states  for the years 1976-77 to 1978-79 and the' population as in 1971 census' have deen adopted by the commission 'in arriving at the percentage shar~s of the states '5 the government has decided to contbtue with the recommendations of the ei/!hth finance commission contained in its interim' renort for the financial year commencing on the 1st day of annl, 1984, and to implement the recommendations ~ontained in its final report for the period of four years commencing from the 1st day of april, 1985 6 this bill seeks to amend the additional duties of excise (goods of special imoartance) act 1957) for ,giving effect to the above re~ mendations of the commission, new delhi; the 16th march, 1985  -vishwanath pratap singh  clause 3 of the bill seek~ td amend the second schedule to the additional duties of excise (goods of special importance) act,1951, to provide for payment to states of their share of additional duties of excise on sugar, tobacco, cotton fabrics, silk fabrics, man-made fabrics and woollen fabrics levied and collected under the said act in term! of the act, the entire net proceeds, except the proceeds attributable to  the  union territorit's, ae distributable to the states it is estimated that the payments to the states on this account during the four year period from 19&50-86 to 1988-89 will amount·to rb 33185c} crores 2 the 'bill does not involve any non-recurring expenditure j , ' , -,  ,  ,  extracts from the additional duties of excise (goods of special importance) act, 1957 (56 of 1957)an  act to provide for the levi and collection of additional duties of excise on certain goods ana for the distribution of a part of the net proceeds thereof among the states in pursuance of the principles of distribution formulated and the recommendations made by the finance commission in its interim report dated the 14th day of november, 1983 -      - 1 ~ "' the second schedule (spe rection 4)  , t'h::ij"·  ~ , ~ distribution of additional d",tieb 1 duridg the financial year commencing on, the 1st day of' april, supr 1884, 'there shall be paid, provisionally to each of the 'states 1!ipeclfted ir column: 1 of the table below ~h percmtage of the net proceeds of 8clditioaal dutit"& levied and colleetedclurb:lg that ftnancial , in respactuf sugar, after deducting theretrom a' sum equal to 'h1'pei" eent of the said proceeds as being attributable to union territories, as is set out a&aidst it in eohimn 2: , provided that if during that fllianclal 'year there is levied and cdl-ted in any state a tax on the sale or p1l1"ehase of sugar: by or under any law bf '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 adra pradesh awam ------5'''5 a'408 but  5'933 ,  ~at 8'74a 2·666 ha,;ma - himachal pradesh jammu and klilihmir - karnataka kerala madhya pradesh state percentage -   __  __  _---- ---- , --:-----'----maharashtra manipur - (i' '43 , megbajaya naplatld (), "5 orissa punjab 6'1/1/0 rajastban sikkim " tamilnadu tripura uttar pr~esh ' westbenpl tobacco f \: 2; during the financial year' commencing on the 1st day of april, i984, tlaere shall be ,paid, provisionally 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 bemg attributable to union territories, as is set out agajnst 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 b1 or under any law of that state, do sums shall be payable to that state under- this paragraph in nspec:t of that financial ye~r, unless the central government by special order otherwise directs  - table ------------ ,-------------' -----  - -------~ state percentage | -          | 1/     ||------------|--------|| ---       |        || --------   |        || -----      |        || andhra     |        || pradeah    |        || 8·od~      |        || adam       |        || 11'1197    |        || -          |        || bibar      |        || 7'1119     |        || gujarat    |        || 6'013      |        || haryana    |        || "'789      |        || himachal   |        || fradeth    |        || 0'734-     |        || jammu and  | kmmr || 0'744-     |        ||           |        || ,,        |        ||          |        || 6,081      |        || kamatalta  |        || ker_l"     |        || madhya     |        || pradeah    |        || +'         |        ||            | 01     || 9          |        || 6'4,9      |        || mabaruhtra |        || f3'5       |        || 06         |        || manipur   |        || 0'         |        || 18         |        || 5          |        || mepalaya   |        || 0'17,      |        || napland-  |        || 0'084      |        |$i orillsa 3'456 - punjab 4'$168 rajasthan 4'965 " sikkim - 0'094 tamil nadu 7'707 tripur , o'2!!6 uttar p,adcsh 12'544 west bengal 9'091 3, during the financiai year commencing on the 1st day of april, 1984, fabrici there ~all be paid, provisionally to each of the states specifted 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 fabric's, woollen, fabrics and man-made fabrics, after deducting therefrom a sum 'equal to 2192 per cent of the said pr0-ceeds as being attributable to union territories, as is set out against 1t in column z: " ;  provided that if during that financial year there is levied and cdllected in any state a t~x on the sale or purchase of 'cotton fabrics, woolled fabrics or man-made fabrics or one or more of them by or under any 'law of that state, n~ sums shall be payable to that state under this paragraph in respect of that financial year, unless the ceritrai govern-ment by special ,order otherwise directs ;i  tablestate perccntlp a andhra pradesh 8'018 allam 2-297 bihar 7'·19 gejarat maryana 6' 019  2'789 himachal pradesh 0'734 jammu and kashmir, karnataka o'7ok 6,081 kerala 4' 019 madhya pradesh 6'4 19 maharashtra , " 19'!!06 o'18!! manipur , mcfbalaya napland~ " ~: 0'171 ·ooa qrissa 3'466 ~ riiiiimn | 4·     ||--------|| 'se,  || 0-, |siwa· t-ilnadu ,707 tripara uhm' pl!bdeth  w_  0',,& i''''' 9"01', '\,  a  bill~er to amend the additional dutiels of excise (goods of special importance) act, 1957                                          '>                                i ••                                             j ~: " :     ~ :                                                     (sh1'i virhwanath prgtap singh, mmist-er oj finance) !i j • , , ••• ,, ~  , •• ·c ""'-""" •• :',\"-'~'''~--''if' 