i i 2may :s89 bbt "0 clef list  the union duties of excise (distribution) amendment bill, 1989 a billjurther to amend the union duties of excise (distribution) act 1979 b!: it enacted by parliament in the fortieth year of the republic of india as follows:-l (1) this act may be called the union duties of excise (distribu-short tion) amendment act, 1989  title and commencement 5 (2) it shall be deemed to have come into force on the 1st day of april, 1989 amendment of long title of act 24 of 1979 z in the union duties of excise (distribution) ad, 1979 (hereinafter referred to as the principal act), in the long title, for the words, figures and letters "report dated the 30th day of apdl, 1984" the words, figures 10 and tetters "first report dated the 29th day of july, 1988" shall be substituted 3 for sections 2 and 3 of the principal act, the following sections shall be substituted, namely:-substitu_ tion of new sectiods for sections 2 and 3 excise" means forty-five per cent of the net proceeds of union duties tion of excise levied and collected under the central excises and salt act, 1"" and any other law for the levy and collection of such duty, unl_ the law eannarks the proceeds of the duty tor any special ~ i explancnion-the expression "net proceeds" has the same meaning 8s in clause (1) of article 279 of the constitution 5 3 durina the fhwaclal year commencin, on the lat day of april, 1_, tlaere aiaau he paid, out of the cqdsoiidated fund of india, to t~ states sums equivalent to the distributable union duties of e%cise levied and collected in that year, and-,,' (a) eight-ninths of the sums so payable durin, the finucial 10 year shall be distributed to each of the states speci6ed in coluidd (1) of table i below in such percentage as is set out against it in eolumn (2) thereof: and payment to states ot sum, ei;lu\v1uent to a part of the net proceeds of union duties of excise and distribution of the (b) one-ninth of the sums so payable durin&" the financial year shall be distributed to each of the states specified in column 15 (1) of table u below in such percentage as is set out against it in column (2) thereof bums among them - ---------- ---- ---- ------ --------- - ----------state percentage ------- --------- ----------__--- ----------- ----------_  --~-0) ~ w 7858 08'70 antihra pradesh anmaebal pradh 2707 13573 00'" 25 31et 1077 i 054' 0713 5092 30 3707 8726 5635 0197 0199 3s o06s amain bihar goa gujerat buy  himachal prade&h jammu and kashmir kamataka kerala madhya pradesh luabarasbtra manipur megbalaya mizoram' nagaland 0070 4454 orissa pun;'lb' 1310 5097 40 rajasthan 0032 7785 0295 sikkim tamil nadu tripura uttar pradesh west bengal 19877 7729 45 state percentage (1) (2) _ ---_ ----- _  __   _---------- _--arunachal pradesh 7158 14m i • 10 10031 i' • 6787 '837 8181 8188 5_ asiadl goa himachal pradesh jammu and kashmir manlpur  meehalaya mizoram napland oriua bajmthan is 3946 i • b •• ' silddm tripura i , _-------_---_  --- ---~  -----,~- ---  -------  statement of objects and reasonsas recommended by the eighth finance commission in its final report dated the 30th april, 1984, a sum equivalent to forty  ftve per ceilt of the ii1ja'ual net proceeds of shareable union duties of excise is paid to the states of this, forty per cent 1s distributed among all the states and the r~rjiaining five per cent distributed among the deficit states, on the basis of'the percentages recommended by that commission and these recommendations were in force up to the 31st march, 1989 2 the ninth finance commission, in its first report dated the 29th july, 1988 for the financial year 1989-90, has recommended th~ (i) the states'share in the net proceeds of shareable excise duties should be forty-five per cent; (ii) forty per cent of the net proceeds of shareable exci~ duties should be distributed among the states in the perc:entagu j'ecommended by it; and (iii) the balance of five per cent of the net proceeds of ahareable excise duties should be distributed among the def)cit states in the percentages recommended by it 3 the government has accepted the recommendations of the ninth finance commission in its first report for the financial year 1989-90 and consequently decided to implement the same 4 this bill is intended to give effect to the aforesaid recommendations of the commission new di!llh1; the 21st april, 1989 s b chavan clause 3 of the bid seeks to substitute sections 2 and 3 of the union duties of excise (distribution) act, 1979 the new section 3 seeks to provide for payment to the states of a part of the net proceeds of the union duties of excise it is estimated that the payment to the states shall amount to rs 747646 crores during the year 1989-90 2 the bill does not involve any non-recurring expenditure   extracts from the union duties of excise (distribution) act, 1979(24 of 19'19) - - - - - an act to provide for the payment out of the consolidated fund of 'india of sums equivalent to a part of the net proceeds of certain union duties of excise to the states to which the law imposing the duty extends and for the distribution of those sums among those states in accordance with the principles recommended by the finat1ce commission in its report dated the 30th day of april, 1984  - - - - de6ni tion z in this act, the expression "distributable union duties of excise" means,-'  " (a) in respect of the financial year commencing on the 1st day of april, 1984, forty per cent of the net proceeds of union duties of excise, other than on electricity, (b) in respect of each of the financial years commencing on or after the 1st day of april, 1985, forty-five per cent of th~ net proceeds of union duties of excise, i levied and collected under the central excises and salt act, 1944, and any other law fox the levy and collection of such duty, unless the law earmarks the proceeds of the duty for any special purpose erplcrnation-the expression "net proceeds" has the same meaning as in clause (1) of article 279 of the constitution; 3 (1) during the financial year commencing on the 1st day of april, 1984, there shall be paid, out of the consolidated fund of india, to the states sums equivalent to the distributable union duties of excise levied and collected in that year and those sums shall be distributed to each of the states specified in column (1) of the table below in such percentage as is set out against it in column (2):-state percentage paymentto states of sum equivalent to a part of the net proceeds of union duties of excise and provisiodal distribu_ tion of - the sums among them 7691 2793 13021 (1) (2) (1) (2) gujarat 4101 haryana 1177 himachal pradesh 0521 - jammu and kashmir 0839 karnataka 4876 kerala 4035 madhya pradesh 8725 maharashtra 6632 imanipur 0218 meghalaya 0200 nagaland 0097 -orissa 4682 punjab 1226 rajasthan 4813 sikkim 0028 tamil nadu 7637 tripura 0373 uttar p,radesh 18290 west bengal 8025" (2) during the ftnandal year commencing on the 1st day of april 1185 and each of the three succeeding financlal years, there shall be paid, out of the consolidated fund of india, to the states sums equivalent to the distributable union duties of excise levied and collected in that year, and,-(a) eight-ninths of the sums so payable during each such financial year shall be distributed to each of the states specified in column (1) of table i below in such percentage as is set out against it in column (2) thereof; and (b) one-ninth of the sums so payable during each such financial year shan be distributed to each of the states specified in column (1) of table ii below in such percentage as is set out against it in column (2) the-reof with respect to that financial year state percentage 8587 2977 13202 3506 1017 (1) (2) _------  ----- -- -------------__  ---------_- --'" ---------andhra pradesh assam bihar gujarat haryana (1) (2) himachal pradesh jammu and kashmir karnataka kerala madhya pradesh maharashtra manipur meghalaya nagaland oriasa punjab rajasthan sikkim tamu nadu 'i'ripura uttar pradesh west bengal o~ 0856 50't7 8_ 8852 6216 0233 01m 0 • 4u2 1317 4695 0039 7117 0 • 19097 7  449 --------------------------~--~------ -------- -- ---- state filllu1clal year and percentage (1) ----~----~--_--_ ~-----~~  ------ - __ _----:-_--]98586 1986-87 1987-88 198889 assllm 12578 12713 j341b 12023 hlm~al pradesh 11528 12914 14098 16475 jammu add kashmir 16661 17818 18560 2025 manipur  7742 8722 9545 112" mot1aya 6180 6944 7570 8863 nagajand 9944 11240 12311 14482 oriss'} 8154 5457 3109 0598 sijtkim 1836 2051 2232 2593 tripura 9104 ·10207 11162 12956 west bell!al 16273 11934 7935 0539 ---- ----- ------ _-----(3) there shall also be paid out of the consolidated fund of india to the state of mizoram an amount equal to 0047 per cent of the distribu j table union duties of exdse during the financial year 1986-87 and an amount equal to 0476 per cent and 0562 per cent of the distributable union duties of excise during years 1987-88 and 1988-89, respectively (4) there shall also b~ paid out of the consolidated fund of india to the state of arunachal pradesh an amount equal to 0045 per cent  01 the distributable union duties of excise during the financial year 1986-87 and an amount equal to 0447 per cent and 0526 per cent of the distri~ butable union duties of exci~e during financial years 1987-88 and 1988-89, respectively - •• - - -  a billfurther to amend the union duties of excise (distribution) act 1979 (shri s b chaoon, minister of finance) 