 the mineral oils (additional duties of excise and customs) amendment bill, 1959(as introduced in loj: sabha on 16th december, 1959)  the mineral oils (additional duties of excise and customs) amendment bill, 1959 (as introduced in lok sabha) a billto amend the mineral oils (additional duties of excise and customs) act, 1958 be it enacted by parliament in the tenth year of the republic of india as follows:-, 1 this act may be called the mineral oils (additional duties of short title excise and customs) amendment act, 1959 5 z in section 3 of the mineral oils (additional duties of excise amendment 27 of i9ss and customs) act, 1958 (hereinafter referred to as the principal oflection 3 act),-(i) after sub-section (1), the following sub-section shall be inserted, namely:-10 '(1a) the provisions of sub-section (1) shall be deemed to have had effect in respect of the period commencing on the 1st day of april, 1959, and ending on the 31st day of 'october, 1959, as if from the words "at such rates" occurring in that sub-section up to the end thereof, the following has been substituted, namely:-"at the rates specified in relation thereto in column 2 of the said table-rite of additional duty delcription of goodl twelve noyt pais, p~r imperial gallon i keroeene :l motor spirit fourteen i,aye paise p:r imp:rial 10 gallon 3 refined diesel oil twelve iujyt paise per imperial gallon five naye paise per imperial gallon 4 vaporizing oil s diesel oil, not otherwile specified_ rupes twenty per ton 6 furnace oil rupees twenty per ton" '; ----(~i) sub-sections (2) and (3), for the word, brackets and figure "sub-section (1)", the words "this section" shall be substituted; (iii) in sub-section (4), after the figures, letters and words "29th day of june, 1958", the words, figures and letters "or com- 20 mencing on the 1st day of april, 1959, and ending on the 31st day of october, 1959, as the case may be" shall be inserted amendment 3 in section 5 of the principal act, the words, brackets and figure of section s "sub-section (1) of" shall be omitted in both the places where they ~~ ~ power to 4 where any duty of customs on any of the goods specified in alter counsection 2 of the principal act became leviable under the indian tariff ~~i~;i~~ act, 1934, for the period commencing on the 1st day of april, 1959, 32 of 1934' impor~cd and ending on the 31st day of october, 1959, by reason of the fact ~~:e~r- that under that act such duty, being the excise duty for the time 30 being leviable on like goods if produced or manufactured in india, hoas to be added to, or levied as, the duty of customs, the central government may, by notification in the official gazette, direct that the duty of customs on any of the said goods for the said period shall be such as may be specified in the notification 35  statement of objects and reasonsthe mineral oils (additional duties of excise and customs) act, 1958 (27 of 1958), was enacted for the purpose of levying and collecting additional duties of excise and customs on certain mineral oils for the purpose of readjusting those duties in the light of the reduction in prices agreed to by the principal companies distributing mineral oil products in india with effect from 20-5-1958 as a result of further discussion between these companies and government, the companies have agreed to reduce their prices further in order that the benefit of the price reductions which amount to rs 3 crores for the period from the 1st april, 1959 to the 31st october, 1959, accrues to government as before, it has become necessary to readjust with retrospective effect the rates of excise and customs duties during this period the rates of excise duty have been specified in the bill itself, while the rates of customs duty will be specified by means of a notification after the bill becomes law new delhi; the 9th december, 1959 morarji desai  extracts from the mineral oils (additional duties of excise and customs) act, 1958 (no 27 of 1958) - • - •levy and 3 collection of additional duties of excise on certain mineral 011 •• - - - - - - (2) the duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the central excises and salt act, 1944, or any other law for the time being in force 1 of 1944· (3) the provisions of the central excises and salt act, 1944, and i of 1944 the rules thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the additional duties of excise referred to in this section as they apply in relation to the levy and collection of the duties of excise in respect of the goods specified in sub-section (1) (4) notwithstanding anything contained in this section, the central government may, having regard to the administrative or other difficulties, if ally, which may arise in relation to the levy and collection of all or any of the additional duties of excise under this act for any period commencing on the 20th day of may, 1958, and ending on the 29th day of june, 1958, assess the additional duties of excise payable by any person under this act to be such sum as to the central government appears proper in the circumstances  - - - - 5 notwithstanding anything contained in section 64a of the indian sale of goods act, 1930, or in any other law for the time 3 "f 1930 being in force, or in any contract or agreement, no purchaser purchasing any of the goods referred to in sub-section (1) of section 3, shall be litable to payor be sued for, or in respect of,-additional dlltie8 of excise and customs not to be added to price of "oodl for ule (a) the whole or any part of the additional dutiel of excise leviable under this act, or (0) the whole or any part of the additonal duties of customs leviable under section 4 or under the indian tariff act 1934 tg 3~ of 1934· the extent to which such duties have become leviable by reason of this act, as an addition to the contract price payable by him in respect of the goods so purchased explcination-in this section, "purchaser" shall not include any person in principal charge of the distribution in india of any of thp goods referred to in sub-section (u of section 3   ,  sillto amend the mineral oils (additional duties of excise and customs) act, i958 the president has, in pursuance of clause (i) of artide 117 of the constitution"·of india, recommended to lok sabha the introduction of the bill - m n kaul, secretary (shri merarji dehli, minister of finance) 