REGISTERED No. D.221
The Gazette of India
EXTRAORDINARY
PART II—Section 2
PUBLISHED BY AUTHORITY
No. 54] NEW DELHI, FRIDAY, NOVEMBER 26, I965/AGRAHAYANA 5, 1887
Separate paging is given to this Part in order that it may be filed
as a separate compilation.
LOK SABHA
The following Bills were introduced in Lok Sabha on the 26th November, 1965:—
BILL NO. 81 OF 1965
A Bill further to amend the Union Duties of Excise (Distribution)
Act, 1962.
BE it enacted by Parliament in the Sixteenth Year of the Republic of India as follows: —
1. (1) This Act may be called the Union Duties of Excise (Distri- bution) Amendment Act, 1965.
Short
title and
commence-
ment,
5 (2) It shall come into force on the 1st day of April, 1966.
3 of I 9 6 2.
2. In the long title of the Union Duties of Excise (Distribution) Act, 1962 (hereinafter referred to as the principal Act), for the words, figures and letters "dated the 14th day of December, 1961", the words, figures and letters "dated the 12th day of August, 1965"
Amend-
ment of
long title,
10 shall be substituted.
( I133 )
1134 T HE GAZETTE OF INDIA EXTRAORDINARY [PART IIAmend- nent of section 2.
5 3. In section 2 of the principal Act, for the words and figures "on each of the articles specified in the Schedule to this Act, as defined in the First Schedule to the Central Excises and Salt Act, 1944", the words, brackets and figures "and of the duties of excise levied and collected under the Mineral Products (Additional Duties of Excise and Customs) Act, 1958s' shall be substituted.
27 of 1"5I.
4, For section 3 of the principal Act, the following section shall be
substituted, namely: —
Substitu- tion of new lection for sec- tion 3.
10 "3. During each financial year commencing on and after the 1st day of April, 1966, there shall be paid out of the Consolidated Fund of India to each of the States specified in column 1 of the Table below such percentage of the distributable Union duties of excise as is set out against It in column 2:—
TABLE
Diitribu- tion of a part of Union duties of excise among the States.
2 15 State
Percentage
A n d h ra P r a d e sh
A s s am
B i h ar
20 G u j a r at
J a m mu a nd K a s h m ir . . . ..
1-11
3'32
iO'03
4'8o
2-26
K e r a la
4-16
M a d h ya P r a d c Bh
M a d r as
7-40
7-18
8-23
35
i"4i
2-21
M a h a r a s h t ra . . . . .. Mysore , , Nagaland Orisaa Punjab
4-82 4-86
Rajagthan
30
506
I4-"S
Uttar Pradesh West Bengal
7'5i".
5, The Schedule to the principal Act, shall be omitted.
Omlstion of Sche- dule.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1135STATEMENT OF OBJECTS AND REASONS
At present 20% of the net proceeds of the Union duties of excise on 35 commodities on which duties were collected in 1960-61 excluding those (but not excluding silk fabrics) on which the yield was below Rs. 50 lakhs a year is distributed among the States other than Naga- land. In addition, O'l per cent, of the net proceeds on these 35 com- modities is payable to Nagaland. The Fourth Finance Commission has recommended that 20 per cent, of the excise duties on all com- modities which are at present subject to such duties under the Cen- tral Excises and Salt Act, 1944 and the Mineral Products (Additional Duties of Excise and Customs) Act, 1958 and which will be subject to such duties during the period 1st April, 1966 to 31st March, 1971 except regulatory duties, special excises and duties and cesses ear- marked for specific purposes should be distributed among the States. The Bill is intended to give effect to these recommendations.
NEW DELHI; T. T. KRISHNAMACHARI.
The 20th November, 1965.
PRESIDENT'S RECOMMENDATION UNDER ARTICLES 117 AND 274 OF THE CONSTITUTION OF INDIA
[Copy of letter No. F.13(15)-B/65, dated the 22nd November, 196" from Shri T. T. Krishnamachari, Minister of Finance to the Secretary, Lok Sabha.]
The President having been informed of the subject matter of the proposed Bill to further amend the Union Duties of Excise (Distribu- tion) Act, 1962, in pursuance of the principles of distribution, formu- lated and the recommendations made by the Finance Commission in its Report dated 12th day of August, 1965, recommends under article 117(1) and (3) of the Constitution of India read with article 274 thereof, the introduction of the Union Duties of Excise (Distribution) Amendment Bill, 1965, in the Lok Sabha and also consideration of th" Bill.
1136 THE GAZETTE OF INDIA EXTRAORDINARY [PART IIFINANCIAL MEMORANDUM
At the current rates of duties, the provisions of this Bill will involve the payment from the Consolidated Fund of India to the States of a sum of Rs. 160 crores in a year representing an increase of about Rs. 65 crores over the amount which the States would have been entitled to get under the present sharing arrangements.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1137BILL N O. 80 OF 1965
A Bill further to amend the Additional Duties of Excise (Goods of
Special Importance) Act, 1957.
BE it enacted by Parliament in the Sixteenth Year of the Republic
of India as follows:-—
ml. (1) This Act may be called the Additional Duties of Excise
(Goods of Special Importance) Amendment Act, 1965.
Short title and com- menee- m"nt.
5 (2) It shall come into force on the 1st day of April, 1966.
68 of 1967.
Amend- ment of long title.
2. In the long title of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (hereinafter referred to as the principal Act), for the words, figures and letters "dated the 14th day of December, 1961", the words, figures and letters "dated the
10 12th day of August, 1965" shall be substituted
1138 THE GAZETTE OF INDIA EXTRAORDINARY [PART II3. In the principal Act, for the Second Schedule, the following Schedule shall be substituted, namely: —
'THE SECOND SCHEDULE
Substitu- tion of new Schedule lor Second Schedule.
(See section 4)
1. In this Schedule, "net proceeds", as respects any financial year, 5 means the net proceeds of t he additional duties in respect of sugar, tobacco, cotton fabrics, silk fabrics, woollen fabrics and rayon or artificial silk fabrics levied and collected during that financial year.
2- During each of the financial years commencing on and alter the 1st day of April, 1966, there shall be paid,^-
IO
(a) to the State of J a m mu and Kashmir a sum equal to 1-JS per cent, of the net proceeds;
(b) to the State oil Nagaland a sum equal to 0*05 per cent, of the net proceeds; and
(c) to each of the States specified in the first column of 13 t he Table—
(i) a sum equal to t he amount specified against that State in t he second column of the Table; and
(&) if t he total of the sums specified in the second column of the Table is lessi than 97-45 per cent, of the net 20 proceeds by any amount, a further sum equal to such percent- age of that amount as is specified against t h at State "in the third column of the Table:
Provided that if during that financial year there is levied and collected in any State a tax on the sale or purchase of 2J sugar, tobacco, cotton fabrics, silk fabrics, woollen fabrics and rayon or artificial silk fabrics by or under any law of that State, no sums shall be payable to that State under
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1139clause (a), or clause (b), or, as the case may be, under clause (c) in respect of that financial year, unless the Central Gov- ernment by special order otherwise directs.
TABLE
I
5
State
3 Percentage
Rupees in lakhs
Andhra Pradesh 235-24 7-4^
Assam 85-08 i-98
Bihar 130-16 6-17
10 Gujarat
323-45 7-43
Kerala 95-08 5 65
Madhya Pradesh
4-fo
155-17
Madras 285-34 1113
Maharashtra . 637-77 19-87
15
IOO'10
Mysore 5-21
Orissa 85-10 2-58
Punjab 175-19 3-01
Rajasthan 9
1140 THE GAZETTE OF INDIA EXTRAORDINARY [PART U
STATEMENT OF OBJECTS AND REASONS
This Bill seeks to amend the Additional Duties of Excise (Goods of Special Importance) Act, 1957, for giving effect to the recom- mendations made by the Fourth Finance Commission for the distri- bution among the States of the net proceeds of additional duties of excise levied by the Union in replacement of States' sales taxes on sugar, tobacco, cotton fabrics, silk fabrics, woollen fabrics and rayon or artificial silk fabrics, except the proceeds of these duties attri- butable to Union territories.
NEW DELHI; T. T. KRISHNAMACHABI.
The 20th. November, 1965.
PRESIDENT'S RECOMMENDATION UNDER ARTICLES 117 AND 274 OF THE CONSTITUTION OF INDIA
[Copy of letter No. F. 13(14)-B/65, dated the 22nd November, 1965 from Shri T. T. Krishnamachari, Minister of Finance to the Secretary, Lok Sabha.]
The President having been informed of the subject matter of the proposed Bill to further amend the Additional Duties of Excise (Goods of Special Importance) Act, 1957, in pursuance of the prin- ciples of distribution formulated and the recommendations made by the Finance Commission in its Report dated 12th day of AugUBt, 1965, recommends under article 117(1) and (3) of the Constitution of India read with article 274 thereof, the introduction of the Addi- tional Puties of Excise (Goods of Special Importance) Amendment Bill, 1965, in the Lok Sabha and also the consideration of the Bill.
SEC. 2] THE GAZETTE OF INDIA EXTRAORDINARY
I I 4I
FINANCIAL MEMORANDUM
This Bill does not involve any additional payment to the States out of the Consolidated Fund of India over and above what they are entitled to get under the existing arrangements. The States' share of additional excises next yeair on the existing level of taxation Is expected to amount to about Rs. 46 crores.
1142 THE GAZETTE OF INDIA EXTRAORDINARY [PART T]
BILL NO. 79 OF 1965
A Bill further to atrvmd the Estate Duty (Distribution) Act, 1962.
BE it enacted by Parliament in the Sixteenth Year of the Republic
of India as follows: —
1. (i) This Act may be called the Estate Duty (Distribution)
Amendment Act, 1965.
Short title and com- mence- ment.
(2) It shall come into force on the 1st day of April, 1966.
5 9 of 19"2.
Amend- ment of long title.
2. In the long title of the Estate Duty (Distribution) Act, 1962 (hereinafter referred to as the principal Act), for the words, figures and letters "dated the 14th day of December, 1961", the words, figures and letters "dated the 12th day of August, 1965" shall be substituted.
10
S"C. 2] THE GAZETTE OF INDIA EXTRAORDINARY 1143
3. In section 3 of the principal Act,— Amend-
(i) for gub-section (1), the following sub-section shall be of s e c t i on substituted, namely:—
3.
"(7) During each financial year commencing an and 5 after the 1st day of April, 1966, the net proceeds of estate duty levied and collected during that financial year shall, after deducting therefrom a sum equal to two per cent, of the said proceeds as being attributable to Union territories, be distributed among the States in accordance with the 10 provisions of sub-section (2).";
{ii) for clause (b) of sub-section (2), the following clause shall be substituted, namely: —
"(b) the balance shall be distributed among the States as follows: —
15
Percentage State
8-34 Andhra Pradesh
2-75 Assam
10-76 Bihar
478 Gujarat
20
0-83 Jammu and Kashmir
392 Kerala
7-50 Madhya Pradesh
7-80 Madras
9-16 Maharashtra
25
5-46 Mysore
0- 09 Nagaland
4-07 Orissa
4-70 Punjab
4'67 Rajasthan
30
17*08 Uttar Pradesh
8-09".
West Bengal
1144 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SEC. 2]
STATEMENT OF OBJECTS AND REASONS
This Bill seeks to amend the Estate Duty (Distribution) Act, 1962 for the purpose of giving effect to the recommendations made by the Fourth Finance Commission for the distribution among the States of the net proceeds of the estate duty on property other than agricultural land, except in so far as those proceeds represent the proceeds attributable to Union territories.
T. T. KRISHNAMACHARI.
NEW DELHI;
The 20th November, 1965.
PRESIDENT'S RECOMMENDATION UNDER ARTICLES 117 AND
274 OF THE CONSTITUTION OF INDIA
[Copy of letter No. F. 13(12)-B/65, dated the 22nd November, 1965 from Shxi T. T. Krishnamachari, Minister of Finance to the Secretary, Lok Sabha.]
The president having been informed of the subject matter of the proposed Bill to further amend the Estate Duty (Distribution) Act, 1962, in pursuance of the principles of distribution formulated and the recommendations made by the Finance Commission in its Report dated the 12th day of August, 1965, recommends under article 117(1) of the Constitution of India read with article 274 thereof, the intro- duction of the Estate Duty (Distribution) Amendment Bill, 1965, in tihe Lok Sabha and also the consideration of the Bill.
S. L. SHAKDHER,
Secretary.
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