This Act sets how certain Union excise duties are distributed to States, defines the distributable amount, charges the payments to the Consolidated Fund of India, gives the Central Government rulemaking power, and repeals the 1962 Act from 1 April 1979.
--- Section 1. Section 1.Short title and commencement. --- 1 (1) This Act may be called the Union Duties of Excise (Distribution) Act, 1979. (2) It shall be deemed to have come into force on the 1st day of April, 1979. [Footnotes] 1. Subs. by Act 31 of 1995, s. 2, for "second report dated the 18th day of December, 1989" (w.e.f. 1-4-1995). --- Section 2. Section 2.Definition. --- 1 [2. Definition. -- In this Act, the expression "distributable Union duties of excise" means 2 [fortyseven and a half per cent.] of the net proceeds of Union duties of excise, levied and collected under the Central Excises and Salt Act, 1944 (1 of 1944) and any other law for the levy and collection of such duty, unless the law earmarks the proceeds of the duty for any special purpose. Explanation. -- The expression "net proceeds" has the same meaning as in clause (1) of article 279 of the Constitution.] [Footnotes] 1. Subs. by Act 17 of 1989, s. 3, for sections 2 and 3 (w.e.f. 1-4-1989). 2. Subs. by Act 31 of 1995, s. 3, for "forty-five per cent." (w.e.f. 1-4-1995). --- Section 3. Section 3.Payment to States of sums equivalent to a part of the net proceeds of Union duties of excise and distribution of sums among them. --- 1 [3.Payment to States of sums equivalent to a part of the net proceeds of Union duties of excise and distribution of sums among them. -- During the financial year commencing on the 1stday of April, 1995,and each of the four succeeding financial 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)sixteen-nineteenth 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)three-nineteenth of the sums so payable during each such financial year shallbe 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)thereof with respect to that financial year:-- TABLEI/bt State Percentage (1) (2) Andhra Pradesh . . . . . . . . . 8.465 Arunachal Pradesh . . . . . . . . . 0.170 Assam . . . . . . . . . 2.784 Bihar . . . . . . . . . 12.861 Goa . . . . . . . . . 0.180 Gujarat . . . . . . . . . 4.046 (1) (2) Haryana . . . . . . . . . 1.238 Himachal Pradesh . . . . . . . . . 0.704 Jammu and Kashmir . . . . . . . . . 1.097 Karnataka . . . . . . . . . 5.339 Kerala . . . . . . . . . 3.875 Madhya Pradesh . . . . . . . . . 8.290 Maharashtra . . . . . . . . . 6.126 Manipur . . . . . . . . . 0.282 Meghalaya . . . . . . . . . 0.283 Mizoram . . . . . . . . . 0.149 Nagaland . . . . . . . . . 0.181 Orissa . . . . . . . . . 4.495 Punjab . . . . . . . . . 1.461 Rajasthan . . . . . . . . . 5.551 Sikkim . . . . . . . . . 0.126 Tamil Nadu . . . . . . . . . 6.637 Tripura . . . . . . . . . 0.378 Uttar Pradesh . . . . . . . . . 17.811 West Bengal . . . . . . . . . 7.471 TABLEII State Financial year and percentage (1) (2) 1995-96 1996-97 1997-98 1998-99 1999-2000 Andhra Pradesh 12.069 7.988 0.000 0.000 0.000 Arunachal Pradesh 3.410 4.300 5.871 6.224 6.667 Assam 8.543 9.836 11.849 10.748 9.290 Bihar 6.434 2.965 0.000 0.000 0.000 Goa 0.973 1.058 1.161 0.917 0.604 Himachal Pradesh 8.816 10.744 14.057 14.230 14.338 Jammu and Kashmir 13.366 16.491 21.985 22.741 23.700 Manipur 3.930 4.891 6.602 6.917 7.348 Meghalaya 3.590 4.403 5.815 5.994 6.130 Mizoram 3.676 4.628 6.278 6.784 7 (1) (2) Nagaland 5.818 7.417 10.247 11.072 12.025 Orissa 4.815 5.248 4.934 2.773 0.680 Rajasthan 0.835 0.000 0.000 0.000 0.000 Sikkim 1.199 1.473 1.938 1.982 2.055 Tripura 5.465 6.807 9.263 9.618 10.089 Uttar Pradesh 17.061 11.751 0.000 0.000 0.000[.] [Footnotes] 1. Subs. by s. 4, ibid ., for section 3 (w.e.f. 1-4-1995). --- Section 4. Section 4.Payment to be charged on the Consolidated Fund of India. --- The expenditure on the payments in pursuance of section 3 shall be charged on the Consolidated Fund of India. --- Section 5. Section 5.Power to make rules. --- (1) The Central Government may, by notification in the Official Gazette, make rules providing for the time at which and the manner in which, any payments under this Act are to be made, for the making of adjustments between one financial year andanother and for any other incidental or ancillary matters. (2) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification of annulment shall be without prejudice to the validity of anything previously done under that rule. --- Section 6. Section 6.Repeal. --- The Union Duties of Excise (Distribution) Act, 1962 (3 of 1962), shall, as from the 1st day of April, 1979 stand repealed.