1. Short title and commencement.—(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.
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[2. Definition.—In this Act, the expression “distributable Union duties of excise” means 3
[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.
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[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
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. Subs. by Act 31 of 1995, s. 2, for “second report dated the 18th day of December, 1989” (w.e.f. 1-4-1995).
2. Subs. by Act 17 of 1989, s. 3, for sections 2 and 3 (w.e.f. 1-4-1989).
3. Subs. by Act 31 of 1995, s. 3, for “forty-five per cent.” (w.e.f. 1-4-1995).
4. Subs. by s. 4, ibid., for section 3 (w.e.f. 1-4-1995).
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(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 7.074
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(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.]]
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.
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.
6. Repeal.—The Union Duties of Excise (Distribution) Act, 1962 (3 of 1962), shall, as from the
1st day of April, 1979 stand repealed.