Act Number: 24

Act Name: The Union Duties of Excise (Distribution) Act, 1979

Year: 1979

Enactment Date: 1979-05-20

Long Title: 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 Finance Commission in its report dated the 25th day of November, 1994.

Ministry: Ministry of Finance

Department: Department of Revenue

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[.]
Notes:
1. Subs. by s. 4, ibid., for section 3 (w.e.f. 1-4-1995).
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