The Union Duties of Excise (Distribution) Act, 1979

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.

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 theCentral 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 ofthe Constitution.]

1[3.Payment to States of sums equivalent to a part of the net proceeds of Union duties of exciseand distribution of sums among them.-- During the financial year commencing on the 1stday ofApril, 1995,and each of the four succeeding financial years, there shall be paid, out of the ConsolidatedFund of India, to the States, sums equivalent to the distributable Union duties of excise levied andcollected in that year and,-- (a)sixteen-nineteenth of the sums so payable during each such financial year shall be distributed toeach of the States specified in column (1)of Table I below in such percentage as is set out against it incolumn (2)thereof; and (b)three-nineteenth of the sums so payable during each such financial year shallbe distributed to eachof 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/btState 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[.]

The expenditure on the paymentsin pursuance of section 3 shall be charged on the Consolidated Fund of India.

(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 tobe made, for the making of adjustments between one financial year andanother and forany 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 eachHouse of Parliament, while it is in session, for a total period of thirty days which may be comprised inone session or in two or more successive sessions, and if, before the expiry of the session immediatelyfollowing the session or the successive sessions aforesaid, both Houses agree in making any modificationin the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect onlyin such modified form or be of no effect, as the case may be; so, however, that any such modification ofannulment shall be without prejudice to the validity of anything previously done under that rule.