In force · As amended up to 2026-08
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.
2 — 3 [2. Definition. In this Act, the expression "distributable Union duties of excise" means [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.
4[ 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|
---|---|---|---|---|
|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).
---|---|---|---|---|
|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||Financialyear and|Financialyear 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|
|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.
Source: India Code