The Salt Act 1877, 18 of 1877, (Rep., Act 12 of 1882)

Section 7. For section 11 of the Madras Salt Excise Act, 1871, the following shall be substituted:

Repealed or not in force · As amended up to 2026-08

7. For section 11 of the Madras Salt Excise Act, 1871, the following shall be substituted:— "11. On all salt manufactured in any district, or part of a district, to which this Act may be extended, an excise-duty shall be levied at the rate at which customs-duty is for the time being levied on salt imported into the said Presidency by sea, and shall be paid under such orders as the Board of Revenue from time to time make in this behalf: "Provided that no such duty shall be leviable until the salt is about to be removed from the place of storage, and that no salt shall be so removed without a permit authorizing its removal from store; and such permit shall specify the quantity to be removed and the excise-duty levied or due thereon." Sum to be imposed to cover cost of salt.

Source: India Code