Section 3. Levy and collection of cess on salt

3. Levy and collection of cess on salt.—There shall be levied and collected in such manner as may be prescribed a cess in the nature of an excise duty on all salt manufactured in the territories to which this Act extends— (a) in the case of salt manufactured in a private salt factory, at the rate of two annas per standard maund; (b) in the case of salt manufactured in a salt factory solely owned or solely worked by the Central Government, at the rate of three and a half annas per standard maund.