Repealed or not in force · As amended up to 2026-08
An Act to fix the duty on salt manufactured in, or imported by land into, certain parts of British India, further to amend the Indian Tariff Act, 1894, and the Indian Post O%ce Act, 1898, to amend the Indian Paper Currency (Amendment) Act, 1920, to .impose an excise duty on kerosene, to fix rates of income-tax and to abolish the freight tax. WHERE manufactured in, or imported by land into, AS it 'is expedient to fix the duty on salt manufactured in, or imported by land into, AS it 'is expedient to fix the duty on salt AS it 'is expedient to fix the duty on salt it 'is expedient to fix the duty on salt fix the duty on salt the duty on salt
WHERE manufactured in, or imported by land into, AS it 'is expedient to fix the duty on salt manufactured in, or imported by land into, AS it 'is expedient to fix the duty on salt AS it 'is expedient to fix the duty on salt it 'is expedient to fix the duty on salt fix the duty on salt the duty on salt certain parts of British India, further to amend the vlII ,f 1594, Indian Tariff Act, 1894, and the Indian Post O6ce VI 0f1898. Act, 1898, to amend the Indian Paper Currency `xLV` of 1920. (Amendment) Act, 1920, to impose an excise duty on kerosene, to fix rates of income-tax and to .al~olish the freight tax ; I t is hereby enacted as follows i-
`I..` (1) This Act may be called the Indian Binance shorbtitle, ~ c t r l h 2 . extent duration. and
(2) I t extends to the whole of British India, incl;ding the Sonthal Parganas and, except `as` regards section 5, British Baluchistan. (3) Sections 2, 4 and 7 shall remain in force only . up to the 31st day of March, 1923.
. 2. With effect from the first day of March, 1922, Fixation of dntY- xII of i882. the provisions of section 7 of the Indian Salt Act, 1882, shall, in so far as tlley enable the Governor General in Council to impose by rule made under
that se3tion a duty on salt manufactured in, or imporfed into, any part of British India olher than B w m ~ and Aden, be construed as if they imposed u such 0 `1.` 8 [P~*iee `ri$` annasalcd,. W pies. J
such -
0
- , .
such duty at the rate of one rupee and four annas per maund of eighty-two and two-sevenths pounds avoirdupois of salt lnanufactured in, or imported ' by land i n t ~ , any such part, and such duty shall, for all the purposes of the saicl A.ct, be deemed to have been imposed by rule made under that section.
Amendlneut of A C ~ VIII 3. (1) With effect froni the first day of Narch, of 1894. 1922, for the Second Bchedule to the Indian Tariff Act, 1894, the Hchedule contained in the First VIII of 1894. Schedule to this Act shall be substituted. (2) With effect froni the same date, section 2 of the Indian Finance Act, 1921, and the First Hchedule vr of 1921. to that Act shall be repealed.
Ame~ldment `4.` With effect from the first day of April, 1922, of Act V I of 1~98. the Schedule contained in the Second Schedule to this Act shall be inserted in the Indian Post Office Act, VI of 1898.' 1898, as t,he Pirst Schedule to that Act. excise Imposition duty of on 5. With effect from the first day of March, 1922, kerosene. the provisions of the Motor Spirit (Duties) Act, 19'1 7, 11 of 1917. which provicle for the levy and collection of afi excise . . duty on motor spirit, that is to say, all the provisions of that Act except section 6 thereof, shall apply also , for the purpose of the levy and collection of an excise duty on kerosene as if references in the said Act to motor spirit (other than the reference in the second , . clause of section 2 thereof) were references to kerosene : Provided that the duty on kerosene shall be levied and collected at the rate of one anna on each imperial gallon. Bxplalzatio~?~.--For the purposes of this seotion, " kerosene " means. *any inflammable hydro-carbon (including any mixture of hydro-carbons or any liquid containing hydro-carbons but excluding motor spirit) whi~h-
(a) is made from petroleum asdefined in section 2 of the Indian Petroleum Act, 1899, and VIIIof `1809.` " (b) is intended to be, or is ordinarily, used in liquid form for purposes of illumination. ga . , Amendment % `b` of Act XLV 6. I n sub-section (3) of section lii of che Indian of 1920. Paper Cu~rency (Amendment) Act, 1920, fo< the XI,^ of `1920,` . flg&e " 1921 " the figure " 1923 " shall be substituted and &all be deemed to have peen substitutr `i` wit'h `a` effect from the first day,of April, 1921. `@` 7. (1) Income-tax `L` " 2
. . . . . <
7, (1) Income-tax for the year beginning on the and first day of April, 1922, shnll be charged at the rates specified in Part I of the Third Schedule.
and ~ncome-tax super-tax.
(2) The rates of super-tax for t,he year beginning on the first'day of April, 1922, shall, for the purposds of XI of 1922. section- 65 of the Indian Income-tax Act, 1922, be those specified in Part I1 of the Third Schedule.
(3) For the purposes of the Third Schedule " totd income " means total income as defined in clause (16) XI of 1922.[of section ] [2 ][of the Indian Income-tax Act, 1922. ]
8, With effect from the first day of April, 4 922, Repefll of Act. the Freight (Railway and Inland Steam-vessel) Tax[XI11 ][of ] `[1017. ]` XIII of 1917. Act, `181'7,` shall be repealed.
Schedule to be substituted in the Indian Tariff Act, 1894.
[Nee section 3 (I.)]
" SCHEDULE 11-IMPORT
`TARIFF.`
Articles which are free of duty.
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&zdian Pincclzce .
f [ ACT XII
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Articles which arc free of duty.
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Prvdiau liz~mnce.
TARIPF.
'SOHE DULE .!. II--IN$ORT
Articles which are free of duty.
Names of Articles.
8
ARMS, .AMMUNITION AND iVIILITARY STORES.
`(a)` Articles falting midcr the Sth, Glh, 8Ll1, 9th or 10th item of revolver and pistol up to a rneximulll of 100 rounds per revolver or pistol, (i) when accompanying a conlmiisioned oft ice^ of His Majesty's regular forces, or of the Indian Anxiliary Force or the Iudian Tel~itorinl Force or a gazetted police oEcel; 01. `(ii)` certified by the commanda~lt of the corps to which such office~s bclougs, or, in the case of `au` officer not attached to any corps, by the officer commanding the station or district in which such officer is serving, or, in the case of a police officer, by an Ir~spector General or Conlmissioner of Police, to be imported by the oftrcer for thc purpose of his equip-
military forces of a State in Intfia which niay be maintained the iustrnction of their men. . a
CHEMICALS, DRUGS AND MEUIL!INIGS.
HARDWARE, IMPLEMENTS AN9 INSTRUMENTS.
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1 ! I I
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.i il: i .'.;& :$ _,$Y `G.5:` <A>, '# .+J .<*
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Articles which are liable to duty at special rates,
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`u`
adian Finalace. c'i' XII
TARIFF.
SCH E1)ULE 11---IMPOI~T TARIFF.
Articles which are liable to duty at special rates.
-
||Articles which|Articles which|Articles whichwhichare liable to duty at specialliable to duty at special|are liable to duty at specialliable to duty at special|are liable to duty at specialliable to duty at specialto duty at special|are liable to duty at specialliable to duty at specialto duty at specialduty at specialat special|are liable to duty at specialliable to duty at specialto duty at specialduty at specialat specialspecial|are liable to duty at specialliable to duty at specialto duty at specialduty at specialat specialspecialrates.<br>-|
|---|---|---|---|---|---|---|---|---|
||No.|I|I<br>Names of Articles.|1<br>I|1<br>Unit or method<br>I|Unit or method<br>of|I<br>I|-<br>Rate of duty.|
||||111.-Articles<br>whollyor|or|||||
||||mainlym a n u f a c t u r e d .||||||
||||ARMS,<br>AMMUNITION||||||
||||AND M I ~ J I T A ~ ~ Y|AND M I ~ J I T A ~ ~ Y|||||
||||STORES.||||||
||||Subject to the exelnptions||||||
||||specified in No.12-||||||
||||(1)Firearms other than||Each|,.|.||
||||pistols, inclnding gas|pistols, inclnding gas|||||
||||and<br>air-gnus and||||||
||||rifles.||||||
||||(2)Barrels for the same,||||||
||||whether single or||||||
||||double.||||||
||||(3)Pistols,<br>including||||||
||||automatic<br>pistols||||||
||||and revolvers.||||||
||||(4)Barrels for the same,||||||
||||whether single<br>or||||||
||||double.||||||
||||(5)Main<br>springs and<br>magazine springs for||||||
||||.firearms,<br>including||||||
||||gas-guns and riflea.||||||
||||(6)Gun<br>stocks<br>and||||||
||||breechblocks.||||||
||||(7)Revolver-cylinders,||||||
||||for each cartridge||||||
||||they will carry.||||||
||||(&)Actions<br>(iocludiBf||||||
||||akeletonandwaster)||||||
||||breech<br>bolts<br>and||||||
||||their heads, cocking||||||
||||pieces, and locks for||||||
||||muzzle loading arms.||||||
||||(9)Nschines for making,||||||
||||loading, or closing||||||
||||carbridges for rifled||||||
||||arms.||||||
||||(10)Machines for capping||||||
||||cartridges for rifled||||||
||||arms.||||||
||||CHEMICALS,DRUGSANI:||||||
||||MEDICINES.||||||
|.|.,||||||||
|||||||||YARNS|
a
SCHEDULE 11-IMPORT TARIFF.
Articles which arc liable to duty at special rates.
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Articles which are liable to d u b at 2& per cent. ad ualorem.
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SCHEDULE II-IMPO~~~~ TAZIPF.
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Iivdiarn Fi.Izatzce. [ `ACT` XII - r' fl CHEDULE II-IMPORT TARIFF.
Astides which are liable to duly st 10 per cent. ad
vale?-em.
|Astides|Astides|Astideswhich|which|which|areliabletodulyst_10_percent.ad<br>vale?-em.|
|---|---|---|---|---|---|
|No.|I||||vale?-em.<br>Names of hrticlee.|
|||IBON|IBONOIL|STEEL,<br>anchors and cables.||
|||>I||,,|beams, joists, pillars, girders screw piles, bridge work<br>and otber descriptions of iron or steel, imported|
||||||exclusively for building purposes, including also|
||||||ridging, guttoring and continuous roofing.|
|||I)||,,|bolts and nnts, including hook-bolts aud nuts for<br>roofing.|
|||, )||,,|hoops and strips.|
|||$9||,,|nails, rivets and washers, all eorts.|
|||~9||,,|pipes and tube8 and fittinge therefor, such as bends,<br>boots, elbows, tees, sockets, flanges, and the like.|
|||B,||,,|rails, chairs, sleepers, bearing and fish-plates, spikes<br>(commonly known am dog-spikes), switches and|
||||||crossings, other than those described in No. 63,|
||||||also lever-boxes, clipe-and tie-bars.|
|||,f||,,|sheets and plates, all sorta excluding discs aud circles<br>which are dutiable under NO.97.|
|||91||,|wire, including fencing wire? piano-wire and wire-rope,<br>but excluding wire-nethng which is dutiable under|
||||||No.,97.|
|62|62<br>II<br>I|STERE,<br>angle.<br>II,,<br>bar, ~ o d<br>and channel, inaladiug channel for carriages.<br>I,,<br>cast, including siring blistered and tub steel.||||
I
- ,, ingots, blooms, billets and slabs.
RAILWAY PLANT AND ROLLING-STOCK. 1 R A ~ W A Y MATERIALS for permanent-way and rolling-stock, namely, cylinders, girders, and other material for bridges, rails, sleepers, bearing and fish-plates, fish-bolts, chairs, spikes, crossings, sleeper faate~~ing s , witches, interlocking apparatus, brake gear, couplings and springs, signals, turn-tables, weigh-briiges, engines, tenders, carriages, wagons, traversers, trollies, trucks and component parts thereof ; also the following articles when imported by, or under tho order6 of, B railway company, namely, cranes, water cranes, water tanks, and standards, wire and other materials for fencing.
`q`
Provided
,
`q`
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SPICES, , 15
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SCH UDULE 1P--Inf~oa~ 'I'AEIPF-cold cl. PAI~T V-co~td. Articles which are liable t o duty at `15` per cent. ad `v t ~ l o ~ ~ e ~ m .` NO. 1 Names of Aiticlc8. -
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I
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OF
daclict?a Pinonce. `[ACT` SCEFEDULE IJC-IMPORT TARIFF-CO~CZ.
`[ACT` XII
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. s *
. IfidicLu Fi~zauoe. - -
`[ACT` XXI
SCHEDULE 1 I - I n ~ ~ o i t ~
TARIFF-GO~ZCIC~.
Artides which are liable to duty at 30 per cent. ad valo~enz.
Names of Articles.
P
- YARNS AND TEXTILE FABRICS.
- `134` SILK PIECE-UOODB, and other munufactures of silk.
- MISCELLANEOUS,
- `135` FIRE-WORKS.
- `136` IVORY, manufactured.
- `137` JEWELLERY AND JEWELS.
- `138` PRINTS, engravings nnd picturea, including photographs and picture postca~-ds.
- `139` PNEUMATIO RUBBER TPRXS AND TUBES for nloto~' cars, motor lorries, ulotor cycles, nlotor scooters, bicycles and tricycles.
- `140` SMOKERS' REQUISITES, erclnding tobacco (Nos. `36` to `38)` aud matches `(No.` 46).
- 141 1 TOY+ games, ylnyiug cards and requisites for games and sports, iucludiug
- (
`SCHEDULE` PI.
Schedule to be inserted in the Indian Post Ofice Act, 1898.
(See section 4.)
"THE FLEST SCHEDULE.
INLAND POSTAGE RATER.
(See section 7;)
- Letters.
- For a weight not exceeding two and a half tolas . . One anna. For every two aud o, half tolas, or fraction t>hereof, Qne anna.
- 8 exceeding two aud a half tolas.
Single . . . . . . . . . Half an auna. R e p l y . . . . . . . . . Oneanna.
Boo 4
`2%`
1 G
Bod, PaLLerl~ ant1 Snll~pLe l'ackets.
. Half an anit&.
For every five tolas or frilctio~~ IllerooQ
. Quarter of an anna. exceeding Half au anna.
For a weight not exceeding eight $alas: , . For a weight exceeding eight tolas autl IIOL exceeding Half au anna. twenty tolas. For every twenty bolas, or fntcliou thereof> exceodiug Half an anu8. twenty tolas.
. Two anhas. Pour aui~as."
For a weigltt not exceeding twenty tolas . Two anhas. fi'sr `o,` weight exceeding ttventy toptls and not exceediug Pour annafi. forty tolns. For every forty tolas, or fractioll thereof, excccdiug Pour aui~as." forty tolas.
SCHEDULE 111.
(See sectiot~ 7.)
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ir
2k.jim Pinaitce. [ ACT
SCHEDULE 111-concl
PART 11.
Rates of Super-tax.
- respect of the excess over fifty thousand rupees of total income :-
|respect of the excess over fifty thousand rupees ofof the excess over fifty thousand rupees of<br>total income:-|respect of the excess over fifty thousand rupees ofof the excess over fifty thousand rupees of||||
|---|---|---|---|---|
|||Rate.|Rate.||
|(1)inthe case of cvCry Coqrany-;|+|One anna in|One anna in|the|
|||rupee.|||
|(2)_(a)_in the caec of every Hindu undivided family-|||||
|(i)inrespect of the first twenty-five thousand<br>rupees of the excess.||Nil.|||
|(ii)for every rnpee of the next twenty-five thou-<br>sand rnpces of such excess.||One auua<br>rnpee.|in|the|
|(6)inthe rase of every individual and cvery unrcgis-||One aona|in|the|
|tered firm, for e\rel.y rupee of tho first fifty||rnpee.|||
|tfiousand rupces of snch excess.|||||
|(c)inthe ease of evcry individnnl, evcry tulrcgis-|||||
|tered firm and every Iliudn nudivided family--|||||
|(i)for cvery rupee of thc second fifty thousand||One<br>aud|R|half|
|rupees of such cxcess.||annas in tho rupez.|||
|(ii)for every rupee of the uext fifty thoasand||Two nllnas in the|Two nllnas in the|Two nllnas in the|
|rupees of such excess.||rupee.|||
|(iii)for every rupee of the next fifty thousand||Two<br>a ~ ~ d<br>a||a ~ ~ d<br>half|
|rupees of such excess.||aunas in the mpec.|||
|Ciu)for every rupee of the next fifty thousand|for every rupee of the next fifty thousand|Three annas in the||Three annas in the|
|rupees of such oxeess.||rnpec.|||
|(v)for every rupee of the next fifty thousand|for every rupee of the next fifty thousand|Three and a half|Three and a half|Three and a half|
|rupee:, of such excess.||anuas in thc rupee.|||
|(vi)for every rnpee of the next fifty thousand|for every rnpee of the next fifty thousand|E'our<br>annas ill the|annas ill the|annas ill the|
|rupees of such excess.||rupec.|||
|(vii)for cvery rupee of the next fifty thousand|for cvery rupee of the next fifty thousand|Pour<br>and|a|half|
|rupees of such cxcess.||annss in thc rupee.|||
|(viii)for every rupee of tho next fifty thousand|for every rupee of tho next fifty thousand|Five anuas|in|the|
|rupees of such excess.<br>fi||rupee.|||
|(is)for every rnpee of tlie,next<br>fifty thonsaud|fifty thonsaud|Five<br>end|a,|half|
|rupees of such excess.||amas iu thc rupee.|||
|pee of the re~uaiuder of the excess,|pee of the re~uaiuder of the excess,|Sixannas in the|annas in the|annas in the|
|||rupee.|||
" `(1)` in the case of cvCry Coqrany -;
. `IN=` .
C A L ~ L A : PRINTED `BY` strP1;)~. GOVT. P~INTI'INC),
*
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HASTINQS STREET?
Source: India Code