| (Made by the Governor General on the 30th March, 1931.) |
An Act to fix the duty on salt manufactured in, or imported by lend into, certain parts of British India, 1[Repealed], to fix maximum rates of postage under the Indian Post Office Act, 1898, to vary the excise duty on motor spirit leviable under the Motor Spirit (Duties) Act, 1917, to fix rates of income-tax and super-tax, to vary the excise duty on kerosene leviable under the Indian Finance Act, 1922, further to amend the Indian Paper Currency Act, 1923, and to vary the excise duty on silver leviable under the Silver (Excise Duty) Act, 1930.
Whereas it is expedient to fix the duty on salt manufactured in, or imported by land into, certain parts of British India, 1[Repealed], to fix maximum rates of postage under the Indian Post Office Act, 1898, to vary the excise duty on motor spirit leviable under the Motor Spirit (Duties) Act, 1917, to fix rates of income-tax and super-tax, to vary the excise duty on kerosene leviable under the Indian Finance Act, 1922, further to amend the Indian Paper Currency Act, 1923, and to vary the excise duty on silver leviable under the Silver (Excise Duty) Act, 1930 (III of 1930); It is thereby enacted as follows:-
1 Certain words, Repealed by Act 32 of 1934, S. 12 and Sch III.
1. Short title extent.- (1) This Act may be called the Indian Finance Act, 1931.
(2) It extends to the whole of British India, including British Baluchistan and the Sonthal Parganas.
2. Fixation of salt duty.- The provisions of section 7 of the Indian Salt Act, 1882, shall, in so far as they enable the Governor General in Council to impose by rule made under that section a duty on salt manufactured in, or imported into, any part of British India other than Burma and Aden, be construed as if for the year beginning on the 1st day of April, 1931, they imposed such duty at the rate of one rupee and four annas per maund of eighty-two and two-sevenths pounds avoirdupois of salt manufactured in, or imported by laud into, any such part, and such duty shall, for all the purposes of the said Act, be deemed to have been imposed by rule made under that section.
1[3. Amendment of Schedule II to Act VIII of 1894.- 2[* * *]]
1 This section cams into effect on 1st March, 1931, by virtue of a declaration inserted in the Bill under the Provisional Collection of Taxes Act, 1918 (XVI of 1918).
2 S. 3 replealed by Act 32 of 1934, S. 13 and Sch. III.
1[4. Additional customs duties.- 2[* * *]]
1 This section cams into effect on 1st March, 1931, by virtue of a declaration inserted in the Bill under the Provisional Collection of Taxes Act, 1918 (XVI of 1918).
2 S. 4 replealed by Act 32 of 1934, S. 13 and Sch. III.
5. Inland postage rates.- For the year beginning on the 1st day of April, 1931, the schedule contained in the Third Schedule to this Act shall be inserted in the Indian Post Office Act, 1898 (VI of 1898), as the First Schedule to that Act.
1[6. Excise duty on motor spirit.- In sub-section (1) of section 3 of the Motor Spirit (Duties) Act, 1917 (II of 1917), for the words "six annas" the words "eight annas" shall be substituted.]
1 This section cams into effect on 1st March, 1931, by virtue of a declaration inserted in the Bill under the Provisional Collection of Taxes Act, 1918 (XVI of 1918).
7. Income-tax and super-tax.- (1) Income-tax for the year beginning on the 1st day of April, 1931, shall be charged at the rates specified in Part I of the Fourth Schedule.
(2) The rates of super-tax for the year beginning on the 1st day of April, 1931, shall, for the purposes of section 55 of the Indian Income-tax Act, 1922 (XI of 1922), be those specified in Part II of the Fourth Schedule.
(3) For the purposes of the Fourth Schedule, "total income" means total income as determined, for the purposes of income-tax or super-tax, as the case may be, in accordance with the provisions of the Indian Income-tax Act, 1922 (XI of 1922).
1[8. Excise duty on kerosene.- In the proviso to section 5 of the Indian Finance Act, 1922 (XII of 1922), for the words "one anna and six pies" the words "two annas and three pies" shall be substituted.]
1 This section cams into effect on 1st March, 1931, by virtue of a declaration inserted in the Bill under the Provisional Collection of Taxes Act, 1918 (XVI of 1918).
9. Amendment of ration 19, Act X of 1923.- In sub-section (7) of section 19 of the Indian Paper Currency Act, 1923 (X of 1923), for the figures "1931" the figures "1932" shall be substituted.
1[10. Excise duty on silver.- In sub-section (1) of section 3 of the Silver (Excise Duty) Act, 1930, for the words "four annas" the words "six annas" shall be substituted.]
1 This section cams into effect on 1st March, 1931, by virtue of a declaration inserted in the Bill under the Provisional Collection of Taxes Act, 1918 (XVI of 1918).
Schedule 1
Schedule I
1[* * *]
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Prior to repeal by Act 32 of 1934, Section 13 read as:
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Amendments to be made in Schedule II to the Indian Tariff Act, 1894.
[See section 3.]
1. For Items Nos. 28 to 33 inclusive the following Items shall be substituted, namely:-
| Rs. A. | |||
| "28 | Ale, beer, porter, cider and other fomented liquors. | In barrels or other containers containing 27 oz. or more, per imperial gallon. In bottles containing less than 27 oz. but not less than 20 oz., per bottle. In bottles containing less than 13½ oz. but not less than 10 oz., per bottle. In bottles containing less than 6¾ oz. but not less than 5 oz., per bottle. In other containers, per imperial gallon. | 0 12 0 2 0 1 0 ½ 1 0 |
| 29 | Denatured Spirit.. | Ad valorem… | 7½ per cent. |
| 30 | Spirits (other than denatured spirit)- (1) Brandy, gin, rum, whisky, and other sorts of spirits not otherwise specified, including wines containing more than 42 per cent of proof spirit. (2) Liqueurs, cordials, mixtures and other preparations containing spirit (other than drugs and medicines)- (i) entered in such a manner as to indicate that the strength is not to be tested: (ii) not so entered.. (3) Drugs and medicines containing spirit- (i) entered in such a wanner as to indicate that the strength is not to be tested: (ii) not so entered.. (4) Perfumed spirits.. Provided that- (a) the duty on any article included in this item shall in no case be less than the duty which would be charged if the article were included in Part V of this Schedule: (b) where the unit of assessment is the imperial gallon of the strength of London proof, the duty shall be increased or reduced in proportion as the strength is greater or less then London proof. | Imperial gallon of the strength of London proof. Imperial gallon.. Imperial gallon of the strength of London proof. Imperial gallon.. Imperial gallon of the strength of London proof. Imperial gallon.. | 30 0 40 0 30 0 30 0 21 14 48 0 |
| 31. | Wines, not containing more than 42 per cent of proof spirit- (1) champagne and other sparkling wines. (2) other sorts… | ||
| Imperial gallon.. Imperial gallon.. | 10 8 6 0 |
2. For the No. 34 following shall be substituted, namely:-
| "34 | Sugar, excluding confectionery (see No. 124)- (1) Sugar, crystsllised or soft 23 Dutch Standard and above. (2) Sugar crystallised or soft inferior to 23 Dutch Standard but not inferior to 8 Dutch Standard. (3) Sugar, below 8 Dutch Standard and sugar candy. (4) Molasses… | Cwt…. Cwt…. Ad valorem… Ad valorem… | 7 4 6 12 25 per cent plus two rupees and twelve annas per cwt. 25 per cent." |
3. In Item No. 37A, in the Note thereto, for the words "amount to be deducted on account of duties payable on importation to determine the real value in accordance with the provisions of clause (a) of the said section shall be Rs. 7 per thousand", the words "deduction allowed under clause (a) of that section shall be calculated in all cases as if the cigarettes were classified under sub-item (a)" shall be substituted.
4. In Item No. 43BB, relating to silver bullion and coin for the words "Four annas" in the fourth column, the words "Six annas" shall be substituted.
5. In Part Y, the heading "SPICES" and Item No. 70 shall be omitted.
6. In Item No. 105, after the word "films" the words "not exposed" shall be added.
7. After Item No. 124 and under the head "Is-Food, Drink and Tobacco," the following item shall be inserted, namely:-
| "124A…. | The following Sploes, namely;- Cardamoms, cassia, cinnamon, cloves, nutmegs and pepper." |
8. After Item No. 134, the following item shall be inserted, namely:-
| "134A…. | Cinematography Films, exposed." |
9. In Part YI, after Item No. 141, the following heading and item shall be inserted, namely:-
"III.-Miscellaneous and unclassified.
| 141A…. | Betrlnuts." |
1 Sch. I repealed by Act 32 of 1934, S. 13
Schedule 2
Schedule II
2[* * *]
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Prior to repeal by Act 32 of 1934, Section 13 read as:
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Articles liable to an additional duty of customs and additional duties leviable thereon.
[See section 4.]
| References to Part and No. of item in Schedule II to the Indian Tariff Act, 1894. | Description of articles liable to additional duty. | Rate of additional duty or method of obtaining it. |
| PART II. | ||
| 27.. | Fish, salted, wet or dry. | 5 per cent, ad valorem. |
| 37.. | Cigars…. | 15 per cent ad valorem. |
| 37A.. | Cigarettes… | Re. 1 annas 8 per thousand. |
| 38.. | All other sorts of Tobacco manufactured. | Twelve annas per pound. |
| 40.. | Kerosene; also any other mineral oil included in Item No. 40. | 9 pies per imperial gallon. |
| 40A.. | Motor spirit… | 2 annas per imperial gallon. |
| 41.. | Mineral Oil- (1) ordinarily used for the batching of jute or other fibre, as specified in sub-item (1) of Item No. 41; (2) not ordinarily used for any other purpose than for lubrication, as specified in sub-item (2) of Item No. 41; (3) not ordinarily used except as fuel or for some sanitary or hygienic purposes, as specified in sub-item (3) of Item No. 41. | 2 annas per imperial gallon. Rs. 2 annas 8 per ton. 4 pies per gallon. 2½ per cent ad valorem. |
| 42.. | All Arms, and other articles included in Item No. 42. | 10 per cent, ad valorem. |
| 42A.. | Motor Cars, motor cycles and other articles included in Item No. 42A. | 10 per cent ad valorem. |
| 43C.. | Artificial Silk Yarn and Thread. | 2½ per cent, ad valorem. |
| 45A.. | Silk Mixtures, all sorts included in Item No. 45A. | 7½ per cent, ad valorem. |
| 46C.. | Portland Cement (excluding white portland cement). | Rs. 2 per ton. |
| PART IV. | ||
| Nos. 58 to 64 inclusive | 1[All articles for the time being included in Part IV of the Second Schedule, except- (1) Dyes and Colours comprised in Item No. 58A, and (2) Machinery, comprised in Items Nos. 59A, 59B, 59C and 59D.] | 2½ per cent, ad valorem. |
| PART V. | ||
| Nos. 65 to 123 inclusive. | All articles for the time being included in Part V of the Second Schedule, excluding "raw hemp" comprised in Item No. 78. | 6 per cent ad valorem. |
| PART VI. | ||
| Nos. 124 to 141, inclusive, except Nos. 124A and 134A. | All articles for the time being included in Part VI of the Second Schedule, except- (1) the following Spices, namely- Cardamoms, cassia, cinnamon, cloves, nutmegs and pepper (see. No. 124A); (2) Cinematography Films, exposed (see No. 134A); and (3) Betelnuts (see No. 141A). | 10 per oent. ad valorem. |
| PART VII. | ||
| 156A.. | Cotton Piece-Goods-all sorts included in Item No. 168A. | The figures for the rates of the ad valorem duties shall be deemed to be increased by 5 in each case. |
1 Subs. by Indian Finance (Supplementary and Extending) Act, 1931, S. 3(2) (w.e.f. 30-9-1931).
2 Sch. I repealed by Act 32 of 1934, S. 13
Schedule 3
Schedule III
Schedule to be inserted in the Indian Post Office Act, 1898.
[See section 5.]
"THE FIRST SCHEDULE.
Inland Postage Rates.
[See section 7.]
Letters.
| For a weight not exceeding two and a half tolas. | One anna. |
| For every two and a half tolas, or fraction thereof, exceeding two and a half tolas. | One anna. |
Postcards.
| Single……. | Half an anna. |
| Reply……. | One anna. |
Book, Pattern and Sample Packets.
| For every five tolas or fraction thereof. | Half an anna. |
Registered Newspapers.
| For a weight not exceeding eight tolas. | Quarter of an anna. |
| For a weight exceeding eight tolas and not exceeding twenty tolas. | Half an anna. |
| For every twenty tolas, or fraction thereof exceeding twenty tolas. | Half an anna. |
Parcels.
| For a weight not exceeding twenty tolas. | Two annas. |
| For a weight exceeding twenty tolas and not exceeding forty tolas. | Four annas. |
| For every forty tolas, or fraction thereof, exceeding forty tolas. | Four annas." |
Schedule 4
Schedule IV
[See section 7.]
Part I.
Rates of Income-tax.
| A. In the case of every individual, Hindu undivided family, unregistered firm and other association of individuals not being a registered firm or a company- | Rate. |
| (1) When the total income is less than Rs. 2,000. | Nil. |
| (2) When the total income is Rs. 2,000 or upwards, but is less than Rs. 5,000. | Six pies in the rupee. |
| (3) When the total income is Rs. 5,000 or upwards, but is less than Rs. 10,000. | Nine pies, in the rupee. |
| (4) When the total income is Rs. 10,000 or upwards, but is less than Rs. 15,000. | One anna in the rupee. |
| (5) When the total income is Rs. 15,000 or upwards, but is less than Rs. 20,000. | One anna and three pies in the rupee. |
| (6) When the total income is Rs. 20,000 or upwards, but is less than Rs. 30,000. | One anna and seven pies in the rupee. |
| (7) When the total income is Rs. 30,000 or upwards, but is less then Rs. 40,000. | One anna and eleven pies in the rupee. |
| (8) When the total income is Two annas and one pie in Rs. 40,000 or upwards, but is the rupee, less than Rs. 1,00,000. | Two annas and one pies in the rupee. |
| (9) When the total income is Rs. 1,00,000 or upwards, but is less then Rs. 1,00,000. | Two annas and two pies in the rupee. |
| B. In the case of every company and registered firm, whatever its total income. | Two anna and two pies in the rupee. |
Part II.
Rates of Super-tax.
| In respect of the excess over fifty thousand rupees of total income- | Rate. |
| (1) in the case of every company- (a) in respect of the first twenty thousand rupees of such excess. | Nil. |
| (b) for every rupee of the remainder of such excess. | One anna in the rupee. |
| (2)(a) in the case of every Hindu undivided family- (i) in respect of the first twenty-five thousand rupees of the excess. | Nil. |
| (ii) for every rupee of the next twenty-five thousand rupees of such excess. | One anna and three pies in the rupee. |
| (b) in the case of every individual, unregistered firm and other association of individuals not being a registered firm or a company- (i) for every rupee of the Nine pies in the rupee, first twenty thousand rupees of such excess. | Nine pies in the rupee. |
| (ii) for every rupee of the next fifty thousand rupees of such excess. | One anna and three pies in the rupee. |
| (c) in the case of every individual, Hindu undivided family, unregistered, firm and other association of individuals not being a registered firm or a company- (i) for every rupee of the Second fifty thousand rupees of such excess. | One anna and nine pies in the rupee. |
| (ii) for every rupee of the next fifty thousand rupees of such excess. | Two annas and three pies in the rupee. |
| (iii) for every rupee of the next fifty thousand rupees of such excess. | Two annas and nine pies in the rupee. |
| (iv) for every rupee of the next fifty thousand rupees of such excess. | Three annas and three pies in the rupee. |
| (v) for every rupee of the next fifty thousand rupees of such excess. | Three annas and nine pies in the rupee. |
| (vi) for every rupee of the next fifty thousand rupees of such excess. | Four annas and three pies in the rupee. |
| (vii) for every rupee of the next fifty thousand rupees of such excess. | Four annas and a nine pies in the rupee. |
| (viii) for every rupee of the next fifty thousand rupees of such excess. | Five annas and three pies in the rupee. |
| (ix) for every rupee of the next fifty thousand rupees of such excess. | Five annes and nine pies in the rupee. |
| (x) for every rupee of the remainder of the excess. | Six annas and three pies in the rupee. |