| Repealed by Act 32 of 1940, S. 82 and Sch. I] |
| [As passed by the Indian Legislature.] |
| (Received the assent of the Governor General on the 5th April, 1931.) |
An Act to impose a temporary additional duty of customs on foreign salt.
Whereas it is expedient in the interests of the Indian salt industry to impose a temporary additional duty of customs on the import of foreign salt and at the same time to make provision for safeguarding the interests of consumers of salt; It is hereby enacted as follows:-
* This Act came into effect on 17th March, 1931, by virtue of a declaration inserted in the Bill under the Provisional Collection of Taxes Act, 1918 (16 of 1918).
1. Short title, extent and duration:- 3[* * *]
_______________________________________________________________________
Prior to repeal by Act 32 of 1940, Section 1 read as:
_______________________________________________________________________
1. Short title, extent and duration.- (1) This Act may be called the Salt (Additional Import Duty) Act, 1931.
(2) It extends to the whole of British India.
(3) It shall have effect only up to the 1[30st day of April, 2[1939]].
1 Subs. for "31st day of March, 1934" by the Act 10 of 1934, S. 2.
2 Subs. for "1936" by the Act 2 of 1936, S. 2.
3 Repealed by Act 32 of 1940, S. 82 and Sch. I.
2. Definition of maund:- 1[* * *]
_______________________________________________________________________
Prior to repeal by Act 32 of 1940, Section 2 read as:
_______________________________________________________________________
2. Definition of maund.- In this Act a "maund" means a maund of eighty-two and two-sevenths pounds avoirdupois.
1 Repealed by Act 32 of 1940, S. 82 and Sch. I.
3. Additional duty of customs on salt:- 5[* * *]
_______________________________________________________________________
Prior to repeal by Act 32 of 1940, Section 3 read as:
_______________________________________________________________________
31[(1)]. Additional duty of customs on salt.- Save as hereinafter provided, there shall be levied and collected, in addition to any duty of customs imposed by or under any enactment for the time being in force, an additional duty of customs on salt imported into any port in British India 2[* * *], at the rate of 3[one] and a half annas per maund.
4[(2) Notwithstanding anything contained in section 4 of the Indian Finance (Supplementary and Extending), Act, 1931, the additional duty of customs imposed by that section shall not be levied or collected in respect of the additional duty of customs on salt imposed by sub-section (I).]
1 Renumbered as sub-section (1) by Act 7 of 1932, S. 3(a).
2 The words "except Aden and Perim" omitted by A.O. 1937, dt. 18-3-1937 (w.e.f. 1-4-1937).
3 Subs. for "two" by Act 2 of 1936, S. 3.
4 Inserted by Act 7 of 1932, S. 3(b).
5 Repealed by Act 32 of 1940, S. 82 and Sch. I.
4. Power to impose further additional duty:- 1[* * *]
_______________________________________________________________________
Prior to repeal by Act 32 of 1940, Section 4 read as:
_______________________________________________________________________
4. Power to impose further additional duty.- If the Governor General in Council is satisfied, after such inquiry as he thinks fit, that salt not manufactured in India is being imported into British India at such a price as is likely to render insufficient the benefits intended to be afforded to the Indian salt industry by the additional duty imposed by section 3, he may, by notification in the Gazette of India, increase such duty to such extent, not exceeding one anna per maund, as he thinks fit.
1 Repealed by Act 32 of 1940, S. 82 and Sch. I.
5. Exemption of Indian salt from additional duties:- 3[* * *]
_______________________________________________________________________
Prior to repeal by Act 32 of 1940, Section 5 read as:
_______________________________________________________________________
5. Exemption of Indian salt from additional duties.- (1) The additional duty imposed by section 3, and any further duty which may be imposed under section 4, shall not, save as hereinafter provided, be levied and collected on India.
(2) The Governor General in Council may at any time require any producer of salt in India to enter into an undertaking, within such time as the Governor General in Council may specify, that he will, when so required from time to time by the prescribed authority, sell to the 1[Central Government] fine white salt of the quality usually Made by such producer.
(3) In making a requisition under sub-section (2) the prescribed authority may specify, in such manner as may be reasonable in the circumstances of the case,-
(a) the amount of salt to be sold,
(b) the port or ports where such salt is to be delivered, and
(c) the time within which the salt is to be delivered at the port or ports of delivery.
(4) The price to be paid for such salt delivered free of charge at the port of delivery shall be 2[fifty rupees] per hundred maunds at the port of Calcutta, and at any other port shall be 2[fifty rupees] per hundred maunds with an addition or deduction, as the case may be, on account of the difference between the freight from the port of shipment to Calcutta and the freight from the port of shipment to the port of delivery.
(5) If any producer of salt required to enter into an undertaking under sub-section (2) fails to enter into such undertaking within the time specified, or, having entered into such undertaking, fails in the opinion of the Governor General in Council to fulfil it, the Governor General in Council may, by notification in the Gazette of India, direct that all salt produced by such producer shall, on being taken by sea into any port in British India, be chargeable with the additional duty imposed by section 3 and with any further additional duty which may be imposed under section 4.
1 Subs. for "Secretary of State for India in Council" by A.O. 1937 dt. 18-3-1937 (w.e.f. 1-4-1937).
2 Subs. for "fifty four rupees twelve annas" by Act 10 of 1934, S. 3.
3 Repealed by Act 32 of 1940, S. 82 and Sch. I.
6. Power to make rules:- 1[* * *]
_______________________________________________________________________
Prior to repeal by Act 32 of 1940, Section 6 read as:
_______________________________________________________________________
6. Power to make rules.- The Governor General in Council may, by notification in the Gazette of India, make rules-
(a) prescribing the form of undertaking to be entered into by producers of salt under section 5;
(b) determining the prescribed authorities for the purposes of that section; and
(c) generally, to give effect to the provisions of this Act.
1 Repealed by Act 32 of 1940, S. 82 and Sch. I.