Salt Duty (Bombay) Act, 1861 [Repealed]
(Received the assent of the Governor-General on the 22nd April 1861.)
PREAMBLE
Whereas it has been found to be expedient to increase the rate of duty to be levied on salt manufactured in, or imported either by sea or by land into, the Presidency of Bombay; It is enacted as follows:
Section 1. Laws repealed
So much of Sections II and VI of Act XVI of 1844, and of Section I of Act XXXI of 1850, and of the Schedule to Act XXII of 1859, as prescribe the levy of a duty of one Rupee per maund on Salt, manufactured in, or imported into, the Bombay Presidency, is repealed.
Section 2. Rates of Excise and Import Duties on Salt in Bombay
It shall be lawful for the Governor General in Council to order the levy from and after the passing of this Act, of an Excise duty not exceeding one Rupee and eight annas per maund on Salt manufactured in, and a Customs duty not exceeding one Rupee and eight annas per maund on Salt imported either by sea or by land into, any part of the Bombay Presidency.
Section 3. Order issued by the Governor General in Council on 13th April 1861, authorizing increase of duty, ratified
The order issued by the Governor General of India in Council on the 13th day of April 1861, authorizing an increase of duty within the limit aforesaid, shall have the same force and effect as if it had been issued after the passing of this Act.
Section 4. Indemnity
Every Collector of Customs or other Officer is hereby indemnified for every thing done on or after the said 13th day of April 1861, in collecting or enforcing the duty imposed under the provisions of this Act, or by virtue of the said order of Government, or in Otherwise carrying this Act into effect, and no action or other proceeding shall be maintained against any such Collector or other Officer in respect of any thing so done.