3. [ Levy and collection of cess on salt. [Substituted by by Act 34 of 1961, Section 3. w.e.f. 29.8.1961]
There shall be levied and collected in such manner as may be prescribed, a cess in the nature of an excise duty at the rate of fourteen naye paise per forty kilograms on all salt manufactured in India in any salt factory, whether owned by Government or not.]
