/1380By a rule made under section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), a cess of 2 annas per maund is being levied on all salt produced in private factories and of 3-1/2 annas per maund on all salt produced in the government factories. The proceeds of the cess are mostly utilised to meet the expenses incurred on the salt organisation maintained by the Government of India, and on the measures taken by Government in connection with the manufacture, supply and distribution of salt. It is, however, dersirable that both the levy of the cess and the utilisation of the proceeds therefrom should be regulated by an Act of Parliament." - Gazette of India, 15-12-1953, Extra, Pt. II, section 2, p. 1155.Amending Act 34 of 1961.- Section 3 of the Salt Cess Act, 1953, lays down that cess shall be levied at 2 annas per standard maund if manufactured in a private salt factory and at 3-1/2 annas per standard maund if manufactured in a salt factory solely owned or solely worked by the Central Government. With the transfer of most of the Government salt works to the company form of management, the Government Salt works find it difficult to compete on equal terms with private levy of cess at uniform rate on both private and Government production it is proposed to amend section 3 of the Act. This opportunity is also proposed to the utilised for laying down by legislation the rate of cess in Metric measures. - Gazette of India, 16-3-1961, Pt. II, Ext. p. 163.[26th December, 1953]An Act to provide for the levy and collection of a cess on salt for the purpose of raising funds to meet the expenses incurred on the salt organisation maintained by Government and on the measures taken by Government in connection with the manufacture, supply and distribution of salt.
