SUGAR (SPECIAL EXCISE DUTY) ACT 1959
THE SUGAR (SPECIAL EXCISE DUTY) ACT, 1959
ACT No. 58 OF 1959
24th December, 1959
An Act to provide for the imposition of aspecial duty of excise on certain sugar
BE it enacted by Parliament in the TenthYear of the Republicof India as follows: –
1.Short title and commencement: (1) This Act may be called the Sugar(Special Excise Duty) Act, 1959.
(2) It shall be deemed to have come intoforce on the 25th day of October, 1959.
2.Definitions: In this Act, unless the context otherwise requires, –
(a) "Central Excise Act" meansthe Central Excises and Salt Act, 1944 (1 of 1944);
(b) "factory" means any premises,including the precincts thereof, wherein or in any part of which sugar is beingmanufactured, or, wherein or in any part of which, any manufacturing processconnected with the production of sugar is being carried on or is ordinarilycarried on, and includes any premises wherein sugar in respect of which the duty of excise payable under the Central Excises Act or theAdditional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of1957), has not been paid, is stored;
(c) "sugar"means any form of sugar, whether wholly or partially manufactured, but does notinclude –
(i) khandsarisugar, that is to say sugar in the manufacture of which neither a vacuum pannor a vacuum evaporator is employed ; or
(ii) palmyrasugar, that is to say sugar manufactured from jaggery obtained by boiling thejuice of the palmyra palm.
3.Imposition of special additional excise duty on certain sugar: (1) There shallbe levied and collected in respect of that quantity of sugar removed from anyfactory on or after the commencement of this Act as is equivalent to thequantity of sugar lying in stock on such commencement within the precincts ofthe factory, a special duty of excise at the rate of rupees two and fifty-two naye paise per cwt.
(2) The duty of excise referred to insub-section (1) shall be in addition to the duties of excise chargeable onsugar under the Central Excises Act or any other law for the time being inforce.
(3) The provisions of the Central ExcisesAct and the rules thereunder, including thoserelating to refunds and exemptions from duty shall, so far as may be, apply inrelation to the levy and collection of the special duty of excise referred toin sub-section (1) as they apply in relation to the levy and collection of theduties of excise on sugar under the Central Excises Act.
4.Effect of levy of duty on certaintransactions: Where, in compliance with an order made with reference to clause(f) of sub-section 3 of the Essential Commodities Act, 1955 (10 of 1955), aperson is required to sell any sugar, the price of the sugar so required to besold shall, if he has paid the special duty of excise leviableunder section 3 on such sugar, include an amount equivalent to the duty sopaid, and he shall be entitled to be paid such amount by the buyer.
5.Repeal: The Sugar (Special Excise Duty) Ordinance, 1959 (3 of 1959), ishereby repealed.