REGISTERED No. D. 221 The Gazette of India EXTRAORDINARY
PART II—Section I PUBLISHED BY AUTHORITY No. 23] NEW DELHI, MONDAY, JUNE 30, 1958/ASADHA 9, 1880 MINISTRY OF LAW New Delhi, the 30th June, 1958/Asadha 9, 1880 (Saka) THE MINERAL OILS (ADDITIONAL DUTIES OF EXCISE AND CUSTOMS) ORDINANCE, 1958 No. 6 OF 1958 Promulgated by the President in the Ninth Year of the Republic of India. An Ordinance to provide for the levy and collection of additional duties of excise and customs on certain mineral oils. WHEREAS Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for him to take immediate action; Now, THEREFORE, in exercise of the powers conferred by clause
(1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance:—
1.(1) This Ordinance may be called the Mineral Oils (Additional Duties of Excise and Customs) Ordinance, 1958.
(2) It shall be deemed to have come into force on the twentieth day of May, 1958. Short title and commencement.
2. In this Ordinance, "kerosene", "motor spirit", "refined diesel oils and vaporizing oil" and "'diesel oil, not otherwise specified" and "furnace oil" shall have the meanings respectively assigned to them in Items Nos 1, 4, 24 and 25 of the First Schedule to the Central Excises and Salt Act, 1944.5 of 1944. Definitions.
( 149 ) T5o THE GAZETTE OF INDIA EXTRAORDINARY [PAIII II 3, (J) There shall be levied and collected in respect of the goods mentioned in column 1 of the Table hereunder duties of excise at such rates not exceeding those specified in relation thereto in column 2 of the said Table as may be specified by the Central Government bv notification m the Official Gazette,—- LCA ^ arcj culLi t i in i'f additional duties ot excise mi Ci ICllll n u n ' il oilr TAEI.F. 1
2. q 4 s Doscr \ 1 nn o! j^nod1. K ^ T i T - L l l C . . . . . MuLoT spir t . . . RtfineJ J c\t\ diK and vaj onzins; u 1 Dn-eel oil, nui uihcuvisL sptLilUi.1 . F u r n a c e n . l . . . . . Rate ill addniiiiul dun Tvctvc nuye piiise i erimpLnul gallon. Tw eru-\-five iuryc pai^e per inn enul gullon. T if 1 eon XiMe/uMf per imp 1 i.il call.n Kui'ee1 iueiit\ t fi 'nil. Rupees iwam pel ton
(2) The duties of excise refeirod to m sub-section {!) in respect of the goods specified theievn shall be m addition to the duties, of excise chaigeable on such goods under the Central Excises and Salt Act, 1944, oi any other law for the time being in force. i of 1944.
(3) The provisions oi the Central Excises and Salt Act, 1944, and the rules Iheieunder, including those relating1 to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the additional duties of excise referred to m this section a.s they apply in relation to the levy and collection of the duties of excise in respect ol the goods specified in sub-section (7). I Ol J1J44.
(4) Notwithstanding anything contained in this section, the Central Government may, having regard to the administrative or other difficulties, if any, which may arise m relation to the levy and collection of all or any of the additional duties of excise under this Ordinance for any period commencing on the 20th day of May, 1958, and ending on the 29th day of June, 1958, assess thp additional duties of excise payable by any person under this Ordinance to be such sum as to the Central Government appears proper in the circumstances. 4, Fur so Jong as an additional duty of excise is levied and collected under this Ordinance in respect of kerosene, the entry in the fourth column relating to sub-item (a) of Item No. 27(4) of the First Schedule t» the Indian Tariff Act, 1934, shall have effect of Act ;2 of I9G4- 32 of 1934. Src 1] THE GAZETTE OF INDIA EXTRAORDINARY 151 as if the words, brackets and figures "plus the excise duty for the time being leviable under the Mineral Oils (Additional Duties of Excise and Customs) Ordinance, 1958, on like articles if pioduced or mknufactured in India" had been added 1 hereto.
5. Notwithstanding anything contained m section 64A of the Indian Sale 01 Goods Act, 1930, or in any other law for the time being in force, or m any contract or agreement, no consumer purchasing any of the goods referred to in sub-section (1) of section 3, shall be liable to pay or be .sued for, or m respect of,—
(a) the whole or any part of the additional duties of excise leviable under this Ordinance, or T, of l9-,r,. A d d i L i i n i l l i U l l L S r it" i-uiloms nut to ]\ ice of gt 0 i •> f 01 inle.
(b) the whole or any part of the additional duties of customs leviable under section 4 or under the Indian Tariff Act, 1934, to tho extent to which such dutios have become leviable by reason of this Ordinance, as part of the price payable bv him in respect of the goods so purchased. Evplayiatum.--In this section, "consumer" shall not include any p-erson in principal charge of the distribution in India of any of the goifids referred to in sub-section (1) of section 3. RAJENDRA PRASAD, President. 12 ( t irn_|. G. R RAJAGOPAUL, Addl Secy, to the Govt of Ivdm. [•KISTKTJ T\ INtlTA h\ THE fXTvPRM M\r»V",ER. l.O\ 1. OI 1NIHA TRF "̂! NP-W DELHI ANB I'UUI ISHHU HI HIE MANM.Ht OF P U I I K A H O N S , I1HH1, 19!)3