Section 2: Definition.

The Union Duties of Excise (Distribution) Act, 1979Central Act · Act 24 of 1979

[2. Definition.-- In this Act, the expression "distributable Union duties of excise" means [fortyseven and a half per cent.] of the net proceeds of Union duties of excise, levied and collected under the Central Excises and Salt Act, 1944 (1 of 1944) and any other law for the levy and collection of such duty, unless the law earmarks the proceeds of the duty for any special purpose.

Explanation.-- The expression "net proceeds" has the same meaning as in clause (1) of article 279 of the Constitution.]

Where this provision sits

Act	The Union Duties of Excise (Distribution) Act, 1979
Section	2
Marginal note	Definition.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 17 of 1989. . Subs. by Act 17 of 1989, s. 3, for sections 2 and 3 (w.e.f. 1-4-1989).
substituted, Act 31 of 1995. . Subs. by Act 31 of 1995, s. 3, for "forty-five per cent." (w.e.f. 1-4-1995).

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