Section - 1 Short title

This Act may be call4 the Salt Cess (Amendment) Act, 1961.

Section - 2 Amendment of section 2

In section 2 of the Salt Cess Act, 1953 (hereinafter referred to as the principal Act) –

1. in clause (c), the words "and a 'private salt factory' is one not solely owned or not solely worked by the Central Government;" shall be omitted;

2. clause (d) shall be omitted.

Section - 3 Substitution of new section for Section 3

For section 3 of the principal Act,' the following section shall Substitution be substituted, namely: -

"3. Levy and Collection of cess on salt.

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.".

Section - 4 Amendment of section 6

In section 6 of the principal Act, after sub-section (2), the following sub-section shall be inserted, namely:-

"(3) Every rule made by the Central Government under this section shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two successive, sessions, and if before the expiry of the session in which it is so laid or the session immediately following both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, I the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.".