constituent assembly of india debates (proceedings)- volume vii

1933-34 99,32,628
1934-35 1,21,55,668
1935-36 61,62,300
(3) The value of the immunity in these cases is represented by the total customs collections less the amount payable to the Central
Government under the Agreements.
(4) By the agreement of 1938 Cambay is allowed to retain whichever is greater of the following two amounts:--
(i) Rs. 2 lakhs; or
(ii) a proportion of the customs duties collected at the State ports on the basis of population with
suitable adjustments to correct difference between the proportion of the urban population to the rural
population in the State and the whole of India respectively.
Since the net customs revenue collected by the State during 1945-46 was only Rs. 6,993/- the State
was entitled to receive from the Central Government difference between that figure and Rs. 2 lakhs.
The immunity in this case is therefore Rs. 2 lakhs.
(5) Baroda is entitled to retain all the duty collected by it up to a maximum of 1 per cent. of the average customs revenue of British
India and until this maximum is reached the immunity is represented by the State's collections. The latest figures available are given here.
(6) Annual payment under the 1940 Agreement, which represents the State's immunity.
(7) The immunity of Travancore and Cochin is represented by their share of the pool reduced by the collection of duty at the British port
of Cochin, at Cochin ports and Travancore backwaters. In addition it is necessary to include for Travancore the annual collections of customs
duty at their ports other than the backwater ports; and in respect of commodities such as tobacco, on which Travancore levies duty at rates
other than British Indian rates, the amount of duty at those rates is substituted for the actual collections.
(8) The immunity is represented by the compensation payment of Rs. 13,433 less Rs. 1,700 allotted for abolition of land-customs under
the Agreement of 1838.
(9) Actual amount collected and retained by the State.
(10) Drawback from customs on goods imported by sea through British India.
(B) Note prepared by the Ministry of States on excise arrangements with
Indian States
Matches.--In respect of match excise there is a pooling arrangement with the States. The main
principal is that the whole of the proceeds of the tax collected in any State are made over to the general
pool and the whole proceeds of the pool divided between British India on the one hand and the various
States that agree to come into the pool on the other on the basis of population, regardless of whether
matches are manufactured or not, in the States. Import of matches from the States that have not joined
this arrangement, is prohibited. The conditions that a State is required to accept for admission to the
pool are--
(a) The State should levy duty on matches produced in their territories by
means of British Indian banderols and pay the proceeds into the common
pool.
(b) The British Indian procedure for the levy and collection of duty should be
followed.