Salt Cess Act, 1953
An Act provide for the levy and collection of a cess on salt for the purposes of raising funds to meet the expenses incurred on the salt organisation maintainedby government and on the measures taken by Government in connection with the manufacture, supply and distribution of salt.

BE it enacted by Parliament as follows: -

1. Short title, extent and commencement. -(1) This Act may be called The Salt Cess Act, 1953.

(2) It extends to the whole of India.

(3) It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette, appoint.

2. Definitions. -In this Act, unless the context otherwise requires, -

(a) "manufacture", in relation to salt, includes collection, removal, preparation, steeping, evaporation, boiling or anyone or more of these processes, the separation or purification of salt obtained in the manufacture of saltpetre, the separation of salt from earth or other substance so as to produce alimentary salt, and the excavation or removal of natural saline deposits or efflorescence; and the world "manufacturer" shall be construed accordingly and shall include not only a person, who employs hired labour in the production or manufacture of salt but also any person, who engages in its production or manufacture on his own account if the salt is intended for sale.

Explanation. -In this clause, "saltpetre" includes rasi, sajji, and all other substances manufactured from saline earth, and kharinun and every form of sulphate or carbonate of soda;

(b) "salt" includes swamp salt, spontaneous salt, and salt or saline solutions made or produced from any saline substances or from salt earth;

(c) "salt factory" includes –

(i) a place used or intended to be used in the manufacture of salt and all embankments, reservoirs, condensing and evaporating pans, buildings, and waste places situated within the limits of such place, as defined from time to time for purposes of the CentralExcise Act, 1944 (1 of 1944);

(ii) all drying grounds and storage platforms and storehouses appertaining to any such place;

(iii) land on which salt is spontaneously produced;

(c) "prescribed" means prescribed by rules made under this Act.

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

4. Application of proceeds of cess. -The proceeds of the duty levied under this Act, reduced by the cost of collection as determined by the Central Government, shall, if Parliament by appropriation made by law in this behalf so provides, be utilised on all or any of the following objects, namely: -

(a) meeting the expenditure incurred in connection with the salt organisation maintained by the Central Government;

(b) meeting the cost of measures taken in connection with the manufacturer, supply and distribution of salt by union agencies, and, the regulation arid control of manufacture, supply and distribution of salt by other agencies, and, in particular, measures for –

(i) the establishment and maintenance of research stations and model salt farms;

(ii) the establishment, maintenance and expansion of salt factories;

(iv) promoting and encouraging co-operative effort among manufacturers of salt; and

(v) promoting the welfare of labour employed in the industry.