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2. Definitions.-

In this Act, unless the context otherwise require-

(a) 'manufacture' in relation to salt includes collection, removal, preparation, steeping, evaporation, boiling or any one or more of these processes, the separation or purification of salt obtained in the manufacture of saltpeter, 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 word '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, 'saltpeter' includes rasi, saffi and all other substances manufactured from saline earth, and Kharinun and every from 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 the purposes of the Central Excises and Salt Act, 1944 (I of 1944);

(ii) all drying grounds and storage platforms and store-houses appertaining to any such place;

(iii) land on which salt is spontaneously produced; 3* * *

4* * * * * *

(e) 'prescribed' means prescribed by rules made under this Act.

1. The words "except the State of Jammu and Kashmir" omitted by Act 62 of 1956, s. 2 and the Schedule (w.e.f. 1-11-1956).

2. 2nd January, 1954, vide notification No. S.R.O. 2378, dated 29th December, 1953, see Gazette of India, Extraordinary, 1953, Part II, s. 3.

3. The words "and a 'private salt factory is one not solely owned or not solely worked by the Central Government" omitted by Act 34 of 1961, s. 2 (w.e.f. 29-8-1961).

4. Omitted by s. 2 ibid. (w.e.f. 29-8-1961).

5. Subs. by s. 3, ibid., for section 3 (w.e.f. 29-8-1961).



Salt Cess Act, 1953 Back




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