Report No. 249

21. Tobacco Duty (Town of Bombay) Act, Act 4 of 1857

Category: Taxes, Tolls and Cess Laws

Recommendation: Repeal

The Act amended the law relating to the duties payable on, and the retail sale and warehousing of tobacco, in the town of Bombay. The Act has now fallen into disuse. Tobacco duties are imposed under the Central Excise Act, 1944, since 'duties of excise on tobacco manufactured or produced in India' falls under List I of the Seventh Schedule (See Item 84). Therefore, the 1857 Act may be repealed. This Act has also been recommended for repeal by the PC Jain Commission Report (Appendix A-5).