'ANNUAL REPORT OF THE ADMINISTRATION OF THE BOMBAY PRESIDENCY, FOR THE YEAR 1862-63’ [‎23r] (41/266)

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FINANCE AND REVENUE.
smuggling is said to go on at sea, where salt which has left the pans, on
payment of a reduced or nominal fee, for Calcutta and other Indian ports, is
supposed to be often surreptitiously sold to fishermen who belong to the Bom
bay Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. . A possible cause of smuggling, the production of salt in
certain districts by the action of high tides, is guarded against by directions
given to local officers for the careful destruction of all such formations.
56. Part of the Salt revenue, consisting in duties on importations, is
properly a customs duty, but the excise (of Rupees Indian silver coin also widely used in the Persian Gulf. 1J per Indian maund)
upon the removal of salt from the places of its manufacture within the Presi
dency amounts to more than 35 lacs One lakh is equal to one hundred thousand rupees of the gross revenue. This excise
would be still larger but for the “ removal of salt under nominal excise
rates, which Government permit to be carried on between the Bombay
Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. and the ports of Calcutta, Malabar, Penang, and Singa
pore.” The salt thus and in similar ways relieved from the payment of
duty, and which would possibly, if not so relieved, be thrown to some extent
into the Bombay markets, is more than two-fifths of the total amount manu
factured in Bombay pans. “ There would seem cause to believe,” says
the Commissioner, “ that where such a competition exists and is permitted,
prices to local and adjacent consumers who can only remove their supplies
under the payment of full excise must become materially raised.” This
conclusion is strengthened by the fact that while the people generally are
enjoying marked prosperity, and the total quantity of salt manufactured
during 1862-63 shows an increase of a little more than 471,000 maunds
over the quantity manufactured during 1861-62, the increase in the quantity
of salt paying duty for consumption within the Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. was less than
68,000 maunds.
57. The credit of the Bombay salt excise as a source of revenue is per
haps more indubitably affected by the exemption of the particular exports
referred to than are the interests of the inhabitants of the Bombay
Presidency The name given to each of the three divisions of the territory of the East India Company, and later the British Raj, on the Indian subcontinent. . Had the 1,831,690 maunds of salt that were in 1862-63
exported free of all but nominal duties to Calcutta and elsewhere paid full
duty, the total amount of excise revenue claimable by the Bombay Presi
dency would have amounted to more than 57 lacs One lakh is equal to one hundred thousand rupees in place of the less than
35 lacs One lakh is equal to one hundred thousand rupees , which has actually been received. The balance is, indeed, not lost
to the Imperial Treasury, as, excepted what is smuggled in course of
transit, it is all realised in a similar form elsewhere.
58. Against the whole quantity of salt removed from the pans in
1862-63 for consumption (more than 40 lacs One lakh is equal to one hundred thousand rupees ) it would be misleading to
contrast the quantity of salt written off under loss and wastage, between 10
and 11 lacs One lakh is equal to one hundred thousand rupees ; for a large proportion of this is the difference between the
measured quantity of salt taken out of store, and the conjectured quantity
15
Salt Excise
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