(1) This Act may be called the Assam Rural D~.velopment Cess Act, 1988. ·
(2). It extends to tJ:le whole of the S~~t~ o:f As.sam. · :(3}. It shall come info force on such date as the State Government may, by notifi~atipn in the Official Gazette, appoint.
Dcfioitious 2. In this Act, unless the context requires,- otherwise . fa) ttannual value" in respect of specified land means the price charged for the· mineral oils sold annually by the person who holds speci fied land for carryi:ry.g out excav:iltion for the purpose of obtaining· minera~ oils or ·for.
extraction of minerai oils :
Provided that, such priGe shall include any sum received or receivable by the holder' as valuable con~ideration for the minera~ oils sold but shall not include any sum on account ..of sales.tax due under the Central Sales Tax Act, 1956 or under any law of the .. ·:.~ State Legislature or on accou:n,t of . royalty .. ~.::.due.. under . the Oilfields {Regulatio.n .and Development} Aet, .l948.
THE ASSAM GAZETTE, EXTRAORDINARY DEC. 8, 1988 943 Provid-ed furthe~ . that . i£ mo~e fhan ;,~~· :
price is chargeable for the same variety o~ · mineral oil the maximum price chargeable for that variety of mineral oilshall be taken as the price for such mineral oil ;
{b) ;'cess" means the rural · development cess_;
(c) "Commissioner" means the Commissioner: ol Taxes, Assam; . , -' .(d) "mineral oi1s" include casing -head conden ..
sate, natural gas and pet"l'O~eum;
(e) "prescribed" means •. prescribed by rules made under this Act;
(f) "rural development . -- cess" . means tax on specified land levied under section 3;
(g) ((specified land'~ ' mean.s- the land held for - carrying out excavation for the put:pese ·of ootaining mineral oils or '.for ' extraction ·; o'f. ~ mineral oils; . ~ ' - .· {h) Htax'' meanS a taX On SpeCified lands fevied - under section 3. --. · <: ·.
. . . . .· . . ·. . ,, \ _. RURAb :bEVE:LOPMENT C~SS - AND RURAL DEVELOPMENT FtJND ,.:aurat 3 .. F.or. the purpose of providing cost .of, develop mvcioplne&t :fuent of rural areas in the State. of Assam on Cess. . . · , . _- . • ..
and from the commencement of this Act, there '" . __ . . shall be levied and collected ,on a:ll ·specifieg · . Hm<is in the State a tax, to be. knbwn as ruraf' ~¢velopment cess, at such rate not exceeding · 25 per cent of annual value, as may be fixed by the Slate Governmenl by notification in the 0fficial Gazette. · ''b\bmty 4 The rur"ql development cess _ shall be leviable t 6 , ~ay ~cess · on 'the .person who holds. specified land for r _ ~ cfJ.rfYing out excayation lor the purpose o~ .. · • . . , . ~ob..taining . mineral _ oUs or for . extraction ol minerai oils .
• \ 94~ THE ASSAM GAZET'rE. E..XTRAORDINARY. UEC. 8, 1988 ---------------- ----------. -·--~----- !.~.D~v!I~~ -5 . . ~1) Tpe _proceeds o! the rural development ces~ ~.ent F~d. " - - and penalties (other than fines) recovered :,· .. - · · · · , under this Act shall first be credited to the £' :::.c.:.-~ · · Consolidated Fund of, ~he State and a'fter i ;.~ :·" :> · deduction o:ll the expenses of · collection and recovery' therefrom shall, under appropriation duly ma:de by law in this behalf-, be entered in, and transferred to, a separate fund called the Assam Rural Development FUI1d.
Payment_.6 rtcovery of· · cess and furnishing of-r~tu~ , _ {2) Any amount transferred to the Assam Rural Development Fund under sub-section {1) · · shall be charged on the· Consolidated Fund o~ the State.
{3) The amount in the Assam Rural Dev~lop ...
ment Fund 'shall be expended in such manner and subject to such conditions, as may be pre-scribed, for the purpose men tioned in section 3. ·· U) The cess levied under section 3 shall. be payable in such manner {includin~ payment in advan~e) as may be prescribed. . . r .
{2) The person liabl~ - to pay· cess under section 4 shall furnish at such intervals and to such · - · .;~: .:~:~· ... ~ · ·-- · authority returns in such -form · a:q.d manner P~nalty for '7.
failure -to P~Y _ cc~. . ' ,.. ....
. -· as may_ be prescribed.
(3) Any arrears of cess shall be recoverable · -as . arrears df hmd revenue. -· ·· · · fl) u any person liable to pay cess .under this · · Act in pursuance of· provisions of ruies made under sub-section {1) of s~ction 6 fails to pay within the period specified therefor, · - any amount due .from him on: account oJi cess, the Commissioner on being satisfied that such person has wilfully failed to pay the cess, may, ' subject to the general · or special order of the State ·Government and - without prejudice to any qther _penalty to -~ which such person is liable under this Aot, • THE ASSAM GAZETTE. EXTRAORDINARY DEC. 8, 1 o8 .~45 Appeal -- recover from him as penalty a sum not exceeding one fourth of the amount of cess so unpaid in addition to the amount of cess payable by him.
(2) Sums reco~erable under. this section shall be recovered in the manner provided in sub-section (3) of section 6 for the collection of cess.
8. 0) Any pe~son, who is aggrie~ed oy any order of the Commissioner under this Act, may file an appeal before such persoh ·or authori ty, in such manner, within .such time, and on payment of such fees, as may be prescri bed.
(2) The appeal · shaH be heard and decided in such manner as may be prescribed.
~;isi~n ~f -9. (1) The State Government . rna~ of its own motion or on the application of any aggrie ved person call for and ex~n:riine the record of any proceeding_ under .· .- thts Act, for the purpose of satisfying itself ·as to the legality or propriety . of any order passed therein by the Commissioner or by . the person or orders·.
_ authority referred to in suq-s~ection (l) of section 8 and if 'it shall appear to it that any order passed therein requires to he modified,:
annulled or reversed, it may after giving the person affected by, or interested in, such order an opportunity of .. 'being heard and after making or causing to be · made such inquiry as it deems necessary, pass such order . thereon as . the circumstances of . the case justify including an order directing fresh proceedings :
Provided that no record of any procee ding of the Commissioner shall be called for- {i) in a case where an appeal from the order passed therein bas been , filed, when such appeal is pending, and "'946 THE ASSAM GAZETTE. EXTRAO'RDJNARY, DEC. 8,' 19"8 -- - ----- - --------- :'-. - II Mainte lUIJlCC of aa::ouJlt~ and ~regis· t~S·
(ii) in a case where an appeai has not been filed from such order' before the expiry of the · __ time prescribed for filing ~uch appeal.
{2) No order shall be revised under sub-sec- - - tio:n: (1) by the State Govermnent of its own motion and no application under that · sub section by any aggrieved person for the revision of any order shall be entertained by the Government after the expiry of two . years from the date of such order.
Eiplariaiion .--In computing the p~riod of limita t!on for the purpose of sub-seCtion {2),--- ·
(a) any period during which the record of any proceeding shall not be called for under the proviso to sub-section (1), and
(b) any period during which · under this section is stayed injunction of any court, shaU be e}i:duded.
any . proceeding_ by an oraer or ' '' 1 ', 'r MlSCELLANEOUS Jo. Every person liaDle to pay cess under this Act 'shall keep and maintain accounts and regis ters, in such forms as m·a.y be . prescribed, in respect of quant ity of mineral oils produced _ . By him from speclfied land and the sale proc~eds thereof receivea by him.
Pi>we~s to n. Tile Commissioner or any officer empowered order -pr-e· - ~ 1h' t lHs behalf by_ the State Government duction of - accountl. by an order in wr iting requlr'e any person liable to pay cess under this Ac.t, to produce · s:uch ··accounts. · registers and documertts and "to furnish such inJormation · relating to the ·quantity ·of minera1 Oil prdduced from speci fi~'d land or the sale pr-oceeds thereof received by him, as ·may be sp-ectfied in t'he order.
TH.S ns~Alvl GAZ.E:ITJ:.:. LXIJ;\.t,,UH.DLU:J...R. l:' , pE::::. 8, l!:it" 947 l ~ _ ____ ___ ___ _ ___ _ ..:'.
~:::;rs anc:f 12. (1) ,Any officer · authorised · by the State ip~pe~tiJb. Government in this behalf may at all reaso nable times enter into, inspect and search, any specified land arid any place where the 'Rerson liable to pay Gess under this Act ~)rdi{larily keeps books Of accounts, regis ter§ and . docu.rnents relqting to .. e,Xcavation {pr obtairifug iriiner~l oils ' from such land, -for the purpose 'of verifying . whether the prov.isions of this Act or any rules made thereunder are being complied with .
. 2 of 1974 (2) All searches made under sub;_section ' ti) , Shqll be in aCGordance with the prOVlSlOnS of the · Co_de of Criminal Procedure, 1973.
Offence,, 13 Wh . ·· .. - . '- . oever: ., O(fen~e. py companies.
·r .. :
(a) f.ails to pay cess within the time stipula ted therefor, or
(b) fails to keep and m~intain accounts and registers as required by section 10, or
(c) fails to comply with an order made under.
section 11, or
(d) kpowii}gly produces false ac.counts, regis- _ ters or documents or knowingly furnishes incorrect information, ' or
(e) obstructs any ·offi.cer mak~g an entry, inspection or .sear_ch under. section I2, _ shall, on ·conviction be punished with. fine which may extend - to_ one .th_q~-~ari:<t rupees.
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