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i ·r- · Raipur,. the 20th December 2005 · • NOT~FICATION:
· . · . No_. 4-50/Seven/Reve11ue/2005/4056.-. In exercise of the power~ conferred by sub-section ;I) of s~ct10n 9 oft.he Chhattisgarh (Adhosanrachna Vikas avam P~ryavaran) Upkar Adh~niyam, _ _ QQ5 (No 4 of 2005? the State Government hereby makes the followmg rules, namely:- . , RULES 1- Short title and commencement: (1) These rules may be called the Chhattisgarh ( Adhosanrachna Vikas avam Paryav.aran) Upkar Niyam · ,2005_ {2) They shall come into.force with effect .from the date of .publication in the · official · gazette. · · · {3) _It ~xtends to the whole of· Chha~sgarh. · 2 . - Oefininftions (1) In these rules unless the context otherwise:requires:~
(a)"Act" means Chhattisgarh (Adhosanrachna Vikas avam Paryavaran)Upkar · · Adhiniyam 2005 _ (NO- 4 of2005) · , ·
(b) "Rules means rules ·made under the Act. .
· (c) i•competant Authority" means the Collector as defined under section 16. of Chha~sgarh Land Revenue Code 1959 of ( No20 oi 1959) but · shail not include ,Additional collector.
(d) "Schedule11 means the schedule appended to these ruf~s ·.
· (e) "Appellate. authority i~ means-the authority as notified by the State_ .Government in the official gazette from time ·to time. . •.
(f } The words and . expressions . used in t~ese rules but not defined _ there in shaU have th·e meaning ·respectiveiy as assigned. to _ them in the Chhattisgarh (Adhosan~hna · Vikas avam Paryavaran )upkar Adhiniyam,2005 {NO 4 of 2005)
3. Competent Authority to ·ex_ercise power:-The competent authority shaH exercise ~ powers under different provisions · of these ruies witr~in their respective Jurisdictions.
4 Tax where there is no production of Mineral :-Where in castfof any mineral bearing Jand ) there is no production -of mineral for two consecutive years or more,. such land shall be liable for levy of tax at- the rate fixed in scneduie I and U.
5 Manner of payment ofTax:-The payment of tax under section.3 and-~ 4 shall be made --in four: . equal i_nstaJlments ·. on the _ last day of each quarter of _ financial year through the· treasury challan .A copy .of the treasury chaiian shali be submitted by the holderofanymineral -bearing land to the competent authority.
6 Penalty on default payment;- (1) The competent authority.shaii impose p~naity _ not exceeding three times of the tax in the event of default of payment of tax under - .
-rule 5 by the holder of any. mineral bearing ·Jand,; after giving him a r~ · opportunity of hearing_'. _ . - t_ -·-- -·---, ----·-··-·--· ---·-- --- -·----- · 642(16) ..
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· by serlfing a•'fifteen days notice in Form "A",bn him categoricaffy·Sl)eeifying the amount of the proposed penalty. · · :~ t · (2} If, after considering· the· explanation of the holder of the mineral· bearing land, . tfie competent authority is not satisfied that the default wes due to reas0n3b,e cause, he shall pass an order levying penalty in accordance with the provisions qf the sub-section (2) of section 7 and serve it t,, .such holder together with a·· notice of demand in Form-a .. :
Astesment u1d Demand of T~x:-(1) if the compet.€:r.t;authority is'satisfied, \Nithout requiring thG presence of the hoid&-r of mineral hearing land or the production by him of any evidenc-e ~that the return furnished ;n r-"jt,~ect of the financial year are correct and complete she sha:J assess t1t arr:cJUr,(r:~ t'.dx due from the hoider of filineal bearing land on the basis of S!.4ct~ retuin. ·
(2)lf the competent authority is not satisfied with the retu-rns furnished in respect of a fmancial y&ar, . he :sh~! s~rve a notice in· Form-C to the holder of. the mineral · lJearing"-iand, ar,d fix the date for ·production of such accounts ,documents and , :ntl~Bf materials· and efter:taking:irtto :consideratiorrthe:·objections ,raised by the : C said hi::,~der, the annual value of miner~ bearing iand. the rate of tax fixed und€r section· 4 .the quantify' and grade of minerai prodHCf;d, the sale price of such· . . ' . , " ' .
minerai, the ann~ai return fornish?d in the marmet hereafter pro-.'ided end any .other materials re.;1,uired for trie nmnose of ·&-scertainirw ·the annu.al vaiue of . . • r r w mineral bearing land, shall a~sess·~he tax and demand the tax due if any.in Form_ -0 by the end of the Month of the year.
Submission of return and revised return:- (1} Every hofde-~ of mineral bearing land or quarry holder carrying mining opemti_ons shall fJmish an armua! return for each financial year in Form -E to the competentauthority, so es to reach him by · the 25th day of April . Whsre a person has more_ than one mineral bearing land holding within the . territorial jurisr!iction of the competent authority,separate · returns· shall b~ furnish~ for each such holding.
Provided that the return filed -in Form -E js not ~_,companied by the documents provided therein and showing full payment of tax for the relevant year, it shaft be d~ed that no return is filed under this ru~e.
(2) In case of· any inaccuracy in the return furnished to·the competent authority, comes ·tQ the nqtice .. of the ho!der of .a .mineral .b,earing land,he may submit a · irevised retum· so as· to reach the competent authonty vvithin a period of one .
. calendar month from :the I~ date fixed for furnishing of return under sub-rule .(llalong with a :chall~n receipt by way of proof-of payment of any differential tax -to be paid as a result of@ revision in the return. . · . '{3} On the failure of the holder of the mineral bearing-lend: or the quarry holder to · .> · fiteretum under sulHule {11 by ~e due date or as the case may be, the return is · f9yfld to .P§ inCW.ect·.or incomplete, the competent.authority"after.giving him~ rea&Onable opportunity of being beard ,shall assess the tax du• to the best of his . - ··. ·._'• -•. r,i.. - •.... , . . . < • • ' / . . judgement on.the'.basis:of ·available materials and pass an order in Form..:F and · issue a notice of demand In Form-G in pursuance of that order .
9. · Appeal:- {1) An appeal may be preferred to the Appeallate-Authority · against the order passed by the Competent ~uthority under rule 6,7 or sul>-rule · 13) of rule 8 in form -H and I and m~y be presented either in person or by· an agent or may be sent by a registered post · · · . .
. (2) The Appellate Authority shall not entertain an·y appear u~less half of the tax assessed ·and demanded is paid . · · · . (3) 1f the Appellate Authority ,after scruitning of the appeaJ memo and thb ~.companied docume~ts, is of the opinion that those. or ar:1y of the same is not in order, the may direct the appellant to rectify the deficiencies within e specified time and admit the appeal petition accordingly . ·
(4) After admission of the appeal, the appa!late authority, may calf for production · . · ~ny records. or documents from the appellant. The _competent authority· may give a ..
. . -personal· hearing to appellant end pass such order as it may deem just and proper · · (5) The .appellate . authority shall dispose off the appeal by a speaking order · indicating c1eerty the amount of. tax and if any which is found pen!dty to be refund~le to the appellatrt under the act · (6) A copy of the order passed by the appellate authotif)'-shal be fUrnished. to the ...
· appellant lree of cost < , , ·(7) · The amount to be refunded under sub rule J '6 l of ~ the holder of the _ mineral bearing land has paid in excess shall . wherever possible be adjusted against· further taxes due, and if no such adjustment. is possible, the amount shall · be refunded py the Government on the recomandation of the Competent Authotif)' · by issuing a sanction order and shall rnake it aver to the appellant or., as the case may be ,to the holder of the mineral bearing land through the Government treasury.
,, ..- _.- A copy of the sanction order shall be forwarded simultaneously to the Treasury . .
. . Officer concerned. · . . . . · . · 10. · Recov~uy of Ju: :-The c~petent Authority may issue a_ Revenue R~ .. . · certificate. und~r. his si_gnature specifying the amount of tax,penalty •~ fi~ _Jf any· ,,.. · · · · · ,liable to be paid under the proviSions of the act and these rules ,but not paid ,Who · ·•· shall recover the same from the holder of the mineral bearing· left<! as an wear of land revenue. . . . .
•· :~ .. :·11 •. , ··Penalty .on '·breach otorder :.;(1) On ,receiving a report from the competent , · . · . authorify to . the .effect. that his.· order under theje rules ·.has· been. violated; the · 1 " ,pp,JJ• auibo.t.ity 1!"'Y 1after_1ssue.of s ttJii\v·.daJ,ssbow ~-aotice ~ ~ ~ · of the mineral beanng land, unpose. fine.up to five Thousand ~-•►-wtt~, -~ .
be paid within Sixtfdays of the passing ·of the order. · · - · · ··