(1) This Act may be called the Gujarat Rural Development Cess Act, 1984.
(2) It extends to the whole of the State of Gujarat.
(3) It shall be deemed to have come into force on the 4th February, 1984.
2. In this Act, unless the context otherwise requires,-
(a) "annual value" in respect of specified land means the price charged for the mineral oils sold annually by the person who holds specified land for carrying out excavation for the purpose of obtaining mineral oils or for extraction of mineral oils:
Provided that such price shall not include any sum separately charged to such holder as tax, cess, duty, fee or royalty or such other sum as may be prescribed, by Government or local authority:
Provided further that if more than one price is chargeable for the same variety of mineral oil the maximum price chargeable for that variety of mineral oil shall be taken as the price for such mineral oil;
(b) "cess" means the rural development cess;
(c) "mineral oils" include casing head condensate, natural gas and petroleum;
(d) "prescribed" means prescribed by rules made under this Act;
(e) "rural development cess" means tax on specified land levied under section 3;
(f) "specified land" means the land held for carrying out excavation for the purpose of obtaining mineral oils or for extraction of mineral oils;
(g) "tax" means a tax on specified lands levied under section 3.
RURAL DEVELOPMENT CESS AND RURAL DEVELOPMENT FUND
3. For the purpose of providing cost of development of rural areas in the State of Gujarat, on and from the commencement of this Act, there shall be levied and collected on ail specified lands in the State a tax, to be known as rural development cess, at such rate not exceeding 20 per cent, of annual value, as may be fixed by the State Government by notification in the Official Gazette.
4. The rural development cess shall be leviable on the person who holds specified land for carrying out excavation for the purpose of obtaining mineral oils or for extraction of mineral oils.