. ORISSA ACT 36 OF 1992.
8THE 0lXBS-A BUR& EMPILQYMTZNT, EDUCATION AND PRODUrnON Am, 1w 18eceivcd Be men$ of the Governor on the 26th December 1992, t irs~pubflshd 61 an extioordlnary isme of the Orissa Gaze-he, dated the '29th 'December 79921.
AV ACT TO PROVIDE FOR ADDlTIOPAL Rmw- FOR PROMOTION DP E I ) U C A ~ ~ AND WWYMIWT ZH R - W nRllAS AND FOX RURAL EMPLOYbEHT, HDUCAnF)N ANI) P B O D ~ ~ PROQUMI&- b it m&d' by the L&I&%xe of the Stste of &ina in the F.r&j&d Year M k B o Rep~3Ik OF Wia k~Bd!m~s :F -- Shorl till 4. (1) This Act may be c8lIcd the 9rissa Rilral Employment, Fducation md .x.:&? .a!' .-,,,. Produetioa Act,, 1992.
=c74t.
(2) It extends to the WhoIe of the State of prissah
(3) ~t shall &o into for= on spch date as theStatc Govemhent mayt by notification, appoint.
Dehitiom. 2. In this Act, d e s s thc context othbrv!&c requires,- .
(a) uamual value"' in relation to a financial year mean+
(i) in rclation to land held by a raiyat, the rent payqblq by raivat to the landlord immediately under whom he hoIda ac land :
*For lhcBill, s c ~ Orixra Gazcltc, Exttaordinaiy, dnted the 13th JdY' 1992 (NO. 964) ' or Rcport or the Select Committee, scc 0 H U a GazeItc, Extraordinary, dated tho 19th wk 19R (No. 1412)
Provided that in case of lands held on payment of rent- in kind or partly in cash and partly in kind, the annual value shall be calculated according to the rate of rent asscsscd for neighbollring lands of a similar description and quality and if such mcthod of calculation is, in the opinion of the Board of Rtvcnuc, impracticable in any particular casc, according to such other fair and equitable mcihcd which the Board may apFrove for the case ; aad ( i i ) in relation to Iand heId under lease for industrial or any other purpose, not being any mineral-bearing Iand, the rent payablc by the lessee in respect of such Iand to tbc Government.
(bJ "Fund" means the Orissa Rural Employment, Education and Production Fund established undet section 6;
(c) cLland" means land of whatever description which is cultivated, uncultivated or covered .with ,mrer, a d includes a11 benefits to arise out of land and things attached to lhe earth or perrnaneatIy fmtened to anything which is attached to tbe earth, but does not ,include crops of any kind, or houses, shops:or &w'bdMlngs ; .
(d) "mineral-baring land" means mineral-bcadng land or quarry - held for carrying on mining operations ;
(e) rpreseribed" means prescribedoby rub
(f) 4'proceeds of tax" means the procceds of tax levied under seation 3 ;
(g) "rules" mems rules made under this Act ;
(h) "year" means the qoancid yea .
~d emp- 3. (1) On and, from the commencement of this Act, all lapds shal I be liable to . .
loy mcqt, edumtron paymeat of rural employment, education and production tax assessed jn the manner Pmdup hereinafter prw~ided :
tion tax.
P~ovidcd that nn y land which is liablt to payment of cers uhder tllc orissa On'ssa Act, ,.
Cess Act, 1962 shall not be liable to paymcnt of rural empl9mcnt, education and 11 of 1962.
production tax.
(2) The rate per year at which such tax shall bc levied shaI1 bc-
(0) in thc casc of laud other t h a r ~ mineral-bearing land, Hty percenturn ef the annual value thereof;
(b) in the case of a mineral-bearing land in relation to any mificral other thnn coal, Ihe rntc as the S tatc Gover nrncnt may, from time to i;rnc, dctemioe j, respect thereof by rules; and (,I in the casc of a mineral-bearing land in relation to coal, thu rate as speciiied in the Schedule.
(3) mc Slate Government may, by notification, amend the Schedule fmm time tirnc so as to enhance or reduce thc rate of tax specified thcrejn :
rIovided that every such notification shall, as soon as it is publishr.:!, bc laid bcfor0 the Statc Legi~lgtu~e for a total pcriod of f0urte.cn days which may be ornprised in one or more sessions:
(4) The rata of tak that may either be determined under clauaa (b)' of rub-action (2) or enhamid or rbduccd by amkdment d tho '~ohedulc under ;
, eubsectioa (3). shall be so determined or, p.s the case may 6e, enbanced or reducd, that the rate f i ~ e r l in case of any mineral-blaring land ia rclation t o a mineral does :lot exceed the average annual i~aom.: FCJ.P A I tLe mineral-bearing lands in the State in relation to that mineral during the two consecutive years immediately precedinc the year in which the rat: is so limd.
4. (1) The tax payable per year under sub-section (1) of seciion 3-
(i) in respect of land held by a laiyat shaIl be paid by the raiyat, for the . land he hclds, to the landlord under w horn. he holds the lands; and (i l) in respect of; any land held under lease for industrial o,r any other Q pu;pose, not being any mineral-bearing land or land held by a raijatr shall bc paid hy the lessm to the leisor, in such manner, at such intervals and by such dates as may be pracribed, and for tbe purposes of this sction, the provisions coritained in sections 8, 9-A, I ~ A , 10-B, 12, 1 3, 14, 15, 16, 17, 18, 19 and 20 of the Orissa Ccss Act, 1962 &hall mur& , OrisPsAcl 11 mrandis apply. cf 1%
(2) Notwithslandiag anything coatained in any other Act,-
(a) the tax payable for a. yeqt under sub-&tion (1)- of scctioa 3 in r-t of a mineral-bearing land shall be paid by the who holds sneh land to such authority, not being iofcrior in rank to that of a Mining Oficer or af a Deputy Director of Mines in charge of a mining circle.
ae the Stare Gcrvcrnment may, by aotiEcation, specify (hereinafter referred to as the notificd authority ), in such manner, at such iatmsls .
and by such datc or dates as may be prescribed; '
(b) cvery hplder of a mineral bearing land shalI be liable to pay, by way . of penalty in default of payment of tax payable by him under clause (a) for any ycat by. the prescribed date, ah amount not exceeding the . ..em amount of such tax payable far such year, as may be i m p & by the not i f id authority at the time of asscssmen5: of such tax under clause (c), in the manner prescribed:
Prt?vidcd that the amount of penal9 that m+y be so imposed shall i , n no case, bc less than an amount as may be equivalent to a simple interest c~ieuIated at the race ofeightccn Pcrcentum pcr annum an 'such unpaid amount of tax for the period inlervefliag btlwecn such p r a r i h d date , and the date when the pcnalty is so imposed:
Provided further that the notified authority shall give thc holder , mincral-baring ' land a reasonable opportunity o f k i n 2 heard before imposition of such pnalty;
(c) the 1a.x pavable under clause (b) of sub-sect ioa (2) OF section 3 S ~ I I be xsessed by the notified authority in the manner prcxrihd; '
(d) recovery of lhc tax assessed mder clause <c)or refund of any amount bf such tar Sound to havc been paid in excess a f f e r assessment shsll be in the manner prescrihd :
provided tbal thc notified auulority may proceed to rt&er any unpid amount of the tax assessed as if it were an arrcar of hnd revenue;
APE J1 psvlslon CU4 review.
R ura!
Emplo)mmt, Educetion and Production Fund.
~pplIcaU0n of Fund.
(4 -everybdder o P ~ niineraFbeailaglaad $ball be liable to pay, 4y way ~t . pedtgm default' wlibotit rka-soaabk cauae of payment of the tax psses~Cd @dir clause (c) by The date specified in the ndtice of dcvand issued in Ibis ' Milf, an amount, not - exceding the amount of such (ax so remaining ttapdid; ha' mag be imposed by the notified aurba!ity in ,the ,qmner Iprecthf:
. Provided that the amount of penalty that mey be so imposed shall, in no case, b~rIese thau ss a m ~ u a : w y t i dm sgafoalcnt to e -dppla interest calculated at the rate of ,eighteen percenturn per anaum QP such unpaid amount of tax Tor the pe'rlod intervening bztwecn the datg specified in the ddtiZe and the date when such pnalty is so imposed : , Proulded further that the notified authority sball g i g the holder of a mlndlbearing land a -reasoaabI& opportunity of being beard beforo imposition of such penal! y;
(i) the qot i6cd arrthurity s h a , in th prcscrribed manaar; pay a Bimple intoroct 41 the vtto o l eighteen percentw Rer aawm fqr caah msorh of delay in making refund to any b~lder. QC 9. minerakbariog laod sf Qa amount of tax paid in excess, when such excess payment arises out or, an order paseed 6 an appeaI, rcvision or review under section-5, from the &st ,day af tho month next foIlouihg the , expiry -of Ihree months from the date bf such ordw up tp ?be rnoptb prewding tbe month in whicb tho rchad h made m m c ' b ~ (dl, upon the awunt of thotax dltndhble (J him according ~a s u ~ k order: - (gl in a la la t ing the Interest payable under clause (f), Jbt amount gf intercd calaulatcd sball be rounded off to the nearest multiple of teq ruycts and, \ Psr tbis purpose, aay amount less than five rupees sbaU be ignored;
(h) the State Government or the potified authority may appoint pemns ta mist tho notiftad authority;
IC) any powcts, duties or f u n c t i k . of the-, nofified authadry may tm delegatad to aqy person appointed under clausc (SI) i~ such manner as m y b prescribed.
5. An appeal, revision or review, as the case may bu, from an order of assessment or any other order passed under section 4 shall lie to such aut$o*ty, on such m d i t a and in ~ u c h manner as may ba prescribed.
8. (1) Thcre shall be established a Fund to ba wlled tbe Orlsm Rural Bmploymcot, Edmation and Production ~ u n d which ahdl be admioistcrcd io ~ u c h manner may
(2) The Fund sball consist of-
(a) all pr~eeeds of tax; J
(b) any sum granted by the State Government; end
(e) any other sum received from any source whatjmvet.
7. Tbq Fund shall be utilised by the State Gavcrment for the implemcntatjon of production programme and for promolion of education and rmptoyment in rJ rd arms; witb special emphasis to backward rural areas, for wbich, the-State Goycrmeat shall take appropriatt measures by drawing Such effective educational programme as may be result oriented in reducing the level of illitcracj to a &sirable extent in rural areas and such eflective rural production- programme as m i y productive, emFloyment-~riented, suil able for local contitions &d be easily fitted into overall strategy of agriculture and rural development pertaining b tha mmor irrigdtion, drainage, ffood control, water conservation, Iand reclamation and development, soit donscrvstion, Camtry develo@ent; dafiy, poultry and fishery development and. matters of similar nature which are wnploymenl-intensive and capable of prdducing aseets of durable ndwo b cpnsonm ,with all round development of rural artas.
Powor b 8. (1) Tht State tioyernmmt may, by oorificarbn, make fifes for carrying out the - provisions of thip Act
(2) In particular, and without prejudie to f he gcnvdity of tbe fordgoing power, such rules may. provide for- ( the manner of calculation of avciagc annul income from mineral- bearing Isnda for the purposes of sub-section (4) of iection 3;
(b) submission of returns and other reIevant i~rormation aa may be necessaq for the purposes of sub-section (2) of section 4; anid
(c) all other- .ma tkrs which may b, or are muired to be, prescribed 'andthis Act.
(3) In making any rule, the State Govement may d i r m tbet a breach thereof hall be punishable with fine not -=ding five hundred rupees and when the breach i s a continuing one, with &ily fine no't excedlng twenty rupees during the contiouanw .
of the breac:h.
SCHEDULE Description of mineral bearing,hd I' Rate of tux per year per acre.
[ORISSA ACT 21 OF 19931 THE-'ORISSA'RURAL EMPLOYMEN~,'EDUCATION AND PRODUC TION ( AMENDMENT ) ACT, 1993
1. Short title and commencement
2. Amendment of Section 2
3. Amendment of Section 3
4. Amendmont of Section 4 , .
5. Amendment of Section 8 ' , 7 . . .
6.- ' ~mendrncnt of Schedule
7. Validation
8. Repeal and savings, ORISSA ACT 21 OF I993 *THE ORISSA RURAL EMPLOYIMENT, EDUCATION AND PRODUCXION (AMENDMENT) Am, 1993 [Received the assent of the Governor on the 3rd Decembzr, 1993 first publishedin an extraordinary h u e of the Orissa Gazette, dated the 6th Decemb~r 1993.1 AN A m TO AMEND THE ORISSA RURAL EMPLOYMENT, EDUCATION AND ~ o D U C ~ O N ACT, 1992.
B ~ i t e n & M by tbc Legishtature of the State of Oriaa in the ~ortflourth Year of the Republic cf lndia as follow:- shoa title 1. (1) This Act may be called the Orisgs Rural Ernploymcnt, Education and an* Production (Amendment) Act, 1993.
commenmmcpt.
(2) This scction, section 7 and wction 8 shall h deerncd to* have come into .
force c n the 27th day of September, 1993 and the remaining prov1sion6 of this Act s holl be deerncd to have come into force on the 1st day of February, 1993.
~ ~ ~ d ~ = ~ b 2. In section 2 of the Orissa Rural Employment, Education aod Production of acction 2 Act, 1992 (hereinafter referred to as the principal Aet), after clause (0). the following elnuse shall be inserted, namely :- '(a-I) "ccalbearing Iand" mean6 any land acquired or declared from tim:
t time undcr any law for the purpose of obtaining coal';
Amendment 3. In secticn 3 of the principal Act,- of stetion 3.
(a) in sub-section ( I ) , for tb words "in the manner hereinafter provided", the words "in the prescribed manner subject to provisions hereinafter costaincd" shall be substituted;
(b) in sub-section (2) for c1aUe.s (b) and (c), the following clauses &a11 respectively be substituted, namely: - "(b) in the case of any mineraI- bearing land otber than coal bearing land he rate as may be piescribed from time to time in respec thereof; and (c ) in the m e of coaI bearing land, the rate as specified in the Schedule."; and
(c) for subsection (4) , the following sub-section shall be substituted, namely: - "(4) The rate of tax that may either be prescribed in pursuance ofcIause .
(b) cf sub-section (2) or enhanced or reduced by amendment of the Schedule under sub-section (3), shall be so prescribed or, as the case may be. enhanced or reduced that the rate fixed in the case of- ( i ) any mineral bearing Iand other than cod bearing land, does oat exceed the average annual incame from all such mineral bearing lands in the State during the two conSecutive years immediately preceding tbe year in whleh the rate ia so Gxed; and
(ii) coal bearing land, docs not exceed, in The aggregate, fifty per cent of the rate specified in the Schedule on tho date of publication of this Act in the Gazette."
Amendment 4. I n section 4 of the principal Act,-- d section 4.
(a) su b-section (2),-
(i) in clause (b) , for the word "year" wherever it occurs, the word "period" shall be substituted;
(ii) in clause (c), for the word, brackets and letter "cIause (b)", the words, brackets and letters "cIauss (b) and (c)" shall be substituted; and
(iii) the provisd to clause {d) shall be omitted; and
(6) after subsection (21, the foUowing sub-section shall be inserted, namely:- ''(3) The notified authority shall ,iecover rhe zssessed amount of tex and penalty, if any, a6 an arrear of land revenue."
*For the Bill Sea 0ri;sn Qazerte, Extraordinary , dakd the 1st November 1993 (No. 1435) Amendment 5, I n section 8 of the principal Act, in sdb-section (31, the words "and that of section 8. such fine shall, without ~rejudice to any other mode of recovery, be recoverable aa au arrear of land reknue" ihall be added at the end.
Amendment 6. In the Schedule to the principal Act, for the words A "Land bearing Coal" orSchcdulc. appearing in column (1) theFeof, the words 'cCoal b:ariag land" shaIl be substituted.
vali da~ion. 7. (I ) Notwithstanding anything contained in any judgement, dccree or order of any Court, all actions taken, thing6 done rules made, notifications issued or purported to havz been taken, done, made or issued and t d e s r:aIised under or in pursuance of the principal Act prior to the date of commencement of this section uhall be deemed to have been validly taken,done, mlde,issued or realised, as the case may be, as if sections 2,3, 4, and 8 of, and the Schedule to the principa!
Act as amended by this Act had been in force at all material tims.whea such actions were laken, things were done, rules were made, notifications were issued or taxes were realised, and, accordingly, no suit or other promding shall be maintained or continued in any Court for the refund of t5e tax realised under the principal Act as stood pnor to the said date.
(2) For the rzmoval o l d~ubts it is h:reby de:Ilrzd that - ( i ) nothing in sub-section (1) shall be construed as preventing any perEon from claiming refund of any tax paid by him in excess of the amount due from him under the principal Act as amended by thi8 Act; and
(ii) no act or omission on the part of any p:rson, b:€ore the coming into force of this section, shall b: tisblt to any --penalty whioh would not have been so liable if this Act had not corns into force.
and 8. (1) Thz Oris61 Rural Employaaat, Ed~c ltioa and Production mendme men') Orisr. Ordim Savinp. Ordioanec, 1993 is hereby rzp:aled. nanec No. 7 o E 1993.
( 2 ) Notwithstanding such mpeaI, anything done or any action taken uads~ the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principaI Act as amended by this Act.
1992OR36.pdf 1993OR21.pdf