chhattisgarh act 007 of 2005 : Chhattisgarh (Adhosanrachna Vikas Evam Paryavaran) Upkar Adhiniyam, 2005

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Chhattisgarh (Adhosanrachna Vikas Evam Paryavaran) Upkar Adhiniyam, 2005

CHHATTISGARH ACT 007 OF 2005

26 May, 2005

An Act to provide for levy of cess on land for raising fonds to implement infrastructure development projects and environment improvement projects.

Whereas it is expedient to provide for additional resources for augmenting the development activities and improvement of environment in the State.

Be it enacted by Chhattisgarh Legislature in the fifty sixth year of the Republic of India as follows:

Section 1. Short title, extend and commencement

(1) This Act may be called Chhattisgarh (Adhosanrachna Vikas Eyam Paryavaran) Upkar Adhiniyam, 2005.

(2) It extends to the whole of State of Chhattisgarh.

(3) It shall come, into force on the date of its publication in the Official Gazette.

Section 2. Definition

(1) In this Act unless the otherwise requires.

(a) cess means the infrastructure development cess levied under section 3 or the environment cess levied under section 4 of this Act;

(b) infrastructure development fund means the fund established under section 3 of this Act;

(d) I mining lease means a lease granted under the Mines and Minerals (Development and Regulation) Act, 1957 (No. 67 of 1957);

(e) prescribed by rules made under this Act;

(f) proceeds of infrastructure development case mean the proceeds cess levied under section 3 of this Act.

(g) proceeds of environment cess mean the proceeds cess levied under section 4 of this Act;

(2) The words and expressions this Act, but not therein, shall have the meaning, respectively as assigned to them in the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) and the Mines and Minerals (Development and Regulation) Act, 1957 (No. 67 of 1957).

Section 3. Infrastructure development cess

(1) On and from the date of commencement of this Act, there shall be levied and collected an infrastructure development cess on the lands on which land revenue and rent, by whatever name called is levied.

Provided that Infrastructure development cess shall not be levied on land which for the time being is exempt from payment of land revenue or rent, as the case may be.

(2) The Infrastructure development cess shall be levied at the rate Specified in Schedule-I.

Section 4. Environment cess

(1) On and from commencement of this Act there shall levied and collected an ???

Provide that environment cess shall be levied on land which for the time being is exempt for payment of land revenue or rent, as the case may be.

(2) The environment cess shall be levied at the rate specified in Schedule-II.

Section 5. Infrastructure Development Fund

(1) There shall be established a fund to be called Infrastructure Development Fund.

(2) Infrastructure development Fund

(a) the proceeds of infrastructure development cess.

(b) any sum granted by the State Government, and

(3) The infrastructure development fund shall be utilized by the State Government for implementation of such infrastructure development projects in the State of Chhattisgarh as may be prescribed.

Section 6. Environment Fund

(1) There shall reestablished a fund to be called Environment Fund.

(2) The environment fund shall consist of,

(a) the proceeds of environment cess;

(b) any sum granted by the State Government and

(3) The environment fund shall be utilized by the State Government for Implementation of such environment projects in the State of Chhattisgarh as may be prescribed.

Section 7. Assessment and collection of cess

(1) Cess levied under section 3 and 4 of the Act shall be asscssed in such manner as may be prescribed.

(2) The cess levied under this Act shall be collected as an ??? of land revenue and provision of the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) shall apply musatls mutandis for such collection and recovery.

Section 8. Amendment of Schedules

(1) The State Government may, by a notification to be published in the Official Gazette, named any Schedule to this Act for revising the rate of any cess.

Provide that the rate of any cess shall not be revised more than once in any consecutive period of three years.

Provide further that the rate of any cess shall not be increased by more fifty percent of the existing rate by any notification to be issued under, this sub-section.

(2) Every notification issued under sub-section (1) shall be laid immediately before Legislative Assembly of the State if it is in session, and if it is not in session in the session immediately following date of such notification.

Section 9. Power to make rules

(1) The State Government may make rules for carrying out of the purposed of this Act.

(2) Every rule made under this Act shall be laid immediately before the Legislative Assembly of the State if it is in session and if it is session. In the session immediately following the date on which such rule noted.

SCHEDULE-I

(See section 3)

S. No.	Classification of Land	Rate of development cess
(1)	(2)	(3)
1.	On land covered under coal and are mining leases.	Rupee 5 on each ??? of annual dispatch of mineral.
2.	On land covered under mining leases other than (1) above.	5 percent of the amount of royalty payable annually.
3.	On land other than land covered under (1) and (2) above.	5 percent of the amount of land revenue or rent, as the case may be, payable annually.

SCHEDULE-II

(See section 4)

S. No.	Classification of Land	Rate of development cess
(1)	(2)	(3)
1.	On land covered under coal and iron ore mining leases.	Rupees 5 on each tonne of annual dispatch of mineral.
2.	On land covered under mining leases other than (1) above.	5 percent of the amount of royalty payable annually.
3.	On land other than land covered under (1) and (2) above.	5 percent of the amount of the land revenue or rent, as the case may be, payable annually.