Extra Ne. 32 REGISTERED NO. G/CNE.2 o) © e & e T - - The Gujarat Gobernmeni Gazetts EXTRAORDINARY PUBLISRED BY AUTHORITY - ot amrnTT = Yol XXVT] CATURDAY, AUGUST 3, I198,)"/8RAVANA 12, 1907 Y e, e e b £ ——r = Separate paging is given to this Part in order that it may be filed asa senarate compilation. PART IV Acts of the Gujarat Legislature and Ordinances promulgated and Regulations made by the Governor. The following Act of the Gujarat Legislature having been assented to by the Governor on the 2nd August, 1987 is hereby published for general information. J. P, VASAVADA, Secretary to the Covernment of Gujarat, l.egal Department. GUJARAT (न NO. 19 OF 1985. {First published, after having received the assent of the Governor in the “Gujavat Government Gazette” on the rd August, 1935). AN ACTF to provide for levy and collection of teg on wiveral rights of holders of wini.ag leases in vespeet of certein mtnerels Tu e Ntate of फिगर, It is hercby cnacted in the Thirty-sixth Year of the Republic of India as follows : — Tiis Act way be called o Gujaras Mineval Rights Tax Ae Short title, 1, (1) This Act may be calledt rh Gujarat Mineral Rights Tax Act, 1985, TAo S0 arid comme: - (2) Tt extends to the whole of the State of Gujarat. ¢ g, . . , सेटिना, IV —Extra-32—1
D fisitiona, Levy awl oulleeiion of tax 1 mnineral righta. Liabiiity o pay tax, Sab.nission of returas, Payment af tax, 32-2 GUTARAT GOVERNMENT GAZETTE, EX., 381955 [PART LV (3) It shall come o foree on such date as the State Government may, by notification in the Official Gazette, appoint. 2. In this Aet, unless the context otherwise reyuires,— (2) “ holder™ mecans a holder of o mining lease in reapeet of a specified mineral for which he holds such mining lease and mclwles his agent, manager, employee, contractor or sub-lessae हू (b} “tax’ mecans a tax on mineral rights levied under section 3 ; (¢} “ Taxalion Officer™ meanssuch officeras the State Government may, by notification in the Officzel Gazetie, appoint to he the Taxation Officer for the whole State or for any area or aveas for the puvposes of this Act, and the State Government may appoint more efficers then one as Taxa- दि Officer for the whole of the State or for any aren ; {d) ““ prescribed”” means prescribed by rules made uader this Act | (e} “ snecifiedd mineral ¥ means minoral speeified in the Schedule : (fy the words “mineral ” and " mining lease ™ shall have the meanings spectively assigmed to them in the Mines and Mineral { Dovelopment and Regulation ) Act, 1957 2. On and from the commencement of this Act, thers <hall bz levied asned collzeted o {ux on mineral rights at such rates not execeding the ymaximoem spegified 1n column 2 of the Schedule agaivst minerals specificd In column 1 of that Schedule, as the $tate Government may, from time to time by notification in tie Official Gazette, fix. 4, The tax shall be leviable on the holder of the mining lease in respect of a speeified mineral for which hs holds such mining lease. 5. {I) The holder lable to pay tax under section 4 shall, in vespeet of every specified mineral, deliver or cause to bedeliveved to the Taxation Officer a return in snch form and in such manner and at such intervals as niny be nreserihod {2) Different intervals may he preseribed in respect of different specified mineral (3) If any liolder having furnished a return under this section discovers any emission or incorrect statement therem lLe may furnish at any time hators the amount of tax is assessed a revised पारा पापा 6. The tax payable in respect of any month i accordance with the returiis or reviged returns submitted wirder section 5 shall be paid into a district treasivy or in sueh othor mannerasmay ha preseribed. by the hotder and the receipis, it any, evideneig sueh payment shall be forwarded by such holder 10 the Taxation Mficer on or hefore such date or dates of month immediately sueceeding as may be preseribed and anplivable to him. 67 of 1957
PARD IV] GUJARAT GOVERNMENT GAZETTE, EX., 3.8-1885 32-3 7. (#) The Taxation Officer when satisfied on the material before him that the returns ineluding a revised return, if any, made under the foregoivs provisions for a month are coxrect and complete, shall proceed tn assiss the amount of tax payable by the holder to the State Government in respeet of the period for which the return is made. (2) If the Taxation Officer is not so satisfied he shall serve a notice on the holder cither to attend in person at his office on a date specified in the notice or to produce or causc tc be produced on that day any evidence on which the lolder relies in support of his return. (#) For the purpo:e of assessing the amount of tax payable by a holder under this Act, the Taxation Officer may serve on the holder a notice requi- ring him to produce on a date specified in the notiece such accounts, records and other documents as the officer may require. (4) The Taxation Officer after considering such evidences as the holder may produce, and such other evidence as that oflicer may require, shall by an order in writing assess the amount of tax payable by the holder. 8. Where any holder fails to submit a return under seetion 5 in respect of auy month or fails to comply with the terms of any notice issued under sub-section (2) or sub-seetion (3) of section 7, the Taxation Officer shall assess the amount of tax payable by the holder for the month to the best of his judgement. 8, Where the Faxation Officer has reason to believe that any fax leviable under this Act for any period has remained unassessed, he may, at any time within one year after the छाए of that period, serve on the holder a notice requiring hims to furnish such information { including any return in accordance with the provisions of scction 5) as may be specified in the notice, and may after making such nquiry as he may consider necessary, proceed to sssess the amount of such tax ; and the other provisions of this Aet shall, so far as may be apply asif the holder had furnished the return in aceordanc: with section B, 10. The amount of tax assessed und remaining unpaid under the foregoing provisions of this Act shall be paid by the holder to the Taxation Oflicer on or before such dates and in such manner as may be prescribed. 11. (J) Where any tax or penalty or both are due under the provisions of this Act, the Taxation Officer shall scrve upon the holder a notice of demsnd in the preseribed form specifying the sum so payable to the State Government, (2y Where any sum specified as payable in the notice of demand is not paid within one month from the date on which the notice was served on the holder, such sum shall be recoverable as arrears of revenue. 12. (1) Any holder who is aggrieved by notice of demand served on him uader s:ebion 11 way, within thirty days of the service thereof, appeal to the prescribed authority : कैप, जार of tay, Taxution कप o WSS tax whn ralica nog कप Tax o« wpapin Acd:2aicht. l’u\“'ul-_ill of tax greessed. ILewery o7 Lvowte App.ad.
Ravision, R fal of X083 pavment, 32-4 GUFARAT QOVERNMENY GAZETTE. EX., 3-81¢84 [PART IV Provided that no appeal shall be cntertained unless it is accompanied by the proof of the payment of the tax admitted by the appellant to he due and of payment of such fecs as may be prescribed. (2) Subject to such rules of procedure as may De prescribed, the pres- cribed authority may, after giving an opporiunity of bemng heardpass such order on the appeal as such authority thinks just and proper, 13. The State Government or such officer not below the rank of Deputy Sceretary designated by the State Government m this behalf may swo motu or on the application submitted by the agarieved person within four months o the date of pas:ing of any order hy any officer or authority under this Act call for and examine the record thereof for the purpose of satisfying itself or himself as to the legality or propriety of any order so passed thezein and pass such order thercon as it एक he thinks just and proper : Provided that no reco-d of any prosceding under this suh-section shail be ca led for,— (¢) in a case wherz an appeal frem the ovder passed therein has hoen हैं, when such appea' is pending, and (i) in a case wheve an appeal has nou been filed fiom such order, before the expiry of time prescribed for filmg appeal. (2) No order which adversely affects any peson shall be passed under this section unless such parson has been given reasonable epporiunity of heing W ड़ lheard. (3) Noowdershallberevisedunder sub-section (I} by theState Governoon® or the designated officer suo mote and no application under that sub-:ection by any aggricved person for revision of any order shall be entertain=d by the State Government or the desiganted olficer after the expiry of two years from tho 1-te o) =uch ovder. L‘f.-'::pt'a;'m_.'--:'fm.-—In computing the period of limitation for the pwrpos: of this sub-srction जा (¢) any period during which the record of any proceedin: shall not he called for under the proviso to sub-section (1), and (b any pcri.od_durving which any proceeding under this section 's staved by an order or injuction of any court, - shall be excluded, 14. (1) The Taxation Officer shall refund to a holder, in sueh manner ax may be preseribed, the amount of tax and penalty (il any) paid by such Lolder in excess of the amount due from him from time to tine {z) Th~ refund under sub-section (f) may at the option of the ho'der be by « duction of such excess from the amount of tax and penalty (if any) due from Lim in vespeel of any other period: Provided that, the Taxation Officer shal' before makinz any such refund first apply smeh excess towards the recovery of any amount duc in respect of which 2 no ice und.r section 11 hag been =e v.d on the holder.. =
PART IV GUJARAT QOVERNMENT GAZETTE, EX., 3-8.1088 32-5 15. Hvery hol’er shall keep and maintain accounts and regis‘ers in such forms as may be preseribed in respect of any specified minerals removed or constmed by him from the lea-ed area. 16 The Taxation Officar or any other officer empowered in this behall hy the State Government, may, for the purpose of assexsmg tax or for any of the purposes of this Act by order require any holder to produce before him such accounts, registers and documents, and to furnish such mformation relating to the removal or consumption by him of any specified mineral as may b> specified in the order. 17. (#) For the purpose of verifying whether the provisions of this Act or any rules made thereunder are being complied with, any officer anthoriged by the State Government in this behall may,— (¢) at all veasonable times enter and inspect any mine or any area of mining lease granted to a holder; (0) survey and take measurmentsin any such area or mine; {¢} weigh or take measurements n{ stocks of any specified mineral lying at any such ares or mine; (d) examine any dozument, book, register or record in the posssession or power of any person having the control of or connected with any area of mining lease or any mine and place marks of identification thercon and tale extracts from or make copies of such document, book, register or record; (&) order the production of any such decument, book, register or record referred to in clause (d); and {(f) examine any person having the control of or connected with any area of mining lease or any mine. - (2) All searches made under sub-section (7} shall be in accordance with the provisions of the Code of Criminal Procedure, 1973, 18. Any holder failing, without reasonable cause, to pay tax within time under the provisions of this Act shall be liable to pay n addition to the amount of the tax a sum not exceeding twenty five per cent thereof as penalty. 19. (1) Any person who— (@) being a holder, (i) submits or allows or causes to be submitted an incorrect or incom- plete return or fails to submit a reburn as required hy or under any provisions of this Act; or ’ (iz) {fradulently evades or aliows to be evaded, the payment of any tax due from him ; or (¢¢t) fradulently makes or causes or allows to"be made any wrong entry in, or fradulently omits or cansesYor allows to be omitted “any entry from, any statement submitted, or any accounts or register; or Mainlenuanve of aecount and regis- ter . Tower (0 neder poodie- Lion ol aceontss ete, Power of antry and tugpaction, Penalty for nore-payment of tax, (OMfenosze and penzltivs and competent OO,
Hienees by ulrpanics, mpounding offenoes, 32-6 GUJARAT GOVERNMENT GAZETTL, EX.. 3-8-1985 [PART IV . (b) {2} obstructs any officer exercising the powers under section 17 : (दंग wilfully acts in contravention of any of the provisions of this Act or the rules or any lawful orders passed in accordance therewith,— shall, on conviction, be punished with fine which may extend to one thousand rupees, and 1f the Magistrate so dirccts in his order shall be liable to pay in addition as if it were a fine, such specified amount as the Magistrate may determine to be the amount the payment of which he had evaded. (2) No offence punishable under this Aet shall be inguired into or tried by any court inferior to that of a Magistrate of ihe first class and except on a complaint made by the Taxation Officer or by any other officer, authorised in that behalf by the State Government by a general or special arder. 0. () Where an offence under this Act has been conmunitted by a con- pany, every personwho atthe time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to he proceeded against and be punished accordingly: Provided that, nothing contained in this sub-scetion shall render any such person liable to any penishment provided in this Act 1 he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the conzent or connivance of, or is attributable to any neglect on the part of any divector, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilsy of that offence and shall be Hable to be proceeded against and punished accordingly. Explanation.—Vor the purposes ol this seetion,— (@) ““company ” meansa body corporate, and includes o छिप or other asseciation of individuals : and {h) “dircctor” in relation to a firm means a putner in the firm. 21. (7} The Taxation Officer may, cither hefore or after the institution of proceedings for any offence punishable under soetion 20, acespt front any person charged withsueh offence by way of composition of the offence. where the offence charged consists of the evasion of payment of tax. o sum of money not exeeeding double the amount of the tax recoverable, in w:ldition to the amount of tax so recoverable ; and i any other case, a swin of woney not exceeding five hundred rupees. ’ (¢) On the payment of such swn as may Lo Qostinine § o e Taxation Offieer under sub-seetion {I), if any erininal proceedigs huve been institnted against sueh person in respect of the offence, the compasition shall Le de wuno! to amount to an acquittal, and-ne further procecdings shall be talen से छू 2८ such person in respect of the same offence,
PART IV GUIARAT GOVERNMUNT GAZEEIE, 13X, 3-8-1085 32—7 22. No suit, prosecution or other procecding shall lic against any servant of the Government for anything which is in good faith dene or intended किए be done in pursnance of this Act or any rules made thercunder. 23. () The State Government, may by notification in the Official Gazette, make riles for eaveving out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing provision such rules may be made for all or any of the following matters, namely देन (@) the form and mamner in which and interval: at which a refim घोष He deliverad or cause 1o be delivered परत <ub-seetion (I} or - sertinn B व (h) the mauner in which the tax shall be paid il the date or dates oi tha month on or hefore which the reecipt evidencing sueh payment shall Le forwavded, nndor section 6 ३ (¢} the dat ~ on or before which and mamner v which the amount of tax asewsed and remained unpaid shall be peid under section 105 () the form in whicls 2 notice of demand shall be served upon the e Wlee tnedop subesoction (1) of section 11 ] he fecs foobe pald for appeal mnder sab-seetion () and the rles sihjeel 1o which the preseribed authority may pass an तर पका appec] परत sub-section (दि) of seoddon 2 (3 the manner in which the amount of tax and penalty, if avy, o shall be पीपल to o holder under sub-section (I) ol =ection 14 ; () the forms in which aceounts and registers in yespect of spoeitierd minerals removed o eosumed from the leased avea shall e kept ana maintained muler soetton 15 (/) any other matters which 1= to be or mayv he pl‘(‘,SCl‘i]}‘L!] unrler this Act. (31 The powes o make rales conferred by this <ection shall, except on the first oeeaxien f the exereise thereof, be subject दर लि eondition of the pules being made aitter previcns publication. (4 All yules nesle under this seetion shall be laid for not less than thirty davs before the State Logidlature as soon as possibl: Wftee they are made, and shall be bioo tn veseizsion by the Legislature. »v te such modification as the Legidature oy make during the session in whicli they are solaid, or the sexsiom immediately following. (5) Any rescission or modifleation so made 1o e State Legislature shall be published in the Official Gazette and she!l thereupon take cffect. Peotection of action taken in good faith. Power of Stato Government to make rules.
सेन GUJARAL GOVERNMENT GAZETITE, EX,, 3-8-1985 [PART IV SCHEDULE (Sec section 3) Mimeral Maximum rate of tax per metric tonne removed or consumed by thef from the leased area. Rs, 1 2 Quartz o 4 o Niliea Sand 4 Calcarious sand 25 Chaina clay 4 Dolomite 10 Fireclay 4 Bauxite 10 Latarite 10 Lignite 25 Limestone 25 Flourspar 25 ....... e e L & L L4 e T e A oA me L o e . han M tm————n FRINTRO AT THE GOVERMNMENT CENTRAL PRESY, QANDHINAGAR.