Assam act 009 of 1988 : The ASSAM RURAL DEVELOPMENT CESS ACT, 1988

942 THE . AS'3A1'1 C.'\.ZETl E EXT.l;\AORDINAh. Y, DEC. 8, 1988 ASSAM ACT No. IX OF 1988

Received the assent of the Governor on 8th December, 1988.

THE ASSAM RURAL DEVELOPMENT CESS ACT, 1988.

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Act to provide for the creation of a fund for development of rural areas in the State of Assam .and for the levy of a rural development cess for that . purpose and for matters connected therewith.

It as ;hereby enacted in the Thirty-ninth Year of the· Republic of India as follows .- ·

Short title.

extent and

commence-

meat.

1. (1) This Act may be called the Assam Rural D~.velopment Cess Act, 1988. ·

(2). It extends to tJ:le whole of the S~~t~ o:f As.sam. ·

:(3}. It shall come info force on such date as the State Government may, by notifi~atipn in the Official Gazette, appoint.

Dcfioitious 2. In this Act, unless the context requires,-

otherwise

. fa) ttannual value" in respect of specified land means the price charged for the· mineral oils sold annually by the person who holds speci- fied land for carryi:ry.g out excav:iltion for the purpose of obtaining· minera~ oils or ·for. extraction of minerai oils :

Provided that, such priGe shall include any sum received or receivable by the holder' as valuable con~ideration for the minera~ oils sold but shall not include any sum on account ..of sales.tax due under the Central Sales Tax Act, 1956 or under any law of the .. ·:.~ State Legislature or on accou:n,t of . royalty .. ~.::.due.. under . the Oilfields {Regulatio.n .and Development} Aet, .l948.

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THE ASSAM GAZETTE, EXTRAORDINARY DEC. 8, 1988 943

Provid-ed furthe~ . that . i£ mo~e fhan ;,~~· :

price is chargeable for the same variety o~ · mineral oil the maximum price chargeable for that variety of mineral oilshall be taken as the price for such mineral oil ; {b) ;'cess" means the rural · development cess_;

(c) "Commissioner" means the Commissioner: ol Taxes, Assam; . , -'

.(d) "mineral oi1s" include casing -head conden .. sate, natural gas and pet"l'O~eum;

(e) "prescribed" means •. prescribed by rules made under this Act;

(f) "rural development . -- cess" . means tax on specified land levied under section 3;

(g) ((specified land'~ ' mean.s- the land held for - carrying out excavation for the put:pese ·of- ootaining mineral oils or '.for ' extraction ·; o'f. ~ mineral oils; . ~ ' - .·

{h) Htax'' meanS a taX On SpeCified lands fevied - under section 3. --. · <: ·.

. . . . .· . . ·. . ,, \ _. RURAb :bEVE:LOPMENT C~SS - AND RURAL DEVELOPMENT FtJND

,.:aurat 3 .. F.or. the purpose of providing cost .of, develop- mvcioplne&t :fuent of rural areas in the State. of Assam on Cess. . . · , . _- . • .. and from the commencement of this Act, there

'" . __ . . shall be levied and collected ,on a:ll ·specifieg ·

. Hm

''b\bmty 4 The rur"ql development cess _ shall be leviable t

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, ~ay ~cess · on 'the .person who holds. specified land for r _ ~ cfJ.rfYing out excayation lor the purpose o~ .. · • . . , . ~ob..taining . mineral _ oUs or for . extraction ol minerai oils .

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\ 94~ THE ASSAM GAZET'rE. E..XTRAORDINARY. UEC. 8, 1988 ---------------- ------ ---. -·--~-----

!.~.D~v!I~~ -5 . . ~1) Tpe _proceeds o! the rural development ces~ ~.ent F~d. " - - and penalties (other than fines) recovered :,· .. - · · · · , under this Act shall first be credited to the £' :::.c.:.-~ · · Consolidated Fund of, ~he State and a'fter i ;.~ :·" :> · deduction o:ll the expenses of · collection and recovery' therefrom shall, under appropriation duly ma:de by law in this behalf-, be entered

in, and transferred to, a separate fund called the Assam Rural Development FUI1d.

Payment_.6

rtcovery of· ·

cess and

furnishing

of-r~tu~ , _

{2) Any amount transferred to the Assam Rural

Development Fund under sub-section {1)

· · shall be charged on the· Consolidated Fund o~ the State.

{3) The amount in the Assam Rural Dev~lop ...

ment Fund 'shall be expended in such

manner and subject to such conditions, as

may be pre-scribed, for the purpose men-

tioned in section 3. ··

U) The cess levied under section 3 shall. be payable in such manner {includin~ payment in advan~e) as may be prescribed. . . r . {2) The person liabl~ - to pay· cess under section 4 shall furnish at such intervals and to such · - · .;~: .:~:~· ... ~ · ·-- · authority returns in such -form · a:q.d manner P~nalty for '7.

failure -to

P~Y _ cc~. . '

,.. ....

. -· as may_ be prescribed.

(3) Any arrears of cess shall be recoverable · -as

. arrears df hmd revenue. -· ·· · · fl) u any person liable to pay cess .under this · · Act in pursuance of· provisions of ruies made under sub-section {1) of s~ction 6 fails to pay within the period specified therefor, · - any amount due .from him on: account oJi cess, the Commissioner on being satisfied that such person has wilfully failed to pay the cess, may, ' subject to the general · or special order of the State ·Government and - without prejudice to any qther _penalty to -~ which such person is liable under this Aot,

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THE ASSAM GAZETTE. EXTRAORDINARY DEC. 8, 1 o8 .~45 Appeal

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recover from him as penalty a sum not exceeding one fourth of the amount of cess so unpaid in addition to the amount of cess payable by him.

(2) Sums reco~erable under. this section shall be recovered in the manner provided in sub-section (3) of section 6 for the collection of cess.

8. 0) Any pe~son, who is aggrie~ed oy any order of the Commissioner under this Act, may file an appeal before such persoh ·or authori- ty, in such manner, within .such time, and on payment of such fees, as may be prescri- bed.

(2) The appeal · shaH be heard and decided in such manner as may be prescribed. ~;isi~n ~f -9. (1) The State Government . rna~ of its own motion or on the application of any aggrie- ved person call for and ex~n:riine the record of any proceeding_ under .· .- thts Act, for the purpose of satisfying itself ·as to the legality or propriety . of any order passed therein by the Commissioner or by . the person or

orders·.

_ authority referred to in suq-s~ection (l) of section 8 and if 'it shall appear to it that any order passed therein requires to he modified,:

annulled or reversed, it may after giving the person affected by, or interested in, such order an opportunity of .. 'being heard and after making or causing to be · made such inquiry as it deems necessary, pass such order . thereon as . the circumstances of . the case justify including an order directing fresh proceedings :

Provided that no record of any procee-

ding of the Commissioner shall be called for- {i) in a case where an appeal from the order passed therein bas been , filed, when such appeal is pending, and

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"'946 THE ASSAM GAZETTE. EXTRAO'RDJNARY, DEC. 8,' 19"8 -- - ----- - ---------

:'-. - II

Mainte-

lUIJlCC of

aa::ouJlt~-

and ~regis·

t~S·

(ii) in a case where an appeai has not been filed from such order' before the expiry of the · _ time prescribed for filing ~uch appeal. {2) No order shall be revised under sub-sec- - - tio:n: (1) by the State Govermnent of its own motion and no application under that · sub- section by any aggrieved person for the revision of any order shall be entertained by the Government after the expiry of two

. years from the date of such order. Eiplariaiion .--In computing the p~riod of limita- t!on for the purpose of sub-seCtion {2),--- ·

(a) any period during which the record of any proceeding shall not be called for under the proviso to sub-section (1), and

(b) any period during which · under this section is stayed injunction of any court, shaU be e}i:duded.

any . proceeding_

by an oraer or

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MlSCELLANEOUS

Jo. Every person liaDle to pay cess under this Act 'shall keep and maintain accounts and regis- ters, in such forms as m·a.y be . prescribed, in respect of quant ity of mineral oils produced _ . By him from speclfied land and the sale proc~eds thereof receivea by him.

Pi>we~s to n. Tile Commissioner or any officer empowered order -pr-e· - ~ 1h' t lHs behalf by_ the State Government duction of - accountl. by an order in wr iting requlr'e any person liable to pay cess under this Ac.t, to produce

· s:uch ··accounts. · registers and documertts and

"to furnish such inJormation · relating to the ·quantity ·of minera1 Oil prdduced from speci- fi~'d land or the sale pr-oceeds thereof received by him, as ·may be sp-ectfied in t'he order.

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TH.S ns~Alvl GAZ.E:ITJ:.:. LXIJ;\.t,,UH.DLU:J...R. l:' , pE::::. 8, l!:it" 947 l ~ _ ____ ___ _ _ _ ___ _ ..:'.

~:::;rs anc:f 12. (1) ,Any officer · authorised · by the State ip~pe~tiJb. Government in this behalf may at all reaso- nable times enter into, inspect and search,

any specified land arid any place where the

'Rerson liable to pay Gess under this Act

~)rdi{larily keeps books Of accounts, regis-

ter§ and . docu.rnents relqting to .. e,Xcavation

{pr obtairifug iriiner~l oils ' from such land,

-for the purpose 'of verifying . whether the

prov.isions of this Act or any rules made

thereunder are being complied with .

. 2 of 1974 (2) All searches made under sub;_section ' ti) , Shqll be in aCGordance with the prOVlSlOnS of the · Co_de of Criminal Procedure, 1973. Offence,, 13 Wh . ·· .. - . '- . oever: ., O(fen~e. py

companies.

·r .. :

(a) f.ails to pay cess within the time stipula- ted therefor, or

(b) fails to keep and m~intain accounts and registers as required by section 10, or

(c) fails to comply with an order made under. section 11, or

(d) kpowii}gly produces false ac.counts, regis- _ ters or documents or knowingly furnishes incorrect information, ' or

(e) obstructs any ·offi.cer mak~g an entry, inspection or .sear_ch under. section I2, _ shall, on ·conviction be punished with. fine which may extend - to_ one .th_q~-~ari:

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14. (1) _Where an offence under this Act has bee'n, committed by a, company, eyerv person· who at the time the offence was committed was in charge of, and was responsible · to, the company for .tl)e conduct of the .business of the company, as

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948 THE ASSAM GAZETTE. EXTRAORDINARY , DEC. 8, !S88 well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly :

Provided that nothing contained ·in this sub- section shall render any such person liable to any punishment provided in this Act ir he . . proves that the offence was coJ:nmitted without his. know-. ledge or that he exercised all due diligence to prevent the commission of such offence. .

(2) Notwithstanding anything contained in . sub-section (1) where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to anv neglect on the part of any director, manager, secretary or other officer of the company, such

. director, m·anager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and puni- shed. accord~ngly.

· Explanation :- For the purpose of this sec ... tion ,-· ·

(a) cccompany" means a body corporate, and includes a firm or other association of . · persons or body of individuals, and ~ . .

" ... "_.{;~-~~ .,,. .,.·~_ .. :f;,~'&i ·· (b) <( director" in relation to a firm . mear1~ a partner in the firm.

Protection 15. No suit or 9ther .proceeding shall lie against · of · · adi~n the State Government or any officer of the State taken tn G f th' ·h. h . . d f 'tl. good faith. overnment or any 1ng w IC IS In goo ru. rl · Power to

make rules.

done or intended io be done in pursuance of this

Act or any rules made thereunder.

16. (1') The State Governfnent may, by notifj.ca.:. tion in the Official Gazette, make rules to carry out the purposes of this~ Act. ~· -...:;.; • .,. ... .,.,. ~ -· " .,4:\lt.,» . ... ,.,. -~· ., ' IF~~- l :v >:~'t ~0:'(;{ !J~!P•_r, p I{!~- -!<1'5'•';""''1 ' ( "···.J'"' T f ';"" ,• ., ;

(2) In particular and without prejudice to the generality of the foregoing provision, the . State

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THE ASSAM CAZE'lTE EXTRAORDINAl

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(a) the_ manner in which and conditions sub- ject to which the amount in the Assam Rural Development Fund shall be expen- ded under section 5' ; ·

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(bJ the manner of payment of_ cess and the intervals at, the authority to and the JTianner and form in · which r-eturns shall be furnished under section 6 ;

(c) the person br authority before which, the manner in which, the time within which and the fee on payment of which the appeal may be filed and the manner in which, such appeal shall be heard and decided, under section 8;·

(d) the form in which accounts and registers shall be maintained under section 10 i

(e) any other matter which is required or

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THE ASS.AM GAZETTE. EXTHAORDINAKY, DEC. 8, 1988

( 4) Every .rule made under this· Act shall be laid as soon as may be after it .is made, before the Assam Legislative AsSembly while it is in session for a total period of fourteen days, which may be comprised in one session or in two successive ses- sions, and if, before the expiry of the session in which it is so laid or the session immediately

. following, the Assam Legislative Assembly agree in making . any modification in the rule or the Assam Legislative ~Assembly agree that the rule should· not oe . made. the rule shall . thereafter nave effect only in such modified form or be·of no effect, as the case may be; so however, that any: sucli modification or annulment shall be without pre- jud!Ge to the validity of anything previously done or omitted to be done under that rule.

K. D. PHUKAN,

Deputy Secy. to the Govt. of Assam, Legi~lative Department.

.GUWAHATl-l"nr,•.ed .. nd oublis&ed t..y tbe Dy. Director (P), D~ectorate ef Pt{l· and ·· i '; y., '\ssam. Guwahati-21 fEc-G..,~tte) :\'o. 275-l,OSD-300-8-12·1988. ' .. . .

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