LexThe ASSAM RURAL DEVELOPMENT CESS ACT, 1988
Assam · state statute
Open in Lexace · Ask the AI about this act. 4
~
..
i
""~"' ~ ..... ~,
\.r-.· ..... . '" · -
E Xl'RAORDINAR Y
' ' " . .. --'· ' .. i' -:: ~·
~ ~ .. ·· ~ ~ ~- "•f~, .. ,_ .;.-.:. .
• r ~PUBLisHED BY. AUTHORITY
. :.~ 138 ~ .,~~. ~~~~i~R, B ~~t5~~'. f988, .17 ~T'T, 1910 (111'4')
No. 138 Diapur, Thunday, 8t~ December,l988, 17th Agrahayaaa,
-· - , . . . 19 ! 0 . (8~ K) ..
====-----== ----------· --- ···
• .. - GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR ' .~·
~ - .;1.
L~GlSLA'l'IVE . DEPART.l\,fENT: LEGISLATIVE BRANCH - ""' ' ,.. ~ ..... .,._ v
NOTIFJCATION
The 8th December 1988
· .; ' No:~QL.222/88/40.-Tl)e following Act of the Assam Legislative
A,ssembly .whic:h_.received •the assent of the Go-v:ernor lis hereby
publi shed for gener~l information . . • . ~ • ·
,. .
·.. . -
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.
I
AD
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.
Dcfi oiti ous 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.
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<is in the State a tax, to be. knbwn as ruraf'
~¢velopment cess, at such rate not exceeding ·
25 per cent of annual value, as may be fixed by
the Slate Governmenl by notification in the
0fficial Gazette. ·
''b\bmty 4 The rur"ql development cess _ shall be leviable
t 6, ~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 .
•
\
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,
•
THE ASSAM GAZETTE. EXTRAORDINARY DEC. 8, 1 o8 . ~45
Appeal
--
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
"'946 THE ASSAM GAZETTE. EXTRAO'RDJNARY, DEC. 8,' 19"8 --- ---- - - ------ ---
:'-. - II
Mainte
lUIJlC C of
aa:: o u Jl t~
and ~r egi s ·
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
''' 1 ', 'r
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 quan t ity of mineral oils produced
_ . By him from speclfied land and the sale
proc~ eds thereof receivea by him.
Pi>w e~ s to n. Tile Commissioner or any officer empowered
order -pr-e· - ~ 1h' tlHs behalf by_ the State Government duction of -
accountl . by an order in writing 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.
TH.S ns~Alvl GAZ.E:ITJ:.:. LXIJ;\.t,,UH.DL U: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:<t
rupees .
"
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
. '
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 othe r 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
,.
. .
THE ASSAM CAZE'lTE EXTRAORDINAl<Y , LE,.:. 8, 1988 ~49
_ Government mav make rules for all oc any of the
following matters, namely :-
:..
-.
(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' ; ·
---- - ---
(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
allowed by this Act, to be prescribed.
(3) The power to make rules conferred by thi~
section shall except on the first occasion of the
exercise thereof , b.e subject to the condition of the
rules being made after previous publication .
950
..
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.
' .. . .
..
...
0