The Gujarat Rural Development Cess Act, 1984

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The Gujarat Rural Development Cess Act, 1984
1984 : Guj . 4 ]
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GOVERNMENT OF GUJARAT

LEGISLATIVE AND PARLIAMENTARY AFFAIRS DEPARTMENT

Gujarat Act No. 4 of 1984

The Gujarat Rural Development Cess Act,
1984

(As modified upto the 31st December, 2005)

The Gujarat Rural Development Cess Act, 1984
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THE GUJARAT RURAL DEVELOPMENT CESS ACT, 1984

CONTENTS.
PREAMBLE.

SECTIONS.

1. Short title, extent and commencement.

2. Definitions.

RURAL DEVELOPMENT CESS AND RURAL DEVELOPMENT FUND

3. Rural Development Cess.

4. Liability to pay cess.

5. State Rural Development Fund.

6. Payment and recovery of cess and furnishing of returns.

7. Penalty for failure to pay cess.

8. Appeal.

9. Revision of orders.

MISCELLANEOUS

10. Maintenance of accounts and registers.

11. Powers to order production of accounts.

12. Power of entry and inspection.

13. Offences.

14. Offence by companies.

15. Protection of action taken in good faith.

16. Power to make rules.

17. Repeal and savings.

The Gujarat Rural Development Cess Act, 1984
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GUJARAT ACT NO. 4 OF 1984 1 

[THE GUJARAT RURAL DEVELOPMENT CESS ACT, 1984]
[24th February, 1984.]

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

It is hereby enacted in the Thirty -fifth Year of the Republic of India as
follows : —

1. (1) This Act may be called the Gujarat Rural Development Cess Act, 1984.

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

(3) It shall be deemed to have come into force on the 4th February, 1984.

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

(a) "annual value" in respect of specified land means the price charged for the
mineral oils sold annually by the person who holds specified land for carrying
out excavation for the purpose of obtainin g mineral oils or for extraction of
mineral oils:

Provided that such price shall not include any sum separately charged
to such holder as tax, cess, duty, fee or royalty or such other sum as may be
prescribed, by Government or local authority:

Provided further that if more than one price is chargeable for the same
variety of mineral oil the maximum price chargeable for that variety of
mineral oil shall be taken as the price for such mineral oil;

(b) "cess" means the rural development cess;

(d) "prescribed" means prescribed by rules made under this Act;

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

(f) "specified land" means the land held fo r carrying out excavation for the
purpose of obtaining mineral oils or for extraction of mineral oils;

(g) "tax" means a tax on specified lands levied under section 3.

RURAL DEVELOPMENT CESS AND RURAL DEVELOPMENT FUND

3. For the purpose of providing cost of development of rural areas in the State of
Gujarat, on and from the commencement of this Act, there shall be levied and
collected on ail specified lands in the State a tax, to be known as rural development
cess, at such rate not exceeding 20 per cent, of annual value, as may be fixed by the
State Government by notification in the Official Gazette.

4. The rural development cess shall be leviable on the person who holds specified
land for carrying out excavation for the purpose of obtaining mineral oils or for
extraction of mineral oils.

5. (1) The proceeds of the rural development cess and penalties (other than
fines) recovered under this Act shall first be credited to the Consolidated
Fund of the State and after deduction of the expenses of collection and
recovery there - from shall, under appropriation duly made by law in this
behalf, be entered in, and transferred to, a separate fund called the State Rural
Development Fund.
Short title, extent
and
commencement.
Definitions.
Rural development
Cess.
Liability to pay cess.
State Rural
Development Fund.
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(2) Any amount transferred to the State Rural Development Fund under sub -
section (1) shall be charged on the Consolidated Fund of the State.

(3) The amount in the State Rural Development Fund shall be expended in
such manner and subject to such conditions as may be prescribed for the
purpose mentioned in section 3. .

6. (1) The cess levied under section 3 shall be payable in such manner
(including payment in advance) as may be prescribed.

(2) The person liable to pay cess under section 4 shall furnish at such
intervals and to such authority returns in such form and manner as may be
prescribed.

(3) Any arrears of cess shall be recoverable as arrears of land revenue.

7. (1) If any person liable to pay cess under this Act in pursuance of provisions
of rules made under sub-section (1) of section 6 fails to pay within the period
specified therefor, any amount due from him on account of ces s, the Director
of Geology and Mining, 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 other penalty to which such person
is liable under this Act, 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 recoverable under this section shall be recovered in the manner
provided in sub-section (3) of section 6 for the collection of cess.

8. (1) Any person, who is aggrieved by any order of the Director of Geology and
Mining under this Act, may file an appeal before such person or authority, in
such manner, within such time, and on payment of such fees, as may be
prescribed.

(2) The appeal shall be heard and decided in such manner as may be
prescribed.

9. (1) The State Government may of its own motion or on the application of any
aggrieved person call for and examine the record of any proceeding under this
Act for the purpose of satisfying itself as to the legality or propriety of any
order passed therein by th e Director of Geology and Mining or by the person
or authority referred to in sub -section (1) of section 8 and if it shall appear to
it that any order passed therein requires to be modified, annulled; or reversed,
it may, after giving the person affected b y, 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 proceeding of the Director of Geology
and Mining shall be called for-

(i) in a case where an appeal from the order passed therein has been
filed, when such appeal is pending, and

(ii) in a case where an appeal has not been filed from such order,
before the expiry of the time prescribed for filing such appeal.

(2) No order shall be revised under sub -section (1) by the State Government
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 State
Government, after the expiry of two years from the date of such order .

Explanation.—In computing the period of limitation for the purpose
of sub- section (2),-

(a) any period during which the reco rd of any proceeding shall not be
Payment and
recovery of cess
and furnishing of
returns.
Penalty for failure
to pay cess.
Appeal.
Revision of orders.
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called for under the proviso to sub-section (1), and

(b) any period during which any proceeding under this section is
stayed by an order or injunction of any court,

shall be excluded.

MISCELLANEOUS

10. Every person liable to pay cess under this Act shall keep and maintain accounts
and registers in such forms as may be prescribed in respect of quantity of mineral oils
produced by him from specified land and the sale proceeds there- of received by him.

11. The Director of Geology and Mining or any officer empowered in this behalf by
the State Government may by an order in writing require any person liable to pay
cess under this Act, to produce such accounts registers and documents and to furnish
such information relating to the quantity of mineral oil produced from specified land
or the sale proceeds thereof received by him, as may be specified in the order.

12. (1) Any officer authorised by the State Government in this behalf may at all
reasonable times enter into, inspect and search any specified land and any
place where the person liable to pay cess under this Act ordinari ly keeps
books of accounts, registers and documents relating to excavation for
obtaining mineral oils from such land, for the purpose of verifying whether
the provisions of this Act or any rules made thereunder are being complied
with.

(2) All searches made under sub -section (1) shall be in accodrance with the
provisions of the Code of Criminal Procedure, 1973.

13. Whoever—

(a) fails to pay cess within the time stipulated therefor, or

(b) fails to keep and maintain accounts and regi sters as required by section
10, or

(d) knowingly produces false accounts, registers or documents or knowingly
furnishes incorrect information, or

(e) obstructs any officer making an entry, i nspection or search under section,
12,

shall, on conviction be punished with fine which may extend to One thousand
rupees.

14. (1) Where an offence under this Act has been committed by a company, every
person who at the time th e 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 be proceeded against and punished accordingly:

Provided that nothing contained in this sub -section shall render any
such per- son liable to any punishment provided in this Act if 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 (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 any neglect on the part of any director, manager, secretary or
other officer of the company, such director, manager, secretary or other
officer shall also be deemed to be guilty of that offence and shall be liable to
be proceeded against and punished accordingly.

Maintenance of
accounts and
registers.
Powers to order
production of
accounts.
Power of entry and
inspection.
2 of 1974.
Offences.
Offence by
companies.
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Explanation.-For the purpose of this section,-

(a) "company" means a body corporate, and includes a firm or other
association of individuals; and

(b) "director" in relation to a firm means a partner in the firm.

15. No suit or other proceeding shall lie against the State Government for anything
which is in good faith done or intended to be done in pursuance of this Act or any
rules made thereunder.

16. (1) The State Government may, by notification in the Official Gazette make
rules to carry out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing
provision, the State Government may make rules for all or any of the
following matters, namely: -

(a) the manner in which and conditions subject to which the amount
in the State Rural Development Fund shall be expended under section
5;

(b) the manner of payment of cess and the intervals at, the authority to
and the manner and form in which returns shall be furnished under
section 6;

(c) the person or 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;

(e) any other matter which is required or allowed by this Act to be
prescribed.

(3) The power to make rules conferred by this section shall, except on the first
occasion of the exercise thereof, be subject to the condition of the rules being
made after previous publication.

(4) All rules made under this sectio n shall be laid for not less than thirty days
before the State Legislature as soon as possible after they are made and shall
be subject to rescission, by the State Legislature, or to such modification as
the State Legislature may make, during the session i n which they are so laid
or the session immediately following.

(5) Any rescission or modification so made by the State Legislature shall be
published in the Official Gazette and shall thereupon take effect.

17. (1) The Gujarat Rural Development Cess Ordinance, 1984 is hereby repealed.

(2) Notwithstanding such repeal anything done or any action taken under the
said Ordinance, shall be deemed to have been done or taken under this Act.

-------------------------

Protection of action
taken in good faith.
Power to make
rules.
Guj. ord. 3 of 1984. Repeal and savings.
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1 For Statement of objects and Seasons, see Gujarat Government Gazette, Extraordinary, Part V, dated the
15th February 1984, pp. 87 to 88.
 This Act was assented to by the Governor on the 24th February, 1984.

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