The Madhy Pradesh Upkar Adhiniya 1981

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MADHYA PRADESH ACT 
No. 1 of 1982 
THE MADKYA PRADESH UPKAR ADMINIYAM, 1981. 
Table of Contents 
Sections : 
1. Short title, extent and c-encement. 
PART I-ENERGY DEVELOPMENT CESS 
3. Levy of cnergy develcpmeat Cess. 
4. Madhya Pradesh, Act No. X of 1949 and rules made thereunder t~ 
apply. 
PART' II-URBAN DEVELOPMENT CESS 
5. D&niniticxis. 
6, Levy of cess on, lands and buildings. 
7. Colledio~ of cess, etc.' 
BART IPI-CESS ON TRANSFER OF VACANT LAND AND LAND USED 
FUR THE PURPOSE OF AGRICULTURE 
8. Definition. 
9. Levy of cess on transfer of vacant land. 
PART IV-CESS ON STORAGE OF CQM. 
; * 
iO. Levy oi cess on storage of coal. 
t 
1 I. Pcwer 15 make rules. 
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34 wW3Tg,f%3h? 12 ~i~477 1982 
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-I__- Il_----- ---- -* 
MAI>HYA PMDESH ACT 
No. 1 of 1982 
THE MADHYA PRADESH UPKAR ADHlPiIYAM, 1981. 
iRderi the assent of the President on the 16th December, 1981 ; assent [ 
I" 51% published in the "Mdhya Yradesh Gazette (Extra-ordinary)" dated 
j the 12th January 1982.1 I 
> 
Y An Act to provide for levy of certain cesses. 
s Be it enacted by the lMadhya Pradesh Legislature in the Thirty-second 1 
Year af the Repablic d India as follows :- 
Short title, extent and 1. (1) This Act may be called 'ha Maclhya Pradesh Upkar Adhiniyam, 
1981. 
I 
commencement. ...--. I 
(2) It extend: to the whole of the State of Madhya Pradesh. i 6 
(3) it shaU COin6 inro force m such daie as the State Government may, 
by notification, appoint. i I 
PART 1.-ENERGY DEVELOPMENT CESS 
2. In this past unless there i; anything repugnant. in the subject or ! 
context ,- I 
(a) "cess" means the cncrgy development cess tevied under section 3 ; I 
(b) "Pilind metans the energy deirelopnisir fwd referred to in sub- 
section (2) of section 3 ; 
(c) words and expressions c~td bur no; defined in this part and defined 
in the Madhya Pradesh Electricity Duty Act, 2929 (X of 1949), 
shall have the meaning resp~tr~ivelji assigned to them in that Act. 
Levy of en;rgy develop- 3. (1) Subject to tho exceptions specifled in sec~ion 4, every distributor of 
ment cess c!ectricai energy shd pay lo the Stats Government' at the prescribed time and 
:n the prescribed mailner an energy deveIopii2cnt cess at the rate of one paisa 
per nrd on the i,atal nnitt of elecctricd energy sold or supplied to a consumer 
or consumed hinlszlf crr his employees during any month ; 
ProvideJ il~v no cejs cha!l b:: p~yal-ic, itl r;speci of electric energy- I 
(i) scld cr :,upplii.d 20 the Governmen1 of India includinrr Indian , 
Railways ; I 
lii: r:onsvll;-d in the ~;cces~ d generation, transmission and distribution 
by the dis!ribnior ~f electrical energy. I 
1 
- Explaz1ion.- -2 :i FU~F?~ i.?~; d this s~;b-section "month" means i 
sych pcrid as may be prescribed. t 
,,?, tL) The prcceg-ds (;d cpss ucder sub-st.~!li:;? (I) shall first biz credited I 
LO Ble Col~soiid~:~d of :he; State and the %ale Government lnay, at th5 
-, , . - L\. .:12enccinen.t '3~ ci;rJh [-:n:lr1&] \ie:I:-? after due appropl-ia5m b:rs bee11 mada 
i;); !a\.;, wth.!rn-;b, ff:.cilL :j:t) r_'Gncc;iij&erl. Fund cf II:e SiaIc. 211 anloufi; eq~ivalent 
trl r;rc;cccilr; af ccS5 r.r;:!ii;ed b:J (%e Sra:ct Governmen! in the preceding 
financi:< yezr atlsj sh2;1 p!;:ce it 13 cr%:tjit of a sep~a!~ lucd  ti^ be c~i11.d 
TI:, Eli.ciricli :;iEvej;,Dnialf F:,iid :;n2 so::ll crtd'll ic':, :be s;:id fulld shrill 33 
cspen~3ii:;rc ci;;,i-cei: i]lt: Cc?i?solid-;tcd F':!r,l o!' th:: .s:ai!- G:~vcral;aent. of 
Mndhy:.r Pra:ic:.h. 
v ..-- - ---- - (IWEI~W TWq@, f<m 12 1982 
a?-- -- 
. (3) The amount in the credit of tho fund shall, at the discretion of the 
State Government be utilised for- 
(a) research and development in the field of energy including electrical 
energy as well as other conventional and non-conventional 
sources of energy ; 
(b) improving the efficiency of generation, transmission, distribution and 
utilisation of energy including reduction of losses in transmission 
and d$$bufk~n ; 
(c) research in design, construction, maintenance, operation, and materials 
of the equipment used in the field of energy with a view to achieve 
optimum efficiency, continuity and safety ; 
(d) survey of energy sources including non-perenial sources to 
alleviate energy shortage ; 
(e) energy conservation programmes ; 
(f) extending such facilities ancl services to the consumers as may 
be deemed necesszry ; 
(g) creation of a Iaboralory and testing facilities for testing of electrical 
appliances and equipments rad other equipments used in the 
field of energy ; 
(h) programmes of training conducive to achieve any of the above 
objectives ; 
(i) transfer of technology in the field of energy ; and 
(j) any other purposes connected with improvement of generation, 
transmission, distribution, or utilisation of eleotrical and other 
fms of energy, as the Stae Government may, by notification, 
specify. 
Explanation-In this sub-section ''energy" includes all conventional and 
non-conventional fonns d energy. 
(4) If any question arises as to whether the! purpose for which the fund is 
being utilised is a purpose falling under sub-section (3) or not, the decision of 
the State Government thereon shall be final and conclusive. 
4. The provisions of sections 4 to 9 (both, inclusive) of the Madhya 
Pradesh Eilectribty DuLy Act, 1949 (X of 1949) and the rules made thermndw 
shall mutatis mutandis apply to cess under this Act as they apply to levy of 
duty on sale or consumption of electrical energy unde~ that Act and for that 
purpose reference to "duty" or "electricity duty" in the said Act or the rules 
made thereunder, as the! case may be, shall be construed as reference to "cess". 
PART 11-URBAN DEVELOPMENT CESS 
5. In this part,- 
(a) "cess" means urban development cess levied under section 6 ; 
(b) "law relating to local authdy" means - 
(i) in the case of a municipal corporation, the Madhya Pradesh 
Municipal Corporation Act, 1956 (No. 23 of 1956) ; 
(5) in Yhe case of a municipal council or a notified area cmmiittee, 
the Madhya, Pradesh Municipalities Act, 1961 (No. 37 of 
1961) ; 
Madhya Pra- 
desh Act No. X of 
1949 and rules 
made there- 
under to apply. 
Definitions. 
$ (iii) ia the case of a Special Area Development Authority, the hladhy 
1; ~radesh, Nagar Talha Warn Nivesh Adhiniyam, 1973 (No. 23 of 1973) ; 
(iv) in llle case of Cantonment Board, the Cantonment Ac!, 197 
(I1 of 1924) ; 
(cj -'local auihority" means a municipal corporation, m~tnicipal council, 
notified uea committee, special area development authority or 
a cantonment board, as the case may be, constituted or deem~t 
to have been constituted under the law relating to local authority 
concerned ; 
(d) "municipal area" means the area comprised within the limits of a 
local authority ; 
(el "Sampatti Kar Adhiniyam" means the Madhya Pradesh Nagariya 
Sthawar Sampatti Kar Adhiniyam, 1964 (No. 14 of 1964) ; 
(f) ''Urban Area" means the area of commercial or industrial impor- 
tance having population of ten thousand or above according 
to last census and which is not a municipal area ; 
(g) words and expressions used but not defined in this part and defined 
in the law relating to local authority or the Sampatti Kar Adhi- 
niyam, shall have the meanings respectively assigned to them in 
the said law or the Sampatti Kar Adhiniyam, as the case max, 5- 
Levy of cess on 6 (1) There shall be charged, levied and paid lor each year an 11 '7: 
lands and Jevelopment ce~s on all lands or buildings or both situated in municipal ared 
buildings. or urban area at the rate of 5 per centum of the annual letting value or 
annual value : 
Provided that where the lands or buildings or both are in occupation 
of the owner himself, the rate of cess shall be one half of the rate aforesaid : 
Provided further that no cess shall be charged, levied and paid in res- 
pect of lands or buildings or both, the annual letting value or annual value 
whereof is less than ten thousand rupees. 
(2) The cess charged and levied under sub-section (1) shall be in addition 
to tax charged and levied on lands or buildings or both in respect of annuti1 
letting value or annual value thereof under tbe law relating to local authoritd 
or the Sampatti Kar Adhiniyam, as the case may be, and shall be payable by 
the ownw in the same manner as that tax. 
(3) Subject to the provisions of this part, the provisions of the law 
relating to local authority or the S. mpatti Kar Adhiniyam, as the case 
may be, and the rules made thereunder shall apply to the cess ac3 if the 
cess were a tax levied under th~ ,aid law or the Sampatti Kar Adhiniyam, 
as the case may be. 
Collection of 7. (1) Subject to the other provisions d this part and the rules made 
cess, etc. thereunder, ths authorities for the time being empowered tb assess, reassess, 
colle& and enforce payment o£ tax on lands or buildings or both in respect of 
the annual letting value or annual value thereof in. municipal area (M urban 
area, under the law relating to local authority or the Sampatti Kar Adhin;ylarr 
as the case mav be. shall, on behalf of the State Government ascPsq. 
reassess, collect and enforce paymmt of cess, including any penalt~y 
p,?yable by the owner and for this purpose they may exercise dl or any 
of Ihp powers. tl-1~~~~7 {lave ~mder the said law or Adhiniyam. 
k. ~ib- m, Rn 123;1:ii8 I:,~~ 
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97 -dS 
% The proceeds of (hs ass collected by a local authority shall after 
deducting therefrom such SUni of money on account of collection charges as 
the State Government may Ex, be credited to the account of the Staic: 
Government at such intervals and in scch manner as may be prescribed and 
sfla]] be applied to urban development schemes particularly to slum c!earance. 
F.ART 111-CESS ON TIWXSFER CF VACANT LAND AND L~Q~ 
USED FOR 'I333 PWOSE OF AGRPCULTmE 
8. in lhis part,- 
Dednitfon 
I' 
(a) ''vacant land" meam open land, not being rnai~ly used fop the 
5 purpose of agriculture ; 
(b) expressions "agriculture" and "land" shd have the meaDinls 
assigned to these expressions in the ?4adh:~a Prndesh E~~ 
k Revenue Code, 1959 (No. 20 of 1959). 
I 
i 
1 9. \I) Thcre shall be charged, levied and paid a cess oft nansfer of 
I 
Levy of cess on 'vacant land and land used for the purpose of aoricullure at a rate of five per transfer 
i centurn of the value of consideraiion for such transfer. vacant land. 
(2) The cess charged and levied under sub-section (1) shall be paid and 
recovered along 16th the registration of instrument of transfer of the vacant 
I land and land used for the purpose of agriculture. 
(3) We cess shall be payable by the persbn by whom the stamp duty 
is payable under the Indian Stamp Act, 1899 (I1 of 1899). 
(4) Notwithstnnding enything contained in the Registration Act, 
1908 (XVI of 1908), no officer thereunder shall admit to registration 
document uniess the cess charged and levied under sub-section (1) is paid in full. 
(5) The proceeds of the cess sllall be applied to rural devebpment 
specially for providing employment in rural areas. 
PART IV-CESS ON STORAGE OF COAL 
10. (1) There shall be levied and collcctecl 0;; all storage of coal ~~i~~~~ LRVY of cess on 
ihe State in which coal is stored after being raised and despatched froln storaie of coal. 
j-ollieries in the State a cesn at the rate of two rupees per ton of coal qored. 
b (2) The ccss levied under sub-section (1) shall, subject to and in accord- 
1 ance with nlles made in this behalf, be collected by such agencies and in 
such manners as may be prescribed, and shall be applied towards develop 
ment of coal bearing areas, 
11. (1) The State Government may, after previous publication, ,nake Power to make iules tc carry out the purposes of this Act. rules 
(2) All rulei made under this section shall be laid on the table ,f the 
Legislative Assembly. 
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