The Odisha Rural Employment, Education and Production Act, 1992

 
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The Orissa Rural Employment, Education and Production Act, 1992 
 
Act 36 of 1992 
 
 
 
 
 
 
 
 
Keyword(s): 
Fund, Land, Mineral-Bearing Land, Proceeds of Tax 
 
Amendment appended: 21 of 1993
 
100 
ORISSA ACT 36 OF 1992 
THE ORTSSA RUW EMPLOYMENT, EDUCATION AND 
PRODUCTTON ACT, 1992 : 
Smom 
1. Short title, extent and commencement 
'. 2. Definitions 
3. Rural Employment, Edncation and Production tax 
4. Payment of talc 
5. Appeal, revieion and review 
6. Rural Employment, Education and Produc[ion Fund 
7p Application of Fund 
' 8. Power to make rules 
SCHEDULE 
. ORISSA ACT 36 OF 1992. 
8THE 0lXBS-A BUR& EMPILQYMTZNT, EDUCATION AND 
PRODUrnON Am, 1w 
18eceivcd Be men$ of the Governor on the 26th December 1992, tirs~pubflshd 61 
an extioordlnary isme of the Orissa Gaze-he, dated the '29th 'December 79921. 
AV ACT TO PROVIDE FOR ADDlTIOPAL Rmw- FOR PROMOTION DP EI)UCA~~ AND WWYMIWT ZH 
R-W nRllAS AND FOX RURAL EMPLOYbEHT, HDUCAnF)N ANI) PBOD~~ PROQUMI&- 
b it m&d' by the L&I&%xe of the Stste of &ina in the F.r&j&d Year 
M kBo Rep~3Ik OF Wia k~Bd!m~s :F 
-- 
Shorl till 4. (1) This Act may be c8lIcd the 9rissa Rilral Employment, Fducation md .x.:&? .a!' .-,,,. Produetioa Act,, 1992. 
=c74t. 
(2) It extends to the WhoIe of the State of prissah 
(3) ~t shall &o into for= on spch date as theStatc Govemhent mayt by 
notification, appoint. 
Dehitiom. 2. In this Act, dess thc context othbrv!&c requires,- . 
(a) uamual value"' in relation to a financial year mean+ 
(i) in rclation to land held by a raiyat, the rent payqblq by raivat 
to the landlord immediately under whom he hoIda ac land : 
*For lhcBill, sc~ Orixra Gazcltc, Exttaordinaiy, dnted the 13th JdY' 1992 (NO. 964) ' 
 or Rcport or the Select Committee, scc 0HUa GazeItc, Extraordinary, dated tho 19th wk 19R 
(No. 1412) 
Provided that in case of lands held on payment of rent- in kind or 
partly in cash and partly in kind, the annual value shall be calculated 
according to the rate of rent asscsscd for neighbollring lands of a similar 
description and quality and if such mcthod of calculation is, in the opinion 
of the Board of Rtvcnuc, impracticable in any particular casc, according 
to such other fair and equitable mcihcd which the Board may apFrove for 
the case ; aad 
(ii) in relation to Iand heId under lease for industrial or any other 
purpose, not being any mineral-bearing Iand, the rent payablc by the 
lessee in respect of such Iand to tbc Government. 
(bJ "Fund" means the Orissa Rural Employment, Education and Production 
Fund established undet section 6; 
(c) cLland" means land of whatever description which is cultivated, 
uncultivated or covered .with ,mrer, ad includes a11 benefits to 
arise out of land and things attached to lhe earth or perrnaneatIy fmtened 
to anything which is attached to tbe earth, but does not ,include crops of 
any kind, or houses, shops:or &w'bdMlngs ; . 
(d) "mineral-baring land" means mineral-bcadng land or quarry - held 
for carrying on mining operations ; 
(e) rpreseribed" means prescribedoby rub 
(f) 4'proceeds of tax" means the procceds of tax levied under seation 3 ; 
(g) "rules" mems rules made under this Act ; 
(h) "year" means the qoancid yea. 
~d emp- 3. (1) On and, from the commencement of this Act, all lapds shal I be liable to . . loy mcqt, 
edumtron paymeat of rural employment, education and production tax assessed jn the manner 
Pmdup hereinafter prw~ided : tion tax. 
P~ovidcd that nn y land which is liablt to payment of cers uhder tllc orissa On'ssa Act, ,. 
Cess Act, 1962 shall not be liable to paymcnt of rural empl9mcnt, education and 11 of 1962. 
production tax. 
(2) The rate per year at which such tax shall bc levied shaI1 bc- 
(0) in thc casc of laud other thar~ mineral-bearing land, Hty percenturn ef the 
annual value thereof; 
(b) in the case of a mineral-bearing land in relation to any mificral other thnn 
coal, Ihe rntc as the S tatc Gover nrncnt may, from time to i;rnc, dctemioe 
j, respect thereof by rules; and 
(,I in the casc of a mineral-bearing land in relation to coal, thu rate as speciiied 
in the Schedule. 
(3) mc Slate Government may, by notification, amend the Schedule fmm time 
tirnc so as to enhance or reduce thc rate of tax specified thcrejn : 
rIovided that every such notification shall, as soon as it is publishr.:!, bc laid 
bcfor0 the Statc Legi~lgtu~e for a total pcriod of f0urte.cn days which may be 
ornprised in one or more sessions: 
(4) The rata of tak that may either be determined under clauaa (b)' of 
rub-action (2) or enhamid or rbduccd by amkdment d tho '~ohedulc under ; 
, eubsectioa (3). shall be so determined or, p.s the case may 6e, enbanced or reducd, 
that the rate fi~erl in case of any mineral-blaring land ia rclation to a mineral 
does :lot exceed the average annual i~aom.: FCJ.P AI tLe mineral-bearing lands in the 
State in relation to that mineral during the two consecutive years immediately 
precedinc the year in which the rat: is so limd. 
4. (1) The tax payable per year under sub-section (1) of seciion 3- 
(i) in respect of land held by a laiyat shaIl be paid by the raiyat, for the 
. land he hclds, to the landlord under w horn. he holds the lands; and 
(il) in respect of; any land held under lease for industrial o,r any other 
Q 
pu;pose, not being any mineral-bearing land or land held by a raijatr 
shall bc paid hy the lessm to the leisor, 
in such manner, at such intervals and by such dates as may be pracribed, and for 
tbe purposes of this sction, the provisions coritained in sections 8, 9-A, I~A, 10-B, 
12, 1 3, 14, 15, 16, 17, 18, 19 and 20 of the Orissa Ccss Act, 1962 &hall mur& , 
OrisPsAcl 11 mrandis apply. cf 1% 
(2) Notwithslandiag anything coatained in any other Act,- 
(a) the tax payable for a. yeqt under sub-&tion (1)- of scctioa 3 in r-t 
of a mineral-bearing land shall be paid by the who holds sneh 
land to such authority, not being iofcrior in rank to that of a Mining 
Oficer or af a Deputy Director of Mines in charge of a mining circle. 
ae the Stare Gcrvcrnment may, by aotiEcation, specify (hereinafter 
referred to as the notificd authority ), in such manner, at such iatmsls . 
and by such datc or dates as may be prescribed; ' 
(b) cvery hplder of a mineral bearing land shalI be liable to pay, by way 
. of penalty in default of payment of tax payable by him under clause (a) 
for any ycat by. the prescribed date, ah amount not exceeding the . ..em 
amount of such tax payable far such year, as may be imp& by the 
notifid authority at the time of asscssmen5: of such tax under clause (c), 
in the manner prescribed: 
Prt?vidcd that the amount of penal9 that m+y be so imposed shall i , n no 
case, bc less than an amount as may be equivalent to a simple interest 
c~ieuIated at the race ofeightccn Pcrcentum pcr annum an 'such unpaid 
amount of tax for the period inlervefliag btlwecn such prarihd date 
, and the date when the pcnalty is so imposed: 
Provided further that the notified authority shall give thc holder , 
mincral-baring 'land a reasonable opportunity of kin2 heard before 
imposition of such pnalty; 
(c) the 1a.x pavable under clause (b) of sub-sect ioa (2) OF section 3 S~II be 
xsessed by the notified authority in the manner prcxrihd; 
' 
(d) recovery of lhc tax assessed mder clause <c)or refund of any amount bf 
such tar Sound to havc been paid in excess affer assessment shsll be 
in the manner prescrihd : 
provided tbal thc notified auulority may proceed to rt&er any unpid 
amount of the tax assessed as if it were an arrcar of hnd revenue; 
APE J1 
psvlslon CU4 
review. 
R ura! 
Emplo)mmt, 
Educetion 
and 
Production 
Fund. 
~pplIcaU0n 
of Fund. 
(4 -everybdder oP~ niineraFbeailaglaad $ball be liable to pay, 4y way ~t 
. pedtgm default' wlibotit rka-soaabk cauae of payment of the tax psses~Cd 
@dir clause (c) by The date specified in the ndtice of dcvand issued in Ibis 
' Milf, an amount, not - exceding the amount of such (ax so remaining 
ttapdid; ha' mag be imposed by the notified aurba!ity in ,the ,qmner 
Iprecthf: 
. Provided that the amount of penalty that mey be so imposed shall, in no 
case, b~rIese thau ss am~ua :wy tidm sgafoalcnt to e -dppla interest 
calculated at the rate of ,eighteen percenturn per anaum QP such unpaid 
amount of tax Tor the pe'rlod intervening bztwecn the datg specified in the 
ddtiZe and the date when such pnalty is so imposed : , 
Proulded further that the notified authority sball gig the holder of a 
mlndlbearing land a -reasoaabI& opportunity of being beard beforo 
imposition of such penal! y; 
(i) the qot i6cd arrthurity sha, in th prcscrribed manaar; pay a Bimple intoroct 
41 the vtto ol eighteen percentw Rer aawm fqr caah msorh of delay in 
making refund to any b~lder. QC 9. minerakbariog laod sf Qa amount of 
tax paid in excess, when such excess payment arises out or, an order paseed 
6 an appeaI, rcvision or review under section-5, from the &st ,day af tho 
month next foIlouihg the , expiry -of Ihree months from the date bf such 
ordw up tp ?be rnoptb prewding tbe month in whicb tho rchad h made 
mmc'b~ (dl, upon the awunt of thotax dltndhble (J him according 
~a su~k order: - 
(gl in alalating the Interest payable under clause (f), Jbt amount gf intercd 
calaulatcd sball be rounded off to the nearest multiple of teq ruycts and, 
\ 
Psr tbis purpose, aay amount less than five rupees sbaU be ignored; 
(h) the State Government or the potified authority may appoint pemns ta 
mist tho notiftad authority; 
IC) any powcts, duties or functik . of the-, nofified authadry may tm 
delegatad to aqy person appointed under clausc (SI) i~ such manner as 
my b prescribed. 
5. An appeal, revision or review, as the case may bu, from an order of assessment 
or any other order passed under section 4 shall lie to such aut$o*ty, on such 
mdita and in ~uch manner as may ba prescribed. 
8. (1) Thcre shall be established a Fund to ba wlled tbe Orlsm Rural Bmploymcot, 
Edmation and Production ~und which ahdl be admioistcrcd io ~uch manner may 
(2) The Fund sball consist of- 
(a) all pr~eeeds of tax; J 
(b) any sum granted by the State Government; end 
(e) any other sum received from any source whatjmvet. 
7. Tbq Fund shall be utilised by the State Gavcrment for the implemcntatjon of 
production programme and for promolion of education and rmptoyment in 
rJrd arms; witb special emphasis to backward rural areas, for wbich, the-State 
Goycrmeat shall take appropriatt measures by drawing Such effective educational 
programme as may be result oriented in reducing the level of illitcracj to a &sirable 
extent in rural areas and such eflective rural production- programme as miy 
productive, emFloyment-~riented, suil able for local contitions &d be easily 
fitted into overall strategy of agriculture and rural development pertaining b tha 
mmor irrigdtion, drainage, ffood control, water conservation, Iand reclamation 
and development, soit donscrvstion, Camtry develo@ent; dafiy, poultry and fishery 
development and. matters of similar nature which are wnploymenl-intensive and 
capable of prdducing aseets of durable ndwo b cpnsonm ,with all round 
development of rural artas. 
Powor b 8. (1) Tht State tioyernmmt may, by oorificarbn, make fifes for carrying out the 
- provisions of thip Act 
(2) In particular, and without prejudie to f he gcnvdity of tbe fordgoing 
power, such rules may. provide for- 
( the manner of calculation of avciagc annul income from mineral- bearing 
Isnda for the purposes of sub-section (4) of iection 3; 
(b) submission of returns and other reIevant i~rormation aa may be necessaq 
for the purposes of sub-section (2) of section 4; anid 
(c) all other- .ma tkrs which may b, or are muired to be, prescribed 'and- 
this Act. 
(3) In making any rule, the State Govement may dirm tbet a breach thereof 
 hall be punishable with fine not -=ding five hundred rupees and when the breach 
is a continuing one, with &ily fine no't excedlng twenty rupees during the contiouanw . 
of the breac:h. 
SCHEDULE 
Description of mineral bearing,hd 
I' 
Rate of tux per 
year per acre. 
[ORISSA ACT 21 OF 19931 
THE-'ORISSA'RURAL EMPLOYMEN~,'EDUCATION AND PRODUC TION 
( AMENDMENT ) ACT, 1993 
1. Short title and commencement 
2. Amendment of Section 2 
3. Amendment of Section 3 
4. Amendmont of Section 4 
, . 
5. Amendment of Section 8 ' 
, 7. . . 
6.- ' ~mendrncnt of Schedule 
7. Validation 
8. Repeal and savings, 
ORISSA ACT 21 OF I993 
*THE ORISSA RURAL EMPLOYIMENT, EDUCATION AND PRODUCXION 
(AMENDMENT) Am, 1993 
[Received the assent of the Governor on the 3rd Decembzr, 1993 first publishedin an extraordinary 
hue of the Orissa Gazette, dated the 6th Decemb~r 1993.1 
AN Am TO AMEND THE ORISSA RURAL EMPLOYMENT, EDUCATION AND ~oDUC~ON ACT, 1992. 
B~it en&M by tbc Legishtature of the State of Oriaa in the ~ortflourth 
Year of the Republic cf lndia as follow:- 
shoa title 1. (1) This Act may be called the Orisgs Rural Ernploymcnt, Education and 
an* Production (Amendment) Act, 1993. commenm- 
mcpt. 
(2) This scction, section 7 and wction 8 shall h deerncd to* have come into . 
force c n the 27th day of September, 1993 and the remaining prov1sion6 of this Act 
s holl be deerncd to have come into force on the 1st day of February, 1993. 
~~~d~=~b 2. In section 2 of the Orissa Rural Employment, Education aod Production 
of acction 2 Act, 1992 (hereinafter referred to as the principal Aet), after clause (0). the following 
elnuse shall be inserted, namely :- 
'(a-I) "ccalbearing Iand" mean6 any land acquired or declared from tim: 
t time undcr any law for the purpose of obtaining coal'; 
Amendment 3. In secticn 3 of the principal Act,- 
of stetion 3. 
(a) in sub-section (I), for tb words "in the manner hereinafter provided", the 
words "in the prescribed manner subject to provisions hereinafter costai- 
ncd" shall be substituted; 
(b) in sub-section (2) for c1aUe.s (b) and (c), the following clauses &a11 
respectively be substituted, namely: - 
"(b) in the case of any mineraI- bearing land otber than coal bearing land 
he rate as may be piescribed from time to time in respec 
thereof; and 
(c) in the me of coaI bearing land, the rate as specified in the 
Schedule."; and 
(c) for subsection (4), the following sub-section shall be substituted, namely: - 
"(4) The rate of tax that may either be prescribed in pursuance ofcIause . 
(b) cf sub-section (2) or enhanced or reduced by amendment of the 
Schedule under sub-section (3), shall be so prescribed or, as the case 
may be. enhanced or reduced that the rate fixed in the case of- 
(i) any mineral bearing Iand other than cod bearing land, does oat 
exceed the average annual incame from all such mineral bearing 
lands in the State during the two conSecutive years immediately 
preceding tbe year in whleh the rate ia so Gxed; and 
(ii) coal bearing land, docs not exceed, in The aggregate, fifty per cent 
of the rate specified in the Schedule on tho date of publication of 
this Act in the Gazette." 
Amendment 4. In section 4 of the principal Act,-- 
d section 4. (a) su b-section (2),- 
(i) in clause (b), for the word "year" wherever it occurs, the word 
"period" shall be substituted; 
(ii) in clause (c), for the word, brackets and letter "cIause (b)", the 
words, brackets and letters "cIauss (b) and (c)" shall be substi- 
tuted; and 
(iii) the provisd to clause {d) shall be omitted; and 
(6) after subsection (21, the foUowing sub-section shall be inserted, namely:- 
''(3) The notified authority shall ,iecover rhe zssessed amount of tex and 
penalty, if any, a6 an arrear of land revenue." 
*For the Bill Sea 0ri;sn Qazerte, Extraordinary , dakd the 1st November 1993 (No. 1435) 
Amendment 5, In section 8 of the principal Act, in sdb-section (31, the words "and that 
of section 8. such fine shall, without ~rejudice to any other mode of recovery, be recoverable aa 
au arrear of land reknue" ihall be added at the end. 
Amendment 6. In the Schedule to the principal Act, for the words A "Land bearing Coal" 
orSchcdulc. appearing in column (1) theFeof, the words 'cCoal b:ariag land" shaIl be 
substituted. 
vali da~ion. 7. (I) Notwithstanding anything contained in any judgement, dccree or order of 
any Court, all actions taken, thing6 done rules made, notifications issued or 
purported to havz been taken, done, made or issued and tdes r:aIised under or in 
pursuance of the principal Act prior to the date of commencement of this section 
uhall be deemed to have been validly taken,done, mlde,issued or realised, as the 
case may be, as if sections 2,3, 4, and 8 of, and the Schedule to the principa! 
Act as amended by this Act had been in force at all material tims.whea such actions 
were laken, things were done, rules were made, notifications were issued or taxes 
were realised, and, accordingly, no suit or other promding shall be maintained or 
continued in any Court for the refund of t5e tax realised under the principal Act as 
stood pnor to the said date. 
(2) For the rzmoval ol d~ubts it is h:reby de:Ilrzd that - 
(i) nothing in sub-section (1) shall be construed as preventing any 
perEon from claiming refund of any tax paid by him in excess of the 
amount due from him under the principal Act as amended by thi8 
Act; and 
(ii) no act or omission on the part of any p:rson, b:€ore the coming 
into force of this section, shall b: tisblt to any --penalty whioh would 
not have been so liable if this Act had not corns into force. 
and 8. (1) Thz Oris61 Rural Employaaat, Ed~c ltioa and Production  mendme men') Orisr. Ordim 
Savinp. Ordioanec, 1993 is hereby rzp:aled. nanec No. 7 
o E 1993. 
(2) Notwithstanding such mpeaI, anything done or any action taken uads~ 
the principal Act as amended by the said Ordinance shall be deemed to have been 
done or taken under the principaI Act as amended by this Act. 

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