Vidhi Codex

Andhra Pradesh Mineral Bearing Lands (Infrastructure) Cess Act, 2005

Andhra Pradesh Mineral Bearing Lands (Infrastructure) Cess Act, 2005

Tax20059 sections

The Andhra Pradesh Mineral Bearing Lands (Infrastructure) Cess Act, 2005 provides for the levy and collection of a dedicated tax on land used for mining activities across the state. It applies to individuals and companies operating on mineral-bearing lands, establishing guidelines to assess and collect cess amounts. The law outlines mechanisms for appeals, government revision, and enforcing payments as arrears of land revenue. This legislation matters because it creates a dedicated funding source to construct and upgrade regional infrastructure, ultimately driving faster industrial growth and mineral resource exploitation throughout Andhra Pradesh.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and collection of cess on mineral bearing land
  4. 4. Determination of Cess
  5. 5. Appeal
  6. 6. Revision
  7. 7. Cess to be recovered as arrear of land revenue
  8. 8. Power to make rules
  9. 9. Repeal of Ordinance 22 of 2005

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