Bare Act
The Chhattisgarh Karadhan Adhiniyam, 1982
The Madhya Pradesh Karadhan Adhiniyam, 1982 (applicable to Chhattisgarh via adaptation), is a taxation statute designed to generate revenue for specific public development projects. It mandates the collection of three distinct cesses: a school building cess on large landholdings, a forest development cess on the sale of forest produce, and a mineral areas development cess on mining leases. These funds are channeled into the State’s Consolidated Fund and subsequently allocated to dedicated funds for constructing primary schools in rural areas, afforestation efforts, and developing mineral-rich regions. For citizens, this means additional levies on specific economic activities, ensuring that those utilizing state resources contribute directly to local infrastructure and environmental sustainability.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of school building cess
- 4. Constitution of primary school buildings construction fund
- 6. Definitions
- 7. Levy of forest development cess on sale or supply of forest produce
- 8. Definitions
- 9. Levy of mineral areas development cess on land under mining lease
- 10. Power to remove difficulty
- 11. Power to make rules
- 12. Power to remove difficulty
- 13. Power to make rules
PDF: pending for this language.