Vidhi Codex

Bare Act

The Gujarat Mineral Rights Tax Act, 1985

Tax198524 sections

The Gujarat Mineral Rights Tax Act, 1985 establishes a legal framework for levying and collecting taxes on mineral rights across the State of Gujarat. It applies to mining leaseholders, their agents, and contractors who extract or consume specified minerals such as limestone, bauxite, and lignite. Leaseholders must maintain records, submit periodic tax returns, and pay the prescribed tax into state treasuries. Taxation officers are empowered to inspect mines, assess taxes, issue penalties for late payments or evasion, and handle appeals. This legislation matters because it provides the state government with revenue from mineral resources while ensuring regulatory oversight of commercial mining activities.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and collection of tax on mineral rights
  4. 4. Power to amend Schedule
  5. 5. Submission of returns
  6. 6. Payment of tax
  7. 7. Assessment of tax
  8. 8. Taxation Officer to assess tax when return not made
  9. 9. Tax escaping assessment
  10. 10. Payment of tax assessed
  11. 11. Recovery of tax etc.
  12. 12. Appeal
  13. 13. Revision
  14. 14. Refund of excess payment
  15. 15. Maintenance of account and register
  16. 16. Power to order production of accounts etc.
  17. 17. Power of entry and inspection
  18. 18. Penalty for non-payment of tax
  19. 19. Offences and penalties and competent court
  20. 20. Offences by companies
  21. 21. Compounding offences
  22. 22. Protection of action taken in good faith
  23. 23. Power of State Government to make rules
  24. SCHEDULE. (See section 3)

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