Vidhi Codex

Bare Act

Mineral Rights Tax, Act, Gujarat Year 1985

Tax198524 sections

This law imposes a tax on mineral rights for mining lease holders in Gujarat. It applies to anyone holding a lease for specified minerals, including their agents or contractors. The state government sets the tax rates and appoints officers to assess and collect these payments. The Act ensures that mining operations contribute financially to the state by requiring regular returns and allowing officials to assess tax based on those returns or their own judgment if information is missing. It is designed to generate revenue from the mining sector.

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. Liability to pay tax.
  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. SCHEDULE

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