Vidhi Codex

The Gujarat Rural Development Cess Act, 1984

The Gujarat Rural Development Cess Act, 1984

Tax198418 sections

The Gujarat Rural Development Cess Act, 1984 mandates a tax, known as a rural development cess, on land in Gujarat used for excavating and extracting mineral oils such as petroleum and natural gas. It applies to individuals or companies holding such land, requiring them to file regular returns, maintain production accounts, and pay a cess up to twenty percent of the annual value of the extracted mineral oils. The collected funds are deposited into a specialized State Rural Development Fund dedicated to financing development in rural areas. The law ensures compliance by empowering state authorities to inspect operations, impose penalties, and handle appeals.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Definitions.
  4. 3. Rural development Cess.
  5. 4. Liability to pay cess.
  6. 5. State Rural Development Fund.
  7. 6. Payment and recovery of cess and furnishing of returns.
  8. 7. Penalty for failure to pay cess.
  9. 8. Appeal.
  10. 9. Revision of orders.
  11. 10. Maintenance of accounts and registers.
  12. 11. Powers to order production of accounts.
  13. 12. Power of entry and inspection.
  14. 13. Offences.
  15. 14. Offence by companies.
  16. 15. Protection of action taken in good faith.
  17. 16. Power to make rules.
  18. 17. Repeal and savings.

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