Vidhi Codex

Bare Act

Rural Development Cess Act, Gujarat.Year 1984

Tax198417 sections

This Act imposes a tax called the rural development cess on land used for extracting mineral oils like petroleum and natural gas in Gujarat. It applies to anyone holding such land for excavation. The tax is calculated as a percentage of the annual value of the oil sold, with a maximum rate of 20 percent. The revenue is specifically designated to fund the development of rural areas within the state. The tax is recoverable as land revenue, and penalties apply for wilful non-payment.

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

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