The Madhya Pradesh Gramin Avsanrachna Tatha Sadak Vikas Adhiniyam, 2005

ji id

<T-oT T-Frer & fa EERE ’ dof. ie hor fede

SF BRI 9 STA % forgave ERAT Dp TH, H.-108-S91-03-05.. ITAR-TA F. E-T, T § Neat : F9,9.-04 Tei-03-05, Gd (1 A BE KR P ‘ (EC) : NN (00 bg $ » ; ER TE a sp % : : : Fs db Rae - Had 3 | FAS] TO EER fo 31 a coos go, i 19m pv 3 i & ; 7 & = or = —= — Sop: fof six fool wmf foamy oe 7. 1630-99 FERTE-SH(N.) eae Fast S91 3 Ferns ra, Tr feo 20 90 2005 1 rarer 1 orf Sr @ 9%, Tg, SR Fe fo Se fe ST a ? Es ae oa wi 0 Fook Ay i HERI HT STE To He fae Siffre, NE ia | 2. Efe Sm, frm ae wee. BE i pe i i i 2g A R. fear, : Sa wba fk £

(1) इस अधिनियम के प्रारंभ होने पर समस्त खनिजधारी भूमि पर ग्रामीण अवसंरचना तथा सड़क विकास कर इसमें इसके पश्चात् उपबंधित रीति में उद्गृहीत तथा संग्रहीत किया जाएगा। (2) ग्रामीण अवसंरचना तथा सड़क विकास कर, समस्त खनिजधारी भूमि पर, ऐसी खनिजधारी भूमि के वार्षिक मूल्य के बीस प्रतिशत से अधिक न होने वाली ऐसी दर पर प्रतिवर्ष उद्गृहीत किया जाएगा, जैसी कि राज्य सरकार, अधिसूचना द्वारा इस निमित्त नियत करे, और भिन्न-भिन्न खनिजधारी भूमि के लिए भिन्न-भिन्न दरें नियत की जा सकेंगी: परन्तु किसी ऐसी खनिजधारी भूमि के मामले में, जहां लगातार दो या उससे अधिक वर्ष में खनिज का कोई उत्पादन न हुआ हो, वहां ऐसी भूमि ऐसी दर से कर के उद्ग्रहण के दायित्वाधीन होगी, जैसी कि विहित की जाए: परन्तु यह और कि राज्य सरकार, किसी ऐसी खनिजधारी भूमि के संबंध में तीन वर्ष की किसी कालावधि के दौरान एक से अधिक बार कर की दर में वृद्धि नहीं करेगी। (3) राज्य सरकार, उपधारा (2) के अधीन कर की दर नियत करने के पूर्व ऐसी रीति में समिति नियुक्त करेगी, जो विहित की जाए, जो राज्य सरकार को उस दर (रेट) की सिफारिश करेगी, जिस पर कर उद्गृहीत किया जा सकेगा। (4) उपधारा (2) के अधीन जारी की गई प्रत्येक अधिसूचना राज्य विधान सभा के पटल पर रखी जाएंगी।

कर के आगम को राज्य बजट के एक पृथक् लेखा-शीर्ष में रखा जाएगा जो ऐसी रीति में प्रशासित होगा, जैसी कि विहित की जाए।

J wey To, fet 31 A 2005 _— wowRw AfutEm : IE © TW Rook. : = TERR TRAT STEHT AUT HEH Fret Aim, Rook, § [fect 29 mr, 2005 = Taare oF argc wry gf; Sree der re (ora) Rev 91 wd, 2005 we = wt SR wp! ton Sf fer Te 3 Tl SS ts rr erga i were 3 ford ue wer vg uE, dal he wr rr 3 rl a sate ee a Fre we 4 wg offre dm fx (x) ta suf ie Te Te ed a fr sf, Jao

1. (2) Fo fore Ted eR TR A. a. FE : EE | fewer, a offre 9 Gd § AR ; at (%) fe fda ad 35 ely A a of wn fe ge @ sia & 55 fd Ti F I ad A wll & An whe of QTR BEE ue & wig swe gr gr Fear Sw, af 29 hed gf 3 wed 3 48 ah FH, FE, Yo, TE, A A, Ree wR a an a fo 3 TW, ff wo Hoe wg Ru We wf | fort on, ft 5% ft of & we fer 9 Sw gat ond srafe 1 | we ow Sh a fe fe A (i) 9 sd ¥ fo 3 fae : Feel lie dw ad aie a ffi we ef 7, 96 5 | word. — Ei 39 fad ad eh wr i fo ih a4 i wl Te 7, A A Aw wen go A SiR oR Sl SB aN ; : (a) “mem wid § wf an wt i SI a E : 2 (n) “orf wv" @ oe ® Qu whe, of PRR a ) ® Fi Sg (%) “wren qf! (wa ff ve) / sift & = 9, = wren FT F wae & fou felt fof & andi, TEE W, Sf an sig = EVE west wre, Rs 31 974 os 208 (1) EE Ie a) (®) “afm of (Reve fraftn dvs) § afd 3 AE uf feed wm si WE (for sic fafrm) sfufrm, sque (8j4e 1 ge) Fwy FE HE (F) # ao wen wh gf, sii ww dh % fe aie @ ek ga ! FEE yf wfinfa ; : (3 "TF arm" ¥ afd & ww 3 F a sre WOE am; 2 (®) "=" A aif § wm 3 oni SKE WE sr ur we fa ; wT; SiR x : 7 “ai 3 afm # fad. Bayo % (0) TW afbem & wiv 9 ww She fw a sed a ww ; (R) WHT Sica won Tew few, qo il it , Tf Sh mE Ee b ff Aa ¥ fw swe § afew 7 OF oh Gow w sd so dbp LA oe TE, SAE IF Ff Fran a, oi Refi bee of fo eon 8 aor a fram #t sn weit: yh dab i Mosbach a . ne SHE as : Bin eg fh ch and of re, wl 90 9 ses dF a on Sewer 1 1 6, 7 2 5 9 a ahem A i fi fofea = HW: aay 7 : dg 2 Pe 1 rf 0 wt) 8 ee 6s 7 % dA TF § of aw oN Ff WH owen Ee i
2. (3) Tw, ST (2) B Sf ERCP WO SE AMR
   • • wf, Sh fat 1 Sg, Sh Te wR A IWR () WR wo, foe we Girt 8 iF ‘ Co) we (R) Fa wl i sige fr yo eh ie. echoes
3. (0) WR 3 WwW (2) F onin wh ff we A 2 wT 9 Sey iE gw, YE of er ww dT sus TAR 2 sige She il _ ig a ‘a rll we fan Sem, Sh fa 9 Sm: OH one fi a Fo we a + SST eS goa onstrate E Bia wg oF =f ww § oft ofr § Et of wo sa a So FTE WA A for oie, vw Sf § ai ae FE EE = wT shine CHIN A ce
   • (R) fra of Se ww, fof 0 Tw fh FE ford HT (0 & LE fl wb i 0 ck Ru OW REE en, We ne fore 7a Se 2 5 9 of et 9, fe ge hw 0 eg se, afer fs 3 wn YQ a fd 3 Sr a of : 206 (2) Ted Ts, edie 31 T2008 : —_——
4. (2) 3991 (2) & Sie 3 We WHS BI 10 0G 0 FIRE fe Sem,
5. (0) 3 (3) F ane Fauifia Fi TA GE A RQ AR AFR TE HAE : Freon 3 wear sf #9 7 gm A oh Se Sh HF far we, oh favo a = (0) TT (2) 3 anf Flr TC A A ST eR i ®, =f grr Fe Tn @, SE Ta ee Se Ew Ie ww + weft. £3 # sre (2) wm sf gra wi fron % srw Q wf AE caf, 99 sda uh fe 3 ae & dt fot 3 doe ond wie & ww dr gs wv wd of ad fs IH RU SRW RA FT, A AE AT qo he wwe Ei eg sri Sea, vane ffl 4 1 rota dy dv sre wl wd TAH A FAA S&F orf] & wa 3% wey & dio aden mgd 9 a af FR a i od sit i | oie fi Sf gn 0 sr TO, a 2 FE ME HY TE Fw Ho $0 ow we Ee CR) ww wd gr ie arte, sve 3 wie srw, a #, % wie wom wif & (2) T WER A We WEE fod SE HS WH we FTE TX fg wm : ved . & fog. wh Wisi, = = fg i 3 ¢ R) wom wiv ot wf, wd ar ge, hie 4 sre forge. fey amy { = Ae A A oh eh wl renin TG, FAA Tw, fo we, goo ; Lil : bre Ee TATE Co. F&I HU AEF wu de én en a aR ACTA TE gm, Se Be ff WaT fi Se Hey LL Stik iE i i fo gn i a Wem Te od 8 snark TET SIN STEREO FEN JR 0h STW wa me a A Sram Tew! & UR qe fer fog fe sem, it fro : wer wri S. Wow Sf qu 46 Hg (2) FF anf FE fe mo wf, 5 TM HT AE affirm F of we WEE Hh AEE Te Fell wn fen wet % fl we v9 An RE fa mg, wd Toe WR, ke (1k TA YO) WR & ad #5 sy Si § TEE Wo. fod of 3 We 5 i a a a ee Fr wo wre wm TH STRA 3 STT § TE Hw Ew fh SH fg sre, To we Hr ST 0 ST (4) 3 ai Fre se 3 eg Ea, ae ao FRA TE ER. Ee i] HEAVEN TH, fei 31 we 2005 206 (3) i $2. (8) To TO, SUE gr, 9 SEE Fils 9 Fifa wd % fw fran fram wm @t wT ww, iF Bit (2) fare oft qm fet oe TREE RE wR fe 0 Fe A 3 Frese ae on 57H Q fret owe 3 few 3 wel on Te, Sol he ed (®) 0 3 WE (7) % ani WEE od we qe aE a g Eh bc LE RRR a dn nour

: £5 Ir (@) 4m 2 & WUE (|) < I Ter Wier #5 Frgf; Gh Ey +

aE (M) HR wwe (n) sd ode wit w Fat ale al (9) 79 whonlt A of & Jw A, fd of ofa wg Www as TUR (2) Fog Sn FE gm; EC 5 ug CRGRELIORE ELL a ES (fe va 5 i St on fo . wo fe seme; 2 «Fon a a Co) wd gw I (9) Sr ww Ren ; TAGE Ge Si Toe og ; (7) ww WER Fag HII (2) F Sie whe ws am ge He CLC wm fr hr ot i on re fr SE (3) TU TE, TWF Se fm a Sub t led 8 Sug = CL @ WR TRA 9 ew on Tw 8 oh a ow www i Er ER ER, Sh gem AF we RR vw RS fg fw rw sim Srl Rw cies a SE wm a ll coon calbuts | T00E EE bd = ww iin & ans #¢ Te FE FR fa wn hid RIS AR OR es: pe Ries Ei ra eH Rs io os Borin Bais i a Fro 5 Er wR aff & SE Se SO a afd so a Sl a wi wm ww sifu ¥ SET aim TH RAE SU Ea a TO TA ork ew fen rt 8 9 1 9 oe Eee eo FS EE aS (3) ¥ SEE ty 4 § Li “Se sri A Tew fa Saf, 2005 (FE 7 9 2005) RIRLRE sc nig Ga SFR} TAEE FR fran ST SR $a Er Sr 4 ; wa soli FOE 4 = is een Tg i Jerid ; Se

206 (4) wemey Td, fiw 31 a 2005 3 E BEE ee —— 3 MADHYA PRADESH ACT 3 : No.7 or 2005. FE THE MADHYA PRADESH GRAMIN AVSANRACHNA TATHA SADAK VIKAS A ; ADHINIYAM, 2005. i : E TABLE OF CONTENTS : i Sections : : 4 1. Short title, extent and commencement. Ei aed be 2. Definitions. fi E peed 0 3. Levy of tax. Tren : 3 ASA a 4. Payment and recovery of tax. = #h say 1 i 5. Appeal i EE " 6." Appointment of persons to assist competent authority. 5 4 7. Separate head of account for tax procceds. oe 8 Utfsaon of tix proceeds) 1 Tet vo evil aie BL. 9. Competent authority and other persons to be public servant. Base

§ Sao CARAAY IRS NBT SNRR ol SREN

• • 10. Protection; of action taken in gos Git pr y's Sigil © 11. Power to make rules. a 12. Power to remove difficulties. e SE al MADHYA PRADESH ACT Lohan 3 No.7 oF 2005. eee ie Rvs 9%: ps Add Fr nt in Ea THE MADHYA PRADESH GRAMIN AVSANRACHNA TATHA SADAK VIKAS ~~ : [Received the assent of the Governor on the 29th March 2005; assent first publishes 1 he “Ma a Pradesh Ga te ea a Em Se fen ct SHEE is An Act further to provide for additional resources for der elopment of inf ture and roads Be it enacted by the Madhya Pradesh Legislature in the Fifty-sixth year of the Republic of India as follows:— ECS see BR A ts Short title, 1. (1) This Act may be called the Madhya Pradesh Gramin AVG ba Sadak Vikas extent © and ini ak Rosy EAT § a

1. (2) It shall extend to the whole of the State of Madhya Pradesh. = ++ “ 4 : so o aay hs sige vg E-
2. (3) It shall come into force ‘on such date as the Sirk Bog may, by notification, appoint. RE gia Wigs 4 lS Fs Definitions. 2. In this Act, unless the context otherwise requires,— 5 H
   • (a) “annual value of mineral bearing land” in relation to a financial year, means one-half 4 of the value of mineral produced from mineral bearing land during the two years Ee. b-" J AAR Ta, fiw 31 3 2005 206 (5) —_—— As 20805) =.=. 260) years immediately preceding that financial year, the value of mineral being that ;: as could have been fetched by the entire production of mineral during the said ‘ fo two immediately preceding years, had the owner of such mineral bearing land 8 sold such mineral at the price or prices excluding the amount of tax, fec, duty, g royalty, crushing charge, washing charge, transport charge or any other amount i as-may be prescribed, that previled on the date immediately preceding the first Ne day of that financial year. pL v Explanation-L.—Where different prices are prevailing on the date immediately p eceding : i the first date of that financial year for different grades or qualities of mineral, E the value of mineral of each grade or quality produced during the two years ER | a immediately preceding that financial year shall be determined accordingly, ~~ ee Th . SERA iE Sal A E Explanation-IL—Where no prices of mineral are available on the date immediately fener Eo preceding the first date of that financial year, the price or prices of mineral shall HE Sie ; be determined by the State Government, in such manner as may be prescribed; 3 iia : E (b) “competent authority” means the authority as may be prescribed; i CEG i . pany E os Sera Sa - (© “appellate authority” means the authority as may be prescribed; gd sae fo a : ? a pe Hn ~ (9) “coal bearing land” means any land acquired or declared as such from time to time i Yow Eo Exe, ~~ under any law for the purpose of obaining coal; 3 i HEC al E fd © (© “mineral bearing land” moans any land which bears minerals, as defined in clause 3 be on : . (a) of Section 3 of the Mines .and Minerals (Development and Regulation) eh fi % Act, 1957 (67 of 1957), and held for ArT on mining operation and includes Vise To coal bearing land; SHE i (f) “proceeds of tax” means the proceeds of tet ec Section 3; La # (8) “tax” means the rural infrastructure and toads development tax levied under - of oe 1 Section 3; and a A ; Sox ie] E E ; (h) “year” means the financial year. 5 : © 5 aa : GR, St SE i. ~ 3. (1) On and from commencement of this ct, there shall be levied and collected a Levy oftax. es : rural infrastructure and roads development tax ‘on all mineral bearing land in the ‘manner a E 4 hereinafter provided. cae ; emi 5 42) The rural infrastructure and roads development tax sha I be levied annually on all mineral 2 : hi bearing land at sich rate, not exceeding twenty perce of thie annual value of such mineral J 55 Be bearing land, as the State Government may, by notificatio n, fix in that behalf, and different rates Sets Ji may be fixed for different mineral bearing land : SE Ee RE hs cpm) Ee : MEG Se Te sete pi Provided that where in case of any mineral bearing land, there is no productio oof mineral ~~ on ERLE eb for two consecutive years or more, such land shall be liable for levy of tax at such rate, 2s Pert Te £5 be prescribed : Een EINE RR he a & 5 ee BE : Provided further that the State Government shall not enhance the rate of tax Bae = SE EE any such mineral bearing land more than once during any“period of three years. eh JO jo 5a ey - Sh gan ER ene 3 (3) The State Government, before fixing the rate of tax under sub-section (2), shall appofiies. TERETE Ls : a committee, 1. such manner as may be prescribed who shall recommend to the State Government ~~ Ce § the rate at which the tax my be levied. ; BREA | (4) Every notification issued under sub-section (2) shall be laid on the table of the Legislative 3 gE Assembly. ry FE BL: 206 (6) HENRY TSI, fein 31 |r 2005 «aa _—_— ae hig Payment and 4. (1) The tax payable under sub-section (2) of Section 3 in respect of mincral bearing land ~~ oH recovery of tax. shall be paid by the person, who holds such land, to the State Government in such manner, at such interval and by such date or dates as may be prescribed: Cro aa Provided that where any person holds mineral bearing land for more than one mineral, the * tax shall be paid by him in such manner as may be determined by rules made under this Act. E gL EG Te
3. (2) Every holder of a mineral ‘bearing land shall be liable to pay, by way of pena ty in dofault of payment of tax payable by him under sub-section (1) for any period by the prescribed date, an 4 amount not exceeding three times of the tax 50 payable by him for that period: G + Ser Provided that the competent authority shall give the holder of mineral bearing land a nt reasonable opportunity of being heard before imposition of such penalty. BBE ants by : (3) The tax payable under sub-section (1) shall be assessed by the competent authority in ig ’ the prescribed manner. ¢ 2 ak 5 $ Fagin Ror pS ES
4. (4) Recovery of tax assessed under sub-section (3) or refund of any amount of such tax found to have been paid in excess after assessment shall be made in such manner, as may | be ibed. he pa Lebron RAT J. co a
5. (5) The amount of tax assessed tinder sub-section (3) and penalty, if any, mposed, if not paid, shall be recovered by the competent authofity as an arrcar of land TeyenNe, SH ag Si Ras ER ale CE i 1S = SY FEE Appeal. 5. (1) Any person aggrieved by aay order of assessment passd by the competent authority ¥ may prefer an appeal before the appellate authority within thirty days from the date of receipt of the copy of such order and the appellate authority may pass such order thereon as it may doom = just and proper: bs 3 &: Provided that the appellate authority may admit the appeal aftef the period 56 specified if © it is satisfied that the appellant had ‘sufficient cause for not preferring the appeal within the said period: I hea ae gd Provided further that no appeal shall be entertained by the said authority unless the ap pellant e deposits one-half of the tax due against which the ‘appeal has been elon Hi gre i vy Sd nh SE Te
6. (2) Any order passed by the competent authority, subject to. the order passed in appeal, 5 = § ~ SIS a 5 RTE a CE ir ps Goin ov 0 ae CT AS EE Appointment of 6. (I) The State Government or thé competent authority may appoint an person to: ee persons to assist A : hers SR re GR LEAR Cr © EE coMpetent the competent authority. Hh 3 wi Ag
7. (2) Any powers, duties or Rab ic competent authority may be delegated to any person appointed under sub-section (1). in such manner and subject to such conditions as may be prescribed. Sabehe LET Separate head of 7. The proceeds of the tax shall be kept in a separate head of account in the State budget account for 4X which shall be administered in such manner as may be prescribed. ERs proceeds. 5 ye : Er Utilisation of tax 8. The proceeds of the tax shall be utilized by the State Government for improvement and proceeds. development of infrastructure and roads in rural areas, with special emphasis to backward areas 5 and mining areas, for which, the State Government shall take appropriate measures by drawing : up suitable infrastructure development programmes. Bad i a EE hr Camm EE ASS E>: Eid AIRY TH, RT 31 7 2005 206 (7) 28 ——— —— ee 3 fi i & %. The competent authority and every person appointed under sub-section (1) of Section 6 Competent E bic a cuthorized to discharge the powers and functions of the competent authority under this Act eh An i 2 oes Be deemed to be public servants within the meaning of Section 21 of the Indian Penal Code, 24 he ie 4 8 4 a A860 (45 of 1860). Servant i gre ; : BE Er HR £0. No suit, prosecution or other legal proceedings shall lie against the State Government Protection of 9 | © competent authority or person appointed urder sub-section (1) of Section 6 or the appellate action taken in

i { swhority in respect of anything which is in god faith done or intended to be done in pursuance 8° faith

< 8 of provisions of this Act or rules or order made thereunder. TO \ i ; . 5 38 Ba 8 er Bg 3 11. (1) The State Government may, by notification, make rules for carrying out the purposes Power to ndke ie of this Act. 4 rues C0 a A THe a | 5 (2) In particular, and without prejudice to the generality of the foregoing powers, such rules 3% a by A may provide for all or any of the following matters, namely:— 5 TEN : wen i H SloRsas ! br (2) In the matter of determination of annual value of mineral bearing land under clause ind BS (a) of Section 2; : : Pei] 4 (b) Appointment of competent authority under clause (b) of Section 2; : Seine Fe big: 4 HE 4 SEER p (¢) Appointment of appellate authority under clause (c) of Section 2; Side E =. me 4 BREEN § (d) Determination of tax under proviso to" sub-section (2) of Section 3 in respect of ¥ Rah mineral bearing land in which mineral has not been produced; Be & : (e) Appointment of committee under sub-section (3) of Section 3; Vd E- (f) Submission of returns and other relevant ‘information as may be necessary for the : T purposes of sub-section (1) of Section 4; F ou A (2) Payment of tax where person holds mineral bearing ‘land for more than one mineral 2 ee ye Sg under proviso to sub-section (1) of Section 4; ¢ bag EER 3 ae fe FRO Te Ln sole i (b) Assessment of tax by the competent authority under sub-section (3) of sects Tee Sadi & 0 % : Bu 4 Se = 2 5 fis a (i) Delegation of powers, duties and functions of the competent authority under sub- 2 Gio i] 5 ; section (2) of Section 6; and ly 3 : fe 8 feo 5 3 J 4 le 1 ©) All other matters which may be, or ‘are required to be, prescribed under this Act. pi a ¥ a wl Sn askin pT ot y 9: fis i (3) In making any rule under this Section, the State Government may provide that a breach oe oF thereof shall be punishable with fine which may extend to five thousand rupees and where the a i breach is a continuing one, with further fine which may extend to five hundred rupees for every ie 2 day after the first during which the breach continues, g 4 3 Eo (4) All rules made under this Act shall be laid on the table of the Legislative Assembly. Ea bE 12. If any difficulty arises in giving effect to the provisions of this Act, the State Codi ae remove 3 i i may. by order, not inconsistent with the provisions of this Act, remove the difficulty : aah big ties. 2 | oe TR ga Sieh o> Provided that no such order shall be made after the expiry of a period of two years from fobs | the date of commencement of this Act. PL s 3 oa Ei Frio, So den Sr A, TARR GR WE Er HR, sued gf an yeiie—200, : J Bel CEE :