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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

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• • 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 :