Madhya Pradesh Karadhan Adhiniyam, 1982

(1) This Act may be called the Madhya Pradesh Karadhan Adhiniyam, 1982. (2) It extends to the whole of the State of Madhya Pradesh. (3) It shall come into force on such date as the State Government may, by notification, appoint and different dates may be appointed for different provisions of this Act.

In this part, unless the context otherwise requires,-- (a) "Code" means the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959); (b) "school building cess" means the school building cess levied under section 3; (c) "holder of land" means a tenure holder, occupancy tenant or a Government lessee; (d) "holding" means all land held by a holder in the State in one or more than one of the statuses defined in clause (c); (e) "member of a Scheduled Caste" means a member of any caste, race or tribe or part of a group within a caste specified as Scheduled Caste with respect to the State of Madhya Pradesh under article 341 of the Constitution of India; (f) "member of Scheduled Tribes" means a member of any tribe, tribal community or part of or group within a tribe or tribal community specified as Scheduled Tribe with respect to the State of Madhya Pradesh under article 342 of the Constitution of India; (g) other words and expressions used in this part and in rules made hereunder but defined in the Code shall have the meanings assigned to them in the Code.

(1) There shall be levied and collected a school building cess on every holding held by a holder at the rate of three rupees and seventy paise per hectare: Provided that all provision of this sub-section shall in respect of a holding held by a member of Scheduled Castes or Scheduled Tribes shall have effect as if for the words "three rupees and seventy paise per hectare", the words "two rupees and fifty paise per hectare" were substituted. (2) The school building cess levied and collected under sub-section (1) shall be in addition to land revenue or rent or any other tax payable by the holder of a land in respect of the holding under the Code or any other enactment for the time being in force and shall be payable by the holder of that land in the same manner as, and along with, such land revenue. (3) The provisions of Code relating to assessment, collection and recovery of land revenue shall, so far as may be, apply to the assessment, collection, and recovery of school building cess under this part as if the cess were land revenue assessed on the holding under the Code.

(1) The proceeds of the school building cess under section 3 shall first be credited to the Consolidated Fund of the State and the State Government may, at the commencement of each financial year after due appropriation has been made by law, withdraw from the Consolidated Fund of the State an amount equivalent to the proceeds of the school building cess realised by the State Government in the preceding financial year and shall place it to the credit of a separate fund to be called the Primary School Building Construction Fund and such credit to the said fund shall be an expenditure charged on the Consolidated Fund of the State of Madhya Pradesh. (2) The State Government shall every year make its contribution to the fund equal to fifty per cent. of the amount credited in the fund under sub-section (1). (3) The amount in the credit of the fund shall be utilised for construction and furnishing of Primary School building in non-urban areas as defined in clause (22) of section 2 of the Code and for that purpose only so much amount in the credit of the fund shall be allotted to a district as is realized by way of school building cess from that district together with fifty per cent. of the contribution of the State Government for that district.

The maintenance and operation of the Primary School Building Construction Fund, including the investment or re-investment of sums and allocation of funds in its credit, shall be in accordance with the rules made under this Part.

In this Part,-- (a) "forest development cess" means cess levied on sale or supply of forest produce by the Forest Department under section 7; (b) "Forest Department" includes the Forest Development Corporation constituted under the Companies Act, 1956 (No. 1 of 1956); (c) the expression "forest produce" shall have the meaning assigned to that expression in clause (4) of section 2 of the Indian Forest Act, 1927 (No. 16 of 1927).

(1) There shall be levied and collected a forest development cess on every sale or supply of forest produce by the Forest Department at the rate of four per cent. of the price at which such forest produce is sold or supplied. (2) The forest development cess levied under sub-section (1) shall be in addition to any tax leviable on forest produce under any other law for the time being in force. (3) The forest development cess payable under sub-section (1) in respect of forest produce sold or supplied by the Forest Department shall be payable by the person to whom the forest produce is sold or supplied and shall be collected by and recovered by the officer or official of the Forest Department concerned with such sale or supply at the time of such sale or supply. (4) The proceeds of the forest development cess levied under sub-section (1) shall first be credited to the Consolidated Fund of the State and the State Government may, at the commencement of each financial year after due appropriation has been made by law, withdraw from the Consolidated Fund of the State an amount equivalent to the proceeds of the forest development cess realised by the State Government in the preceeding financial year and shall place it to the credit of a separate fund to be called the Forest Development Fund and such credit to the said fund shall be an expenditure charged on the Consolidated Fund of the State of Madhya Pradesh. (5) The amount in the credit of the fund shall, at the discretion of the State Government, be utilised for-- (a) social forestry purposes; (b) afforestation, re-forestation and rehabilitation of forest; and (c) any other purposes connected with the development of forests, as the State Government may, by notification, specify. (6) The maintenance and operation of the Forest Development Fund shall be in accordance with the rules made in this behalf.

In this part, unless the context otherwise requires,-- (a) "dead rent" means the dead rent payable under the Mines and Minerals (Regulation and Development) Act, 1957 (No. 67 of 1957); (b) "land" means land held under a mining lease for undertaking mining operations; (c) "mineral areas development cess" means cess levied under section 9 on land held under a mining lease for undertaking mining operations; (d) "royalty" means the royalty payable under the Mines and Minerals (Regulation and Development) Act, 1957 (No. 67 of 1957) and includes any payments made or likely to be made to the Central Government or the State Government as the case may be for the right of raising minerals from the land under the said Act.

(1) There shall be levied and collected a mineral areas development cess on every land held under a mining lease at the rate of ten per cent. of the annual value of the mineral raised from such land. (2) For the purpose of sub-section (1) annual value shall be equal to the royalty or dead rent, as the case may be, whichever is higher. (3) The mineral areas development cess shall be payable by the person to whom the mining lease is granted. (4) The mineral areas development cess shall, subject to accordance with the rules made in this behalf, be collected by such agency and in such manner as may be prescribed and shall be utilised towards development of mineral bearing areas.

If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by order not inconsistent with the provisions of this Act, remove the difficulty: Provided that no such order shall be made after the expiry of a period of one year from the date of commencement of this Act. Explanation.--In this section the expression "commencement of this Act" means with relation to any provision of this Act, the relevant date of commencement, appointed under sub-section (3) of section 1, in relation to that provision.

(1) The State Government may, after previous publication, make rules to carry out the purposes of this Act. (2) All rules made under this Act shall be laid on the table of the State Legislative Assembly.