Chapter XII LEVY AND COLLECTION OF TAX ON

(1) On and from such date as may he appointed by the State Government, by notification, there shall be levied and collected by that Government, in each financial year, a tax on the mineral rights every holder of a mining lease, and different dates, may be appointed for different minerals. (2) The amount of tax to be levied and collected under Sub-section (1) shall not exceed the amount of the royalty payable under this Act by the holder of the mining lease for the financial year immediately preceding the financial year in respect of which such tax has been levied, as may he specified by the State Government in the notification referred to in Sub- section (1) and different amounts may be specified for different minerals. (3) The tax referred to in Sub-section (1) shall be payable by the holder of the mining lease in addition to the royalty payable by him for the relevant financial year.

(1) The amount of tax payable under section 66 shall be determined in accordance with the provisions of that section by such authority as maybe specified by the State Government by notification. (2) Before levying any tax, the specified authority shah cause a notice of demand to be served, in such manner as may be prescribed, on the holder of the concerned mining lease specifying therein the amount of the tax which has been determined under Sub-section (1) as being payable by him. (3) The amount specified in the notice of demand served under Sub-section (2) shall he paid within thirty days from the date of service of the notice aforesaid. (4) If any omission or default is made in payment of the tax specified in the notice of demand within the period of thirty days aforesaid, the amount of such tax shall be recoverable as a public demand

Any person aggrieved by the levy or determination of the tax under Section 66 or, as the case may be, Section 67 may, within thirty days from the date of service on him of the notice of demand under Section d7, prefer an appeal to such authority as the State Government may appoint by notification and such authority as the State Government may appoint by notification and such authority may, after giving to the appellant and the authority levying and determining the mineral tax a reasonable opportunity of being heard, pass such or errs on the appeal as it may think fit, and the order passed on such appeal shall, subject to the provisions of Section 69, be final.

The State Government may, either on its own motion or on an application made by the aggrieved person, call for and examine the records relating to the proceed-ings for the levy, determination or collection of mineral tax by any officer or authority under this Chapter, for the purpose of satisfying itself as to the correctness, legality or propriety of the order made by such officer or authority or, as the case may be, and if in any case, it appears to the State Government that such order or proceeding should he modified annulled, reversed or remitted for reconsideration, it may pass orders accordingly. Provided that no order adversely affecting any person shall be passed unless such person has been given a reasonable opportunity of making his representation in relation to the matter.

The rules made under this Act shall include the manner in which a notice of demand issued under this Chapter and notices of appeal shall be served.