The Orissa Rural Employment, Education and Production Act, 1992
The Odisha Rural Employment, Education and Production Act, 1992
Labour19928 sections
This legislation establishes a tax on land to raise funds for a dedicated rural employment, education, and production fund. All lands across the state are liable for this levy, with rates set at fifty percent of annual value, though exemptions apply for lands currently under other state cesses. The tax structure distinguishes between mineral-bearing land and general land, setting specific rates for coal and other minerals. The revenue generated aims to support the Orissa Rural Employment, Education and Production Fund to promote regional development and production activities.
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