The Odisha Rural Employment, Education and Production Act, 1992

(1) This Act may be called the Orissa Rural Employment, Education and Production Act, 1992. (2) It extends to the Whole of the State of Orissa. (3) It shall come into force on such date as the State Government may, by notification, appoint. (1) This Act may be called the Orisgs Rural Ernploymcnt, Education and Production (Amendment) Act, 1993. (2) This scction, section 7 and wction 8 shall h deerncd to* have come into force cn the 27th day of September, 1993 and the remaining prov1sion6 of this Act sholl be deerncd to have come into force on the 1st day of February, 1993.

In this Act, unless the context otherwise requires,- (a) "annual value" in relation to a financial year means (i) in relation to land held by a raiyat, the rent payable by raiyat to the landlord immediately under whom he holds the land: Provided that in case of lands held on payment of rent in kind or partly in cash and partly in kind, the annual value shall be calculated according to the rate of rent assessed for neighbouring lands of a similar description and quality and if such method of calculation is, in the opinion of the Board of Revenue, impracticable in any particular case, according to such other fair and equitable method which the Board may approve for the case; and (ii) in relation to land held under lease for industrial or any other purpose, not being any mineral-bearing land, the rent payable by the lessee in respect of such land to the Government. (b) "Fund" means the Orissa Rural Employment, Education and Production Fund established undet section 6; (c) "land" means land of whatever description which is cultivated, uncultivated or covered with water, and includes all benefits to arise out of land and things attached to the earth or permanently fastened to anything which is attached to the earth, but does not include crops of any kind, or houses, shops or other buildings; (d) "mineral-bearing land" means mineral-bearing land or quarry held for carrying on mining operations; (e) "prescribed" means prescribed by rules; (f) "proceeds of tax" means the proceeds of tax levied under section 3; (g) "rules" means rules made under this Act; (h) "year" means the financial year. In section 2 of the Orissa Rural Employment, Education aod Production Act, 1992 (hereinafter referred to as the principal Aet), after clause (0). the following elause shall be inserted, namely :- '(a-I) "ccalbearing Iand" mean6 any land acquired or declared from tim: t time undcr any law for the purpose of obtaining coal';

(1) On and from the commencement of this Act, all lands shall be liable to payment of rural employment, education and production tax assessed in the manner hereinafter provided: Provided that any land which is liable to payment of cess under the Orissa Cess Act, 1962 shall not be liable to payment of rural employment, education and production tax. (2) The rate per year at which such tax shall be levied shall be- (a) in the case of land other than mineral-bearing land, fifty percentum of the annual value thereof; (b) in the case of a mineral-bearing land in relation to any mineral other than coal, the rate as the State Government may, from time to time, determine in respect thereof by rules; and (c) in the case of a mineral-bearing land in relation to coal, the rate as specified in the Schedule. (3) The State Government may, by notification, amend the Schedule from time to time so as to enhance or reduce the rate of tax specified therein: Provided that every such notification shall, as soon as it is published, be laid before the State Legislature for a total period of fourteen days which may be comprised in one or more sessions. (4) The rate of tax that may either be determined under clause (b) of sub-section (2) or enhanced or reduced by amendment of the Schedule under sub-section (3) shall be so determined or, as the case may be, enhanced or reduced, that the rate fixed in case of any mineral-bearing land in relation to a mineral does not exceed the average annual income for all the mineral-bearing lands in the State in relation to that mineral during the two consecutive years immediately preceding the year in which the rate is so fixed. In secticn 3 of the principal Act,- (a) in sub-section (I), for tb words "in the manner hereinafter provided", the words "in the prescribed manner subject to provisions hereinafter costai- ncd" shall be substituted; (b) in sub-section (2) for c1aUe.s (b) and (c), the following clauses &a11 respectively be substituted, namely: - "(b) in the case of any mineraI- bearing land otber than coal bearing land he rate as may be piescribed from time to time in respec thereof; and (c) in the m e of coaI bearing land, the rate as specified in the Schedule."; and (c) for subsection (4), the following sub-section shall be substituted, namely: - "(4) The rate of tax that may either be prescribed in pursuance ofcIause (b) cf sub-section (2) or enhanced or reduced by amendment of the Schedule under sub-section (3), shall be so prescribed or, as the case may be. enhanced or reduced that the rate fixed in the case of- (i) any mineral bearing Iand other than cod bearing land, does oat exceed the average annual incame from all such mineral bearing lands in the State during the two conSecutive years immediately preceding tbe year in whleh the rate ia so Gxed; and (ii) coal bearing land, does not exceed, in The aggregate, fifty per cent of the rate specified in the Schedule on tho date of publication of this Act in the Gazette."

(1) The tax payable per year under sub-section (1) of section 3- (i) in respect of land held by a raiyat shall be paid by the raiyat, for the land he holds, to the landlord under whom he holds the lands; and (ii) in respect of any land held under lease for industrial or any other purpose, not being any mineral-bearing land or land held by a raiyat, shall be paid by the lessee to the lessor, in such manner, at such intervals and by such dates as may be prescribed, and for the purposes of this section, the provisions contained in sections 8, 9-A, 10-A, 10-B, 12, 13, 14, 15, 16, 17, 18, 19 and 20 of the Orissa Cess Act, 1962 shall mutatis mutandis apply. (2) Notwithstanding anything contained in any other Act,- (a) the tax payable for a year under sub-section (1) of section 3 in respect of a mineral-bearing land shall be paid by the person who holds such land to such authority, not being inferior in rank to that of a Mining Officer or a Deputy Director of Mines in charge of a mining circle, as the State Government may, by notification, specify (hereinafter referred to as the notified authority ), in such manner, at such intervals and by such date or dates as may be prescribed; (b) every holder of a mineral bearing land shall be liable to pay, by way of penalty in default of payment of tax payable by him under clause (a) for any year by the prescribed date, an amount not exceeding the amount of such tax payable for such year, as may be imposed by the notified authority at the time of assessment of such tax under clause (c), in the manner prescribed: Provided that the amount of penalty that may be so imposed shall in no case, be less than an amount as may be equivalent to a simple interest calculated at the rate of eighteen per centum per annum on such unpaid amount of tax for the period intervening between such prescribed date and the date when the penalty is so imposed: Provided further that the notified authority shall give the holder of mineral-bearing land a reasonable opportunity of being heard before imposition of such penalty; (c) the tax payable under clause (b) of sub-section (2) of section 3 shall be assessed by the notified authority in the manner prescribed; (d) recovery of the tax assessed under clause (c) or refund of any amount of such tax found to have been paid in excess after assessment shall be in the manner prescribed: provided that the notified authority may proceed to recover any unpaid amount of the tax assessed as if it were an arrear of land revenue; In section 4 of the principal Act,-- (a) su b-section (2),- (i) in clause (b), for the word "year" wherever it occurs, the word "period" shall be substituted; (ii) in clause (c), for the word, brackets and letter "cIause (b)", the words, brackets and letters "cIauss (b) and (c)" shall be substi- tuted; and (iii) the provisd to clause {d) shall be omitted; and (6) after subsection (21, the foUowing sub-section shall be inserted, namely:- ''(3) The notified authority shall ,iecover rhe zssessed amount of tex and penalty, if any, a6 an arrear of land revenue."

I n section 8 of the principal Act, in sdb-section (31, the words "and that such fine shall, without ~rejudice to any other mode of recovery, be recoverable aa au arrear of land reknue" ihall be added at the end.

In the Schedule to the principal Act, for the words A "Land bearing Coal" appearing in column (1) theFeof, the words 'cCoal b:ariag land" shaIl be substituted.

(1) Notwithstanding anything contained in any judgement, dccree or order of any Court, all actions taken, thing6 done rules made, notifications issued or purported to havz been taken, done, made or issued and t d e s r:aIised under or in pursuance of the principal Act prior to the date of commencement of this section uhall be deemed to have been validly taken,done, mlde,issued or realised, as the case may be, as if sections 2,3, 4, and 8 of, and the Schedule to the principa! Act as amended by this Act had been in force at all material tims.whea such actions were laken, things were done, rules were made, notifications were issued or taxes were realised, and, accordingly, no suit or other promding shall be maintained or continued in any Court for the refund of t5e tax realised under the principal Act as stood pnor to the said date. (2) For the rzmoval o l d~ubts it is h:reby de:Ilrzd that - ( i ) nothing in sub-section (1) shall be construed as preventing any perEon from claiming refund of any tax paid by him in excess of the amount due from him under the principal Act as amended by thi8 Act; and (ii) no act or omission on the part of any p:rson, b:€ore the coming into force of this section, shall b: tisblt to any --penalty whioh would not have been so liable if this Act had not corns into force.

(1) Thz Oris61 Rural Employaaat, Ed~c ltioa and Production mendme men') Orisr. Ordim nance, 1993 is hereby rzp:aled. (2) Notwithstanding such mpeaI, anything done or any action taken uads~ the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principaI Act as amended by this Act.