Rural Employment, Education and Production tax

(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."