Payment of tax

(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."