Payment and recovery of tax

(1) The tax payable under sub-section (2) of section 3 in respect of mineral bearing land shall be paid by the person who holds such land to an authority, not below the rank of a Mining Officer or Deputy Director of Mines in charge of a mining circle, as the State Gwernrnent may, by notification, specify (hereinafer referred to as the notified authority), in such manner, at such interval and by such date or dates as may be prescribed: Provided that where any person holds mineral bearing land for more than one mineral; the tax shall be paid by him in such manner as may be delerrhined by rules made under this Acl. (2) 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 sub-section (1) for any period by the prescribed date, an amount not exceeding three times of the tax so payable by him for that period: Provided that the notified authority shall give the holder of mineral bearing land a reasonable opporluni ty of being heard before imposition of such penalty. (3) The tax payable under sub-section (1) shall be assessed by the notified authority in the prescribed manner. (4) Recovery of tax assessed under sub-section (3) or refund of any amount of such tax found to have been paid in excess after assessment shall be made in the prescribed manner. (5) The amount of fax assessed under sub-seclion (3) and penally, if any, imposed, if not paid, shall be recovered by the notified authority as an arrear of land revenue.