Levy and collection of cess on mineral bearing land.

Tax20059 sections

Statutory text

(1) With effect on and from commencement of this Act, there shall be levied and collected by the Government, a cess on the mineral produce from mineral bearing land in respect of any mineral specified in the Schedule at such rate and on such terms and conditions as the Government may by notification specify in this behalf from time to time.
(2) The cess levied under sub-section (1) shall be payable by the holder.

Study data processing for this section.

PDF: pending for this language.