[15th
October 2024] In exercise of the powers
conferred by Section-11 of the Jharkhand Mineral Bearing Land Cess Act, 2024,
the Government of Jharkhand hereby makes the following rules:- (i)
These rules may be called "The Jharkhand
Mineral Bearing Land Cess Rules, 2024". (ii)
It extends to the entire State of Jharkhand. (iii)
It shall come into force on the date of
notification. In this Rules, unless the
context otherwise requires:- (a)
"Act" means The Jharkhand Mineral
Bearing Land Cess Act 2024; (b)
"Cess" means the cess levied under
Section 3 of the Act; (c)
"Annual value of mineral bearing land
(including coal bearing land)"means value of mineral (including coal)
dispatched as specified in the schedule of the Act; (d)
"Dispatch" means dispatch of such
Run-of-mine/minerals as specified in the Schedule appended to the Act, by the
holder to any place outside the mineral bearing land; (e)
"Department" means the Department
of Mines & Geology of the State; (f)
"Deputy Commissioner" means the
deputy commissioner of the (g)
"Director Mines" means Director of
Mines Directorate of Department. (h)
"Documents" means and includes
written or printed records of any sort, title deeds and data stored by way of
electronic record(s) in whatsoever forms or any other records or form as
defined in the Information Technology Act, 2000; (i)
"Electronic record" means a data,
record or data generated, image or sound stored, received or sent in an
electronic form, or microfilm or computer generated micro fiche or in a
computer disk or in a computer floppy or computer software/ media; (j)
"Fund" means a fund created for the
purposes of depositing the proceeds of cess as to carry out the purposes as
specified in Section 4 of the Act; and shall be utilized in the manner as
prescribed; (k)
"Governing Body" means a body of
such authorities, as constituted under section 11 to carry out the purposes of
the Act, as prescribed; (l)
"Government" means the State
Government of Jharkhand; (m)
"Holder" means the holder of the
mining or quarry lease or prospecting-cum- composite license of the mineral
bearing land(s); (n)
"Mineral Bearing Land (Including Coal
Bearing Land)" means holding or holdings of land comprising the area of a
land either allocated or granted or deemed to be granted for mineral right i.e.
mining or quarry lease or exploring license or prospecting license or petroleum
mining lease under the Mines and Minerals (Regulation and Development) Act, 1957,
the Coal India Validation Act, 2000, the Coal Bearing Areas (Acquisition and
Development) Act, 1957, the Coal Mines (Special Provisions) Act, 2015,
Petroleum & Natural Gas Rules, 1959; (o)
"Mineral Produce" means a produce
of mineral specified in the Schedule appended to the Act; (p)
"Mineral Right" means rights
conferred on a lessee/deemed lessee under a mining lease or quarry lease or
exploring license or prospecting license or petroleum mining lease granted or
renewed under the Mines and Minerals (Regulation and Development) Act, 1957,
the Coal India Validation Act, 2000, the Coal Mines (Special Provisions) Act,
2015, Petroleum & Natural Gas Rules, 1959; (q)
"Year" means a Financial Year
beginning of 1st April and ending on 31st March of the subsequent year; (r)
"Month" means a calendar month or
part thereof; (s)
"Notification"meansanotificationaspublishedintheOfficialGazetteoftheState; (t)
"Schedule" means the Schedule
appended to the Act; (u)
"Sections" means, sections of the
Act; (v)
"State" means the State of
Jharkhand; and Words and expressions used but not defined in these Rules shall
have the same meaning as defined in the Act and all the respective Mineral
Act(s) and all the respective Rules, as assigned to them under all those such
Acts; Rules; Notifications or Regulations made or issued thereunder. These rules shall apply to
all mineral bearing lands as defined in the Jharkhand Mineral Bearing Land Cess
Act 2024. (1)
As defined in Section 4 of the Act notified
vide gazette notification dated 07.10.2024. TheholdershallbedeemedtoberegisteredundertheActwheretheyhavebeenalready
granted mineral rights over mineral bearing land. The Deputy Commissioner of
the respective districts, Additional Director (Mines), Concerned Deputy
Director (Mines)/ District Mining Officer shall be the prescribed officers as
well as the competent authorities, to carry out the functions under the Act and
to collect the Cess in a manner as prescribed. (i)
The State Government shall constitute a
Governing Body under Section 11 of the Act to carry out the purposes as
specified in Section 4 of the Act. (ii)
The Governing Body shall constitute of the
following, as under - (a) Chief Secretary : ex officio Chairman (b) Secretary, Department of Finance, Jharkhand : ex officio Member (c) Secretary, Department of Planning, Jharkhand : ex officio Member (d) Secretary, Department of Mines and Geology, Jharkhand : ex officio Member (e) Secretary, Health, Medical Education & Family
Welfare Department : ex officio Member (f) Secretary, Rural Development Department : ex officio Member (g) Secretary, Agriculture, Animal Husbandry &
Co-operatives : ex officio Member (h) Secretary, Department of Higher Education : ex officio Member (i) Secretary, Department of School Education and
Literacy : ex officio Member (j) Secretary, Department of Woman, Child Development &
Social Welfare : ex officio Member (k) Any other member or members may be invited/co-opted as
deemed necessary by governing body. (iii)
The Secretary, Department of Mines &
Geology, Jharkhand shall be the ex officio Member Secretary -cum- Coordinator
of the Governing Body. (iv)
The Member Secretary of the Governing Body
shall convene the meeting at least once in Six months. (v)
The Governing body shall allocate the
proceeds or part thereof of fund, for execution/ implementation of such
programs/ projects as specified under Section 4 of the Act in a manner
/proportions as decided by Governing Body and issue such directions as it may
deem fit and necessary to such authorities carrying out the projects. (vi)
Also the fund shall be allocated to the
department for the following purposes: -modernization and improvement of the
infrastructure of the departmental machinery for computerization, training and
competence building, increased mobility, better communication, monitoring and
supervision, provision of better public services, plugging of leakage of revenue
and checking of theft, smuggling and other unlawful activities or any other
purpose. (vii)
The Governing Body shall evaluate the
progress of the programmes and the projects for which the funds have been
provided. (viii)
The Governing Body shall amend the Schedule
including adding, deleting, or altering items or rates as deemed necessary from
time to time. (i)
The holder shall pay the Cess on the mineral
bearing land at such rates as prescribed in the Schedule appended to the Act. (ii)
The amount of Cess shall become payable and
be paid on the same day on which such royalty was payable to the Government. (iii)
The Cess shall be paid electronically through
Jharkhand Integrated Mines and Management System or as prescribed by the
department. (i)
The proceeds thus received as per Schedule
appended to the Act shall be credited to the consolidated fund of state. (ii)
The collection shall be first credited to the
Consolidated Fund of the State under a specified receipt head and shall
thereafter be transferred to the fund during the months of April to March every
year. (i)
The fund shall become vested in the
Department as par Rule 12 and shall be under its control and shall be held in
trust for the purpose of the Act. (ii)
The fund shall be administered by the
Department. Prescribed Officer as
defined in Rule 6 shall maintain an electronic register of the amount payable
and paid by each holder and furnish the monthly consolidated statement thereof
to the Member Secretarycum- Coordinator of the Governing Body as constituted in
Rule 7 at the end of every month. (i)
The Department shall cause the Budget
Estimate of the fund for every financial year to be prepared on or before the
first day of January of the financial year next preceding, and thereafter, the
Budget estimate shall be forwarded to the Finance Department on or before first
day of February of the year for approval. (ii)
Budget Estimate approved by the Finance
Department shall constitute the Budget of the fund for the year. (iii)
If during the course of the financial year,
it becomes necessary to incur expenditure over and above the provisions made in
the budget, the Department shall immediately submit to the Finance Department a
statement giving details of the proposed expenditure. (iv)
The Department shall maintain a complete and
accurate account and the procedure in this regard shall be such as may be
decided by the Department with the concurrence of the Finance Department. The accounts of the fund
shall be balanced on the 31st March each year. The projects under the
Infrastructure and socio-economic development programmes shall be formulated by
the concerned departments with due regard being had to the scale and standard
in respect of specifications and other details as has been laid down for
similar work. Each project shall be got technically vetted by the appropriate
technical officer and shall stipulate the arrangement for maintenance of assets
to be created. The projects formulated at the concerned department level only
shall be furnished to the Governing Body for the purpose for approval. The projects that are
approved by the Governing Body may be executed by the concerned departments or
such other agencies as the Governing Body may decide. After completion of
projects the concerned departments have to submit utilization certificate to
the Department of Mines and Geology. The Department of Mines
& Geology, Government of Jharkhand shall maintain true and correct accounts
of the fund in accordance with the provisions of The Jharkhand Financial Rule,
The Jharkhand Treasury Code and the subsidiary rule made there under. For all or any such
provisions or rules not prescribed in these Rules; the prescribed Rules under
such other Mineral Rules applicable in the State of Jharkhand; shall be
applicable in these Rules also. (i)
The holder shall make the required payment
towards Cess in the same frequency as the holder is required to pay royalty to
the Government. (ii)
If any holder fails to pay the Cess under
this Rule by the due day, the holder shall be liable to pay interest @ 5% per
month or part thereof. (iii)
Any amount payable by a holder in pursuance
of notice of demand under section 5 of the Act shall be paid by such holder or
person within a period of three months from the date of service of such notice
of demand failing which recovery proceedings shall be initiated. Provided that
where the prescribed officer considers it expedient in the interest of revenue,
he may, for reasons to be recorded in writing, require the said taxable person
to make such payment within such period less than a period of three months as
may be specified by him. (iv)
Where any amount payable by a holder or
person to the Government under any of the provisions of the Act or the rules
made thereunder is not paid, the prescribed officer shall proceed to recover
the amount by one or more of the following modes, namely: - (a)
the prescribed officer may, by a notice of
demand in writing, require any other holder or person from whom money is due or
may become due to such person or who holds or may subsequently hold money for
or on account of such person, to pay to the Government either forthwith upon
the money becoming due or being held, or within the time specified in the
notice not being before the money becomes due or is held, so much of the money
as is sufficient to pay the amount due from such person or the whole of the
money when it is equal to or less than that amount; (b)
every person to whom the notice is issued
under sub-clause (i) shall be bound to comply with such notice, (c)
in case the holder or person to whom a notice
under sub-clause (i) has been issued, fails to make the payment in pursuance
thereof to the Government, he shall be deemed to be a defaulter in respect of
the amount specified in the notice and all the consequences of this Act or the
rules made thereunder shall follow; (d)
the prescribed officer issuing a notice under
sub-clause (i) may, at any time, amend or revoke such notice or extend the time
for making any payment in pursuance of the notice; (e)
The prescribed officer may issue directions
and take necessary actions as deemed appropriate to recover the payable cess on
minerals from the area belonging to or under the control of the holder or
person, until the amount payable is fully settled. (i)
Filing of Appeal: Any person aggrieved by a
notice of demand may file an appeal with the Director Mines, Government of
Jharkhand within 60 days from the date of service of the notice. (ii)
Procedure: The authority shall conduct
hearings and pass orders on the appeal, adhering to the principles of natural
justice, as well as prevailing rule, regulations and directions from government
issued from time to time. Revision Petition: The
Government may, on petition, revise any order or proceedings under the Act
within 90 days of the order under section 6 of the Act. The designated revision
authority is Secretary, Department of Mines & Geology of state. The revision
authority shall examine records and provide an opportunity for representation
before making any revision. (i)
Penalty for Evasion: In cases of evasion or
avoidance of cess, the penalty shall be double the amount of cess evaded or
avoided. (ii)
Enforcement: Penalties shall be enforced as
per the procedures specified by the department. Additional Rules: The
Government may make additional rules to carry out the purposes of this Act,
including matters not specifically covered in these rules at any time. Protection of Authorities:
No suit or proceeding shall lie against any authority or officer for actions
taken in good faith under the provisions of the Act. All legal matters shall fall
under the jurisdiction of the Jharkhand High Court and Supreme Court of India. Order for Removal: The
Government may issue orders to remove difficulties in implementing the Act,
provided such orders are made within two years of the Acts commencement. (i)
Records Maintenance: Holders shall maintain
accurate records of mineral dispatches, cess payments, and other relevant
documents. (ii)
Inspection: The records shall be open for
inspection by the prescribed officers at any time. Issuance of Guidelines: The
Government may issue suitable guidelines for the effective implementation of
these rules at any point of time.Jharkhand
Mineral Bearing Land Cess Rules, 2024
PREAMBLE
District;