PREAMBLE
In exercise of the powers
conferred by sub-section (1) of section 9 of the Chhattisgarh (Adhosanrachna
Vikas avam Paryavaran) Upkar Adhiniyam, 2005 (No 4 of 2005) the State
Government hereby makes the following rules, namely:-
Rule - 1. Short title and commencement.
(1)
These rules may be called the Chhattisgarh (Adhosanrachna Vikas
avam Paryavaran) Upkar Niyam, 2005.
(2)
They shall come into force with effect from the date of
publication in the official gazette.
(3)
It extends to the whole of Chhattisgarh.
Rule - 2. Definitions.
(1)
In these rules unless the context otherwise requires:-
(a)
"Act" means Chhattisgarh (Adhosanrachna Vikas avam
Paryavaran) Upkar Adhiniyam 2005 (NO. 4 of 2005)
(b)
"Rules means rules made under the Act.
(c)
"Competent Authority" means the Collector as defined
under section 16 of Chhattisgarh Land Revenue Code 1959 of (No 20 of 1959) but
shall not include Additional collector.
(d)
"Schedule" means the schedule appended to these rules.
(e)
"Appellate authority" means the authority as notified by
the State Government in the official gazette from time to time.
(f)
The words and expressions used in these rules but not defined
there in shall have the meaning respectively as assignee to them in the
Chhattisgarh (Adhosanrachna Vikas avam Paryavaran) upkar Adhiniyam, 2005 (NO 4
of 2005)
Rule - 3. Competent Authority to exercise power.
The competent authority shall
exercise powers under different provisions of these rules within their
respective Jurisdictions.
Rule - 4. Tax where there is no production of Mineral.
Where in case of any mineral
bearing land, there is no production of mineral for two consecutive years or
more, such land shall be liable for levy of tax at the rate fixed in schedule I
and II.
Rule - 5. Manner of payment of Tax.
The payment of tax under section
3 and 4 shall be made in four equal installments on the last day of each
quarter of financial year through the treasury challan. A copy of the treasury
challan shall be submitted by the holder of any mineral bearing land o the
competent authority.
Rule - 6. Penalty on default payment.
(1)
The competent authority shall impose penalty not exceeding three
times of the tax in the event of default of payment of tax under rule 5 by the
holder of any mineral bearing land, after giving him a reasonable opportunity
of hearing, by serving a fifteen days notice in Form "A" on him
categorically specifying the amount of the proposed penalty.
(2)
If, after considering the explanation of the holder of the mineral
bearing land, the competent authority is not satisfied that the default was due
to reasonable cause, he shall pass an order levying penalty in accordance with
the provisions of the sub-section (2) of section? And serve it such holder
together with a notice of demand in Form-B.
Rule - 7. Assessment and Demand of Tax.
(1)
If the competent authority is satisfied, without requiring the
presence of the holder of mineral bearing land or the production by him of any
evidence, that the return furnished in respect of the financial year are
correct and complete he shall assess the amount of tax due from the holder of
mineral bearing land on the basis of such return.
(2)
If the competent authority is not satisfied with the returns
furnished in respect of a financial year he shall serve a notice in Form C to
the holder of the mineral bearing land and fix the date for production of such
accounts documents and other materials and after taking into consideration the
objections raised by the said holder, the annual value of mineral bearing land,
the rate of tax fixed under section 4 the quantity and grade or mineral
produced, the sale price of such mineral, the annual return furnished in the
manner hereafter provided and any other materials required for the purpose of
ascertaining the annual value of mineral bearing land shall assess the tax and
demand the tax due if any in Form-D by the end of the Month of the year.
Rule - 8. Submission of return and revised return.
(1)
Every holder of mineral bearing land or quarry holder carrying
mining operations shall furnish an annual return for each financial year In
Form-E to the competent authority, so as to reach him by the 25th day of April.
Where a person has more than one mineral bearing land holding within the
territorial Jurisdiction of the competent authority separate returns shall be
furnished for each such holding.
Provided that the return filed in
Form-E is not accompanied by the documents provided therein and showing full
payment of tax for the relevant year, it shall be deemed that no return is
filed under this rule.
(2)
In case of any inaccuracy in the return furnished to the competent
authority. comes to the notice of the holder of a mineral bearing: land, he may
submit a revised return so as to reach the competent authority within a period
of one calendar month from tire last date fixed for furnishing of return under
sub-rule (1) along with a challan receipt by way of proof of payment of any
differential tax to be paid as a result of a revision in the return.
(3)
On the failure of the holder of the mineral bearing land or the
quarry holder to file return under sub-rule (1) by the due date or as the case
may be, the return is found to be incorrect or incomplete, the competent authority
after giving him a reasonable opportunity of being heard shall assess the tax
due to the best of his judgment on the basis of available materials and pass an
order in Form-F and issue a notice of demand in Form-G in pursuance of that
order.
Rule - 9. Appeal.
(1)
An appeal may be preferred to the Appellate Authority against the
order passed by the Competent Authority under rule 6.7 or sub-rule (3) of rule
8 in Form-H and I and may be presented either in person or by an agent or may
be sent by a registered post.
(2)
The Appellate Authority shall not entertain any appeal unless half
of the tax assessed and demanded is paid.
(3)
If the Appellate Authority, after scruitning of the appeal memo
and the accompanied documents, is of the opinion that those or any of the same
is not in order, the may direct the appellant to rectify the deficiencies
within a specified time and admit the appeal petition accordingly.
(4)
After admission of the appeal, the appellate authority may call
for production any records or documents from the appellant. The competent
authority may give a personal hearing to appellant and pass such order as it
may deem just and proper
(5)
The appellate authority shall dispose off the appeal by a speaking
order indicating clearly the amount of tax and if any when is found penalty to
be refundable to the appellant under the act.
(6)
A copy of the order passed by the appellate authority shall be
furnished to the appellant free of cost
(7)
The amount to be refunded under sub rule (6) of where the holder
of the mineral bearing land has paid in excess shall wherever possible be
adjusted against further taxes due, and if no such adjustment is possible, the
amount shall be refunded by the Government on the recommendation of the
Competent Authority by issuing a sanction order and shall make it over to the
appellant or, as the case may be, to the holder of the mineral bearing land
through the Government treasury. A copy of the sanction order shall be
forwarded simultaneously to the Treasury Officer concerned.
Rule - 10. Recovery of Tax.
The competent Authority may issue
a Revenue Recovery certificate under his signature specifying the amount of
tax, penalty and fine if any, liable to be paid under the provisions of the act
and these rules, but not paid, who shall recover the same from the holder of
the mineral bearing land as an arrear of land revenue.
Rule - 11. Penalty on breach of order.
(1)
On receiving a report from the competent authority to the effect
that his order under these rules has been violated, the appellate authority
may, after issue of a thirty days show cause notice to the holder of the
mineral bearing land, impose fine up to Five Thousand Rupees, amout shall be
paid within Sixty days of the passing of the order.
Rule - 12. Maintenance of Register.
The Notified Authority shall
maintain in his office a register showing demand, collection and balance of tax
payable and refund if any made by each holder of the mineral bearing land in
form-(I)
Rule - 13. Correction of errors.
The competent authority or the
appellate authority, as the case may be, either on application by any aggrieved
party or on their own motion for reason to be recorded in writing, may correct
any mistake which is apparent on the face of record, or rectify any accidental
slip or omission in any order or order of assessment of tax or penalty.
Provided that no such correction
shall be made unless a reasonable opportunity of being heard is given to the
party concerned.
Provided further that this power
shall be exercised beyond a period of one year from date on which is purported
to be corrected was passed.
Rule - 14. Power to issue Instructions.
Government: may issue
instructions not inconsistent with the provisions of the Act or these rules
from time to time with a view to removing anomalies, doubts and difficulties.
Schedule -I
(See rule 4)
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S.No.
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Classification of Land
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Rate of Development cess
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1
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On land covered under coal and iron ore mining leases
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Rs.5 on each tonne of annual dispatch of mineral
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2
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On land covered under mining leases Other than (1) above
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5 %of the amount of royalty payable annually.
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3
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On land other than land covered under (1) and (2)above-
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5 % of the amount of land revenue or rent as the case may
be payable annually.
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Schedule-II
(See rule 4)
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S.No.
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Classification of Land
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Rate of environment cess
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1
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On land covered under coal and iron ore mining leases
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Rs- 5 on each tonne of annual dispatch of mineral,
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2
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On land covered under mining leases other than (1)above.
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5 % of the amount of royalty pay able annually.
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3
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On land other than land covered under (1)and (2) above
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5 % of the amount of land revenue or rent as the case may
be payable annually.
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