[10
of 2024] [07th
October 2024] An Act to provide the levy
of cess on mineral bearing land for augmenting health care services, education,
social security services, agriculture, rural infrastructure, drinking water and
sanitation and for other necessary purposes in the state of Jharkhand. Be it enacted by the
legislature of the State of Jharkhand in the Seventy fifth year of the Republic
of India as follows: - (i)
This Act may be called the Jharkhand Mineral
Bearing Land Cess Act, 2024. (ii)
It extends to the whole of the State of
Jharkhand. (iii)
It shall come into force on the date of its
publication in the official gazette. In this Act, unless the
context otherwise requires: - (1)
"Annual value of mineral bearing land
(including coal bearing land)" means value of mineral (including coal)
dispatched as specified in the schedule. (2)
"Authorities" means the authorities
as prescribed to carry out the purposes of this Act; (3)
"Cess" means the cess levied under
section 3 of this Act, for the purposes provided in section-4; (4)
"Dispatch" means dispatch of such
Run-of-mine/minerals as specified in the Schedule appended to this Act, by the
holder to any place outside the mineral bearing land; (5)
"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 this Act; and shall be utilised in the manner as
prescribed; (6)
"Government" means the State
Government of Jharkhand; (7)
"Governing Body" means a body of
such authorities, as constituted by the State Government to carry out the
purposes of this Act, as prescribed; (8)
"Holder" means the holder of mining
or quarry lease or exploring license or prospecting license of the mineral
bearing land(s); (9)
"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 Bearing Areas (Acquisition and Development) Act, 1957, the
Coking Coal Mines (Nationalisation) Act, 1972, the Coal Mines (Nationalisation)
Act, 1973, the Coal Mines (Special Provisions) Act, 2015, Petroleum & Natural
Gas Rules, 1959; (10)
"Mineral Produce" means a produce
of mineral specified in the Schedule, appended to this Act; (11)
"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 Bearing Areas (Acquisition and Development) Act, 1957, the Coking Coal
Mines (Nationalisation) Act, 1972, the Coal Mines (Nationalisation) Act, 1973,
the Coal Mines (Special Provisions) Act, 2015, Petroleum & Natural Gas
Rules, 1959; (12)
"Notification" means a notification
as published in the Official Gazette of the State; (13)
"Prescribed" means prescribed by
rules made under this Act; (14)
"Section" means the section(s)
under this Act (15)
"State" means the State of
Jharkhand; (16)
"Schedule" means the Schedule
appended to this Act; and Words and expressions used but not defined in this
Act shall have the same meaning as defined in all the respective Minerals
Act(s) and all the respective Rules. (1)
The Mineral bearing land cess shall be levied
on the annual value of mineral bearing land (including coal bearing land) and
collected in terms of S. 5 hereunder. (2)
The proceeds of the Cess shall be credited
into the Consolidated fund of state and shall be utilized for the identified sectors
as may be decided by Government of Jharkhand from time to time. (3)
The manner and the procedures for managing
the "Fund", shall be specified or prescribed by the Government. (4)
The cess levied under sub-section (1) shall
be collected by Department of Mines and Geology, Government of Jharkhand as may
be prescribed. The proceeds of the fund so
collected shall be creditedinto consolidated fund of state, which shall be used
for the following purposes: - (1)
to augment health care services, school and
higher education. (2)
to augment social security services. (3)
to construct and augment Rural
infrastructure- Roads, Rural housing, Drinking water, Sanitation, Electricity
etc. (4)
to develop Agriculture and allied sectors
including farmers welfare. (5)
Other necessary purposes as notified by
Government from time to time. (1)
The cess payable under this Act shall be
assessed in accordance with the provisions of section 3 and the Rules made
thereunder, by the prescribed authority. (2)
The amount of cess on mineral bearing land at
such rate(s) as may be specified shall be payable by the holder on the quantity
of such Run-of- mine/minerals as made at the time of dispatch of such Run-of-
mine/minerals from mineral bearing land by such date as prescribed. (3)
In case where the holder dispatches the
Run-of-mine/minerals without payment of cess, or as the case may be any
variation in the assessment of cess payable, the prescribed authority shall
cause to issue a notice of demand served upon the holder for payment of the
cess due along with an interest at the rate of not exceeding 5% per month or part
thereof on such value of cess due, in such manner as may be prescribed. Explanation- The words,
"cess due"; for the purpose of this Act shall mean any cess payable
under section 3, but not paid after the prescribed due date, and also after
expiry of such date, as provided in notice of Demand as issued under this
section. (4)
For the purpose of registration of the
holder, under this Act; the holder means holder of mineral right i.e. mining or
quarry lease or exploring license or prospecting license of the mineral bearing
land(s) under the Mines and Mineral (Regulation and Development) Act, 1957, the
Coal Bearing Areas (Acquisition and Development) Act, 1957, the Coking Coal
Mines (Nationalisation) Act, 1972, the Coal Mines (Nationalisation) Act, 1973,
the Coal Mines (Special Provisions) Act, 2015, Petroleum & Natural Gas
Rules, 1959; and lessee/deemed lessee/allocated under which they are already
registered under the respective mining laws for the time being in force, shall
apply mutatis mutandis for the purpose of this Act. Any person aggrieved by the
notice of demand under section 5, may, within sixty (60) days from the date of
service of the said notice under sub-section (4) of section 5 thereof, appeal
to such authority as may be prescribed and the said authority may pass such
orders on the appeal as it thinks fit, and which may be, subject to the
provisions of section 5, become final. The Government may, either
suo-moto or on receipt of a revision petition filed within ninety days by any
person aggrieved by an order passed under section 6, call for and examine the
record relating to any order passed or proceedings taken by any officer or
authority under this Act as may be prescribed, for the purpose of satisfying
themselves as to the correctness, legality or propriety of such order(s) or as
to the regularity of such proceedings and if in any case it appears to the
Government that such order or proceedings should be modified, annulled,
reversed or remanded for reconsideration, they may pass orders accordingly: Provided that no order
adversely affecting any person, shall be passed unless such person has been
given an opportunity of making his representation. The cess due payable and or
determined under section 5 of this Act, but not paid within the specified and
or prescribed time under this Act, shall be recovered as arrears of land
revenue by the authority under this Act as may be prescribed. Notwithstanding anything
contained in this Act, where the Government is of the opinion that it is
necessary or expedient in the public interest so to do, it may by notification
in the Official Gazette, exempt cess, fully or partially, in respect of any holder
or any class of holder as may be specified in the notification. (1)
The State Government may, by notification,
add to or delete or amend or alter any of the items or rate(s) in the Schedule
appended to this Act. (2)
The Government may issue such circulars or
directions or regulations to carry out the purposes of this Act. (1)
The Government may, by notification in the
Official Gazette, make Rules for carrying out the purposes of this Act. (2)
In particular, and without prejudice to the
generality of the foregoing power such rules may provide for all or any of the
following matters, namely (i)
The authorities which may impose cess under
section 3 or interest under Section-5 and the manner in which the cess levied
under this Act shall be collected; (ii)
The constitution and functions of the
Governing body, the term of office of its members, and the procedure for the
conduct of its business; (iii)
The manner in which accounts shall be kept
and registers to be maintained by the holder at the Mineral Bearing Land or at
the office the holder. (iv)
the assessment and collection of the cess
levied under this Act; (v)
The form of receipts for payment of the cess;
and (vi)
Any other matter that may have to be
prescribed. (3)
The Rules made under this section may provide
penalty for contravention of such provisions of this Act to the following
extent, namely: - (i)
in cases of evasion or avoidance of cess, to
the extent of double the amount of cess evaded or, as the case may be, avoided; All Rules made under this
Act, shall be laid, as soon as may be after they are so made, before the House
of the State Legislature, while it is in session, for a period of not less than
fourteen days which may comprise in one session or in two successive sessions
and if before the expiry of the sessions in which they are so laid or in the
session immediately following the House of the State Legislature makes any
modification in any of such rules or resolves that any such rules should not be
made, such rules shall thereafter have effect only in such modified form or be
of no effect, as the case may be, so however, that any such modification or
annulment shall be without prejudice to the validity of anything previously
done thereunder. Nothing contained in this
Act, shall affect the liability of the holder for the payment of cess under
this Act, to that of under any other law(s) for the time being in force. No suit or prosecution or
other proceeding shall lie in any court against the prescribed authorities or
any officer or employee of the State Government, in respect of any work done or
purported to have been done or intended to be done in good faith by such
authority or Government or such officer or employee under the provisions of
this Act or the rules made thereunder. No court (except the Supreme
Court or a High Court) shall have jurisdiction to entertain any suit or
proceeding in respect of anything done, action taken, orders made, direction,
instruction or guidelines issued by the State Government in pursuance of any
power conferred by, or in relation to its functions, by this Act. If any difficulty arises in
giving effect to any provisions of this Act the Government may, by general or
special order, do anything not inconsistent with provisions of this Act for the
purpose of removing the difficulty and issue necessary directions. Provided, no order of
removal of such difficulty shall be made after the expiry of the period of two
years from the date the commencement of this Act. THE
SCHEDULE (See
sections- 2 and Section- 3(1)) S.Nos. Classification of Mineral bearing land Rate of Cess* 1 Coal bearing land Rs. 100/- per metric tonne of coal dispatch 2 Iron ore bearing land Rs. 100/- per metric tonne of Iron ore dispatch. 3 Bauxite bearing land Rs. 70/- per metric tonne of bauxite dispatch. 4 Limestone bearing land Rs. 50/- per metric tonne of limestone dispatch. 5 Manganese ore bearing land Rs. 50/- per metric tonne of manganese ore dispatch. 6. Any other mineral bearing land 50% of the royalty paid on the dispatch of mineral per
tonne. * 1.
Name of Minerals as specified in the Second Schedule under the Mines and
Minerals (Regulation and Development) Act, 1957 (Central Act 67 of 1957) (Major
Minerals). 2.
Rates of cess are irrespective of their Grade/Properties.The
Jharkhand Mineral Bearing Land Cess Act, 2024
PREAMBLE