The Gujarat Rural Development Cess Act, 1984
gujarat · 1984
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the Gujarat Rural Development Cess Act, 1984
- S. 2Section defines terms used in the Gujarat Rural Development Cess Act, 1984, including "annual value," "cess," "mineral oils," and "specified land."
- S. 3The section imposes a rural development cess on specified lands in Gujarat to fund rural area development.
- S. 4Section 4 imposes a rural development cess on landowners excavating land for mineral oil extraction.
- S. 5Section 5 allocates rural development cess proceeds to the State Rural Development Fund after collection expenses.
- S. 6(1) The cess levied under section 3 shall be payable in such manner (including payment in advance) as may be prescribed
- S. 7Section 7 allows the Director to impose a penalty of up to one-fourth of unpaid cess for willful non-payment.
- S. 8Section 8 allows aggrieved parties to appeal against Director of Geology and Mining orders under the Gujarat Rural Development Cess Act.
- S. 9Section 9 allows the State Government to review and modify orders under the Act, but only within two years.
- S. 10Section mandates cess payers to maintain prescribed records of mineral oil production and sales.
- S. 11Section 11 allows the Director or authorized officer to request cess-paying persons to provide specified mineral oil production and sale information.
- S. 12Section 12 allows authorized state officers to inspect and search specified lands and records to verify compliance with the Gujarat Rural Development Cess Act.
- S. 13Section penalizes failure to pay cess, maintain required records, comply with orders, or obstruct officials with a fine up to ₹1,000.
- S. 14Section 14 makes company officers liable for offenses committed by the company if they were in charge, consented, or neglected duties.
- S. 15Section 15 protects the State Government from lawsuits for actions taken in good faith under the Act.
- S. 16(1) The State Government may, by notification in the Official Gazette make rules to carry out the purposes of this Act
- S. 17(1) The Gujarat Rural Development Cess Ordinance, 1984 is hereby repealed