Amendment status not verified — confirm the current text below against the official source.
(1) The tax payable per year under sub-section (1) of seciion 3- (i) in respect of land held by a laiyat shaIl be paid by the raiyat, for the . land he hclds, to the landlord under w horn. he holds the lands; and (il) in respect of; any land held under lease for industrial o,r any other Q pu;pose, not being any mineral-bearing land or land held by a raijatr shall bc paid hy the lessm to the leisor, in such manner, at such intervals and by such dates as may be pracribed, and for tbe purposes of this sction, the provisions coritained in sections 8, 9-A, I ~ A , 10-B, 12, 1 3, 14, 15, 16, 17, 18, 19 and 20 of the Orissa Ccss Act, 1962 &hall mur& , OrisPsAcl 11 mrandis apply. cf 1% (2) Notwithslandiag anything coatained in any other Act,- (a) the tax payable for a. yeqt under sub-&tion (1)- of scctioa 3 in r-t of a mineral-bearing land shall be paid by the who holds sneh land to such authority, not being iofcrior in rank to that of a Mining Oficer or af a Deputy Director of Mines in charge of a mining circle. ae the Stare Gcrvcrnment may, by aotiEcation, specify (hereinafter referred to as the notificd authority ), in such manner, at such iatmsls . and by such datc or dates as may be prescribed; ' (b) cvery hplder of a mineral bearing land shalI be liable to pay, by way . of penalty in default of payment of tax payable by him under clause (a) for any ycat by. the prescribed date, ah amount not exceeding the . ..em amount of such tax payable far such year, as may be i m p & by the notifid authority at the time of asscssmen5: of such tax under clause (c), in the manner prescribed: Prt?vidcd that the amount of penal9 that m+y be so imposed shall i , n no case, bc less than an amount as may be equivalent to a simple interest c~ieuIated at the race ofeightccn Pcrcentum pcr annum an 'such unpaid amount of tax for the period inlervefliag btlwecn such prarihd date , and the date when the pcnalty is so imposed: Provided further that the notified authority shall give thc holder , mincral-baring 'land a reasonable opportunity o f k i n 2 heard before imposition of such pnalty; (c) the 1a.x pavable under clause (b) of sub-sect ioa (2) OF section 3 S ~ I I be xsessed by the notified authority in the manner prcxrihd; ' (d) recovery of lhc tax assessed mder clause <c)or refund of any amount bf such tar Sound to havc been paid in excess affer assessment shsll be in the manner prescrihd : provided tbal thc notified auulority may proceed to rt&er any unpid amount of the tax assessed as if it were an arrcar of hnd revenue; APE J1 psvlslon CU4 review. R ura! Emplo)mmt, Educetion and Production Fund. ~pplIcaU0n of Fund. (4 -everybdder o P ~ niineraFbeailaglaad $ball be liable to pay, 4y way ~t . pedtgm default' wlibotit rka-soaabk cauae of payment of the tax psses~Cd @dir clause (c) by The date specified in the ndtice of dcvand issued in Ibis ' Milf, an amount, not - exceding the amount of such (ax so remaining ttapdid; ha' mag be imposed by the notified aurba!ity in ,the ,qmner Iprecthf: . Provided that the amount of penalty that mey be so imposed shall, in no case, b~rIese thau ss a m ~ u a : w y tidm sgafoalcnt to e -dppla interest calculated at the rate of ,eighteen percenturn per anaum QP such unpaid amount of tax Tor the pe'rlod intervening bztwecn the datg specified in the ddtiZe and the date when such pnalty is so imposed : , Proulded further that the notified authority sball g i g the holder of a mlndlbearing land a -reasoaabI& opportunity of being beard beforo imposition of such penal! y; (i) the qot i6cd arrthurity s h a , in th prcscrribed manaar; pay a Bimple intoroct 41 the vtto ol eighteen percentw Rer aawm fqr caah msorh of delay in making refund to any b~lder. QC 9. minerakbariog laod sf Qa amount of tax paid in excess, when such excess payment arises out or, an order paseed 6 an appeaI, rcvision or review under section-5, from the &st ,day af tho month next foIlouihg the , expiry -of Ihree months from the date bf such ordw up tp ?be rnoptb prewding tbe month in whicb tho rchad h made m m c ' b ~ (dl, upon the awunt of thotax dltndhble (J him according ~a s u ~ k order: - (gl in alalating the Interest payable under clause (f), Jbt amount gf intercd calaulatcd sball be rounded off to the nearest multiple of teq ruycts and, \ Psr tbis purpose, aay amount less than five rupees sbaU be ignored; (h) the State Government or the potified authority may appoint pemns ta mist tho notiftad authority; IC) any powcts, duties or functik . of the-, nofified authadry may tm delegatad to aqy person appointed under clausc (SI) i~ such manner as m y b prescribed.