Section 5 in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
5. 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 rates of dead-rent specified in the third Schedule to the Mines and Minerals (Development & Regulation) Act, 1957 and the Schedule-II to the Orissa Minor Mineral Concession Rules, 2004 as the case may be.
