Section 3 in The Orissa Rural Infrastructure and Socio-Economic Development Act, 2004
3. Levy of tax.
(1)On and from commencement of this Act, there shall be levied and collected a rural infrastructure and socio-economic development tax on all mineral bearing land in the manner hereinafter provided.Explanation - For the removal of doubts, it is hereby declared that any land which is subject to levy of tax under the Sub-section (i), shall not be liable to Cess under the Orissa Cess Act, 1962.(2)The rural infrastructure and socio-economic development tax shall be levied annually on all mineral bearing land at such rate, not exceeding twenty percentum of the annual value of such mineral bearing land, as the State Government may, by notification, fix in that behalf and different rates may be fixed for different mineral bearing land.Provided that 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 such rate, not exceeding the dead rent payable under the law for the time being in force on that mineral bearing land, as may be prescribed.Provided further that the State Government shall notify the rate of tax in respect of any such mineral bearing land once during any period of two years.(3)The State Government, before fixing the rate of tax under Subsection (2), shall appoint a committee, in such manner as may be prescribed who shall recommend to the State Government the annual value of mineral bearing lands and the rate at which the tax may be levied;(4)Every notification issued under Sub-section (2) shall be laid before the State Legislature for a total period of fourteen days which may be comprised in one or more sessions.
