Section 2 in The West Bengal Rural Employment And Production Act, 1976
2. Definitions.
- In this Act, unless the context otherwise requires, -(1)[ "annual value of coal-bearing land", in relation to a financial year, means one-half of the value of coal, produced from such coal-bearing land during the two years immediately preceding that financial year, the value of coal being that as could have been fetched by the entire production of coal during the said two immediately preceding years, had the owner of such coal-bearing land sold such coal at the price or prices excluding the amount of tax, cess, fee, duty, royalty, crushing charge, washing charge, transport charge or any other amount as may be prescribed, that prevailed on the date immediately preceding the first day of that financial year.] [[Clauses (1), (1a), (1b) and (1c) Substituted for former clause (1) by W.B. Act 2 of 1992. Former clause (1) was as under :-'(1) 'development value' means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880;'.]]Explanation. - Where different prices are prevailing on the date immediately preceding the first date of that financial year for different grades or qualities of coal, the value of coal of each grade or quality produced during the two years immediately preceding, that financial year shall be determined accordingly;(1a)[ "coal-bearing land" means holding or holdings of land having one or more seams of coal comprising the area of a coal mine;] [[Clauses (1), (1a), (1b) and (1c) Substituted for former clause (1) by W.B. Act 2 of 1992. Former clause (1) was as under :-'(1) 'development value' means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880;'.]](1b)[ "despatched", for a financial year, shall, in relation to a mineral-bearing land (other than coal-bearing land) or a quarry, mean one-half, the quantity of minerals, or materials, despatched during two years immediately preceding that financial year from such mineral-bearing land or quarry;] [[Clauses (1), (1a), (1b) and (1c) Substituted for former clause (1) by W.B. Act 2 of 1992. Former clause (1) was as under :-'(1) 'development value' means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880;'.]](1c)[ "development value" means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880.] [[Clauses (1), (1a), (1b) and (1c) Substituted for former clause (1) by W.B. Act 2 of 1992. Former clause (1) was as under :-'(1) 'development value' means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880;'.]](2)"prescribed" means prescribed by rules made under this Act;(3)"proceeds or tax" means -(a)the proceeds of "surcharge on land revenue" levied under section 3, and(b)the proceeds of "rural employment cess" levied under section 4,(4)[ "year" means a financial year as defined in clause (15) of section 3 of the Bengal General Clauses Act, 1899.] [Clause (4) inserted by W.B. Act 2 of 1992.]
