Section 4(2) in The Orissa Rural Employment, Education and Production Act, 1992
(2)Notwithstanding anything contained in any other Act;-(a)the tax payable for a year under Sub-section (1) of Section 3 in respect of a mineral-bearing land shall be, paid by the person who holds such land to such authority, not being inferior in rank to that of a Mining Officer or of a Deputy-Director of Mines-in-charge of a mining circle, as the State Government may, by Notification, specify (hereinafter referred to as the notified authority), in such manner, at such intervals and by such date or dates as may be prescribed :(b)every holder of a mineral bearing land shall be liable to pay, by way of penalty in default of payment of tax payable by him under clause (a) for any [period] [Substituted vide Orissa Gazette Extraordinary No.1579-Dated/6.12.1993- Notification ,No.15273-Legislative-Dated/6.12.1 993.] by the prescribed date, an amount not exceeding the amount of such tax payable for such [period] [Substituted vide Orissa Gazette Extraordinary No.1579-Dated/6.12.1993- Notification ,No.15273-Legislative-Dated/6.12.1 993.], as may be imposed by the notified authority at the time of assessment of such tax under clause (c), in the manner prescribed ;Provided that the amount of penalty that may be so imposed shall, in no case, be less than an amount as may be equivalent to a simple interest calculated at the rate of eighteen percentum per annum on such unpaid amount of tax for the period intervening between such prescribed date and the date when the penalty is so imposed :Provided further that the notified authority shall give the holder of a mineral-bearing land a reasonable opportunity of being heard before imposition of such penalty;(c)the tax payable under [clause (b) and (c)] [Omitted vide Orissa Gazette Extraordinary No.1579-Dated/6.12.1993- Notification No.15273-Legislative-Dated/6.12.1993.] of Sub-section (2) of Section 3 shall be assessed by the notified authority in the manner prescribed;(d)recovery of the tax assessed under clause (c) or refund of any amount of such tax found to have been paid in excess after assessment shall be made in the manner prescribed :[* * *] [Omitted vide Orissa Gazette Extraordinary No.1579-Dated/6.12.1993- Notification No.15273-Legislative-Dated/6.12.1993.](e)every holder of a mineral-bearing land shall be liable to pay, by way of penalty in default without reasonable cause of payment of the tax assessed under clause (c) by the date specified in the notice of demand issued in this behalf, an amount, not exceeding the amount of such tax so remaining unpaid, as may be imposed by the notified authority in the manner prescribed :Provided that the amount of penalty that may be so imposed shall, in no case, be less than an amount as may be equivalent to a simple interest calculated at the rate of eighteen percentum per annum on such unpaid amount of tax for the period intervening between the date specified in the notice and the date when such penalty is so imposed :Provided further that the notified authority shall give the holder of a mineral-bearing land a reasonable opportunity of being heard before imposition of such penalty;(f)the notified authority shall, in the prescribed manner, pay a simple interest at the rate of eighteen per centum per annum for each month of delay in making refund to any holder of a mineral-bearing land of the amount of tax paid in excess, when such excess payment arises out of an order passed on an appeal, revision or review under Section 5, from the first day of the month next following the expiry of three months from the date of such order up to the month preceding the month in which the refund is made under clause (d), upon the amount of the tax refundable to him according to such order;(g)in calculating the interest payable under clause (f), the amount of interest so calculated shall be rounded off to the nearest multiple of ten rupees and, for this purpose any amount less than five rupees, shall be ignored;(h)the State Government or the notified authority may appoint persons to assist the notified authority;(i)any powers, duties or functions of the notified authority may be delegated to any person appointed under clause (h) in such manner as may be prescribed.
