Section 89 in The Bihar (Coal Mining) Area Development Authority Act, 1986
89. [ Levy of tax on use of land for other than agricultural and residential purposes. [New Section 89 Substituted for old Section 89 vide Section 8 of the (Amendment) Act, 1992. [24 of 1992]]
(1)The Authority shall subject to the provisions of this Act, and Rules framed thereunder levy tax, by notification published in the Official Gazette, on land-being used by any person, group of persons, company, the Central Government or the State Government, local or Corporate Body for mining, Commercial or Industrial purposes with the prior approval of the State Government:Provided that the tax so levied shall not exceed Rupees 1.50 per square meter annually for any such land but such tax shall not be levied on land which is subject to Holding Tax.(2)The State Government shall, out of the tax so levied and collected, determine the amount to be deposited into the consolidated Fund of the State Government from time to time.]
