State of Odisha - Act
Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
ODISHA
India
India
Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
Rule ORISSA-RURAL-INFRASTRUCTURE-AND-SOCIO-ECONOMIC-DEVELOPMENT-RULES-2005 of 2005
- Published on 17 March 2005
- Commenced on 17 March 2005
- [This is the version of this document from 17 March 2005.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title and commencement.
2. Definitions.
3. Notified Authority to exercise power.
- The notified authority as mentioned in schedule II shall exercise powers under different provisions of these rules within their respective jurisdictions.4. Calculation of annual value of mineral bearing land.
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.6. Constitution of committee.
| 1. | Secretary to Government, Steel & Mines Department | ... | Chairman |
| 2. | One representative not below the rank of Joint Secretary ofFinance Department | ... | Member |
| 3. | One representative not below the rank of Joint Secretary ofLaw Department | ... | Member |
| 4. | The Director of Mines, Orissa | ... | Member |
| 5. | Financial Advisor, Steel & Mines Department | ... | Member Secretary |
7. Manner of payment of tax.
- The payment of tax under Sub-section (1) of Section 4 shall be made in four equal instalments on the last day of each quarter of the financial year through a treasury challan which shall be furnished by the person who holds the mineral bearing land to the notified authority under whose jurisdiction the said land situates.8. Penalty in default of payment of tax.
9. Assessment and demand of tax.
10. Submission of return and revised return.
11. Appeal.
12. Recovery of tax.
- The Notified Authority may forward to the Collector of the concerned district, a certificate under his signature specifying the amount of tax, penalty and fine, if any, liable to be paid under the provisions of the Act and these rules but not paid, who shall recover the same from the holder of the mineral bearing land as an arrear of land revenue.13. Correction of error.
14. Penalty on breach of order.
15. Power to issue instructions.
- Government may issue instructions not inconsistent with the provisions of the Act or these rules from time to time with a view to removing anomalies, doubts and difficulties.16. Administration of the fund.
17.
There shall be a Governing. Body constituted as hereunder to consider and approve all proposals for expenditure and to decide the proportion of allocation to be made for different areas ;| (1) | Chief Minister | - | Chairman |
| (2) | Minister, Steel & Mines | - | Vice Chairman |
| (3) | Minister, Finance | - | Member |
| (4) | Chief Secretary | - | Member |
| (5) | Principal Secretary/Secretary, Steel & Mines | - | Member-Secretary |
| (6) | Secretary, Health & Family Welfare | - | Member |
| (7) | Secretary, School & Mass Education | - | Member |
| (8) | Secretary, Panchayat Raj | - | Member |
| (9) | Secretary, Rural Development | - | Member |
| (10) | Secretary, Works | - | Member |
18. Application of the fund.
19. Collection of the fund.
20. Budget of the fund.
21. Appointment of Administrator.
- The Secretary of the Department shall be the administrator and custodian of the fund, for the purpose of administration of the fund.22. Drawal upon the fund.
- All orders or cheques upon the fund shall be signed by the additional Secretary or Financial Advisor, Department of Steel and Mines.23. Placement of fund for implementation of Budget.
- After the projects are formulated as indicated in rule 24, necessary funds shall be placed at the disposal of the Committee constituted for the purpose at District level for implementation.24. Formulation of Projects.
- The projects under the Infrastructure and socio-economic development programmes shall be formulated by the Collector of the District/the Department of Steel and Mines with due regard being had to the scale and standard in respect of specifications and other details as has been laid down for similar work. Each project shall be got technically vetted by the appropriate technical officer and shall stipulate the arrangement for maintenance of assets to be created. The projects formulated at the district level only shall be furnished to the concerned District Committee constituted by the Collector for the purpose for approval. The approved projects thereafter shall be submitted to the Department for administrative approval.25. Execution of Projects.
- The projects that are approved by the department may be executed by the Collector through the Committee constituted for the purpose or such other agencies as the Governing Body may decide.26. Maintenance of Assets.
- The responsibility of maintenance of assets that will be created under the Infrastructure and Socio-economic Development Programmes shall be that of the concerned departments of the Government as may be indicated while formulating the projects in the manner laid down in rule 24.27. Periodical reports regarding implementation of the schemes
- The Collector shall furnish a report in the form to be prescribed by the Department regarding progress of the implementation of the projects. The half yearly report shall reach the Department by the 15 of the month following that to which it relates.28. Maintenance of accounts.
- The Collector shall maintain or cause to be maintained accounts of expenditure of individual projects in accordance with the provisions of the Orissa General Financial Rules, the Treasury Code and the Subsidiary Rules made thereunder.29. Maintenance of register.
- The notified authority shall maintain in his office a register showing demand, collection and balance of tax payable and refund, if any, made by each holder of the mineral bearing land in Form-T.30. Surrender of unspent fund.
- At the close of each financial year, the unspent balance, if any, shall be surrendered to the fund by way of deposit under specified Head of account.Form-ANotice before imposing of penalty[See Rule-8(1)]To......................................Whereas You, the holder of the mineral bearing land/quarry over....hects.....in village..........of........district for.........(name of the mineral) are,required to pay the tax of Rs........(Rupees............) only for the quarter from............... to............... by due date of 30th June/31st September/December/March, 200.... under the Orissa Rural Infrastructure and Socio-Economic Act and Rules, 2005.Whereas You have failed to pay the tax by the aforesaid due date.Take notice that under Rule-10 of the said Rules you are liable to pay penalty up to three times of the aforesaid tax amount. You are, therefore, noticed under Section 4(2) of Orissa Rural Infrastructure and Socio Economic Development, Act, 2004 to appear before the undersigned on............ at....am/pm for personal hearing to state your case, if any, failing which your case will be disposed of as per law.Place:Date :Notified Authority.Form-'B'Notice of Demand[See Rule 8(2)]ToPlease take notice that for the quarter/year ending.........................a sum of Rs......... has been determined as the dues payable under the Orissa Rural Infrastructure and Socio-Economic Development Act, 2004.| Rs................. | ||
| Penalty under Section 4(2) as per orderdated.................. | ||
| ...................... | ||
| Total .. | Rs. |
2. You are required to pay above amount into the Government Treasury at...........within thirty days from the date of receipt of this notice by you and to produce the receipt in proof of payment before the undersigned within seven days from the date of payment failing which the said sum of Rs...............
will be recovered from you as an arrear of land revenue.3. In case you fail to pay the amount as aforesaid and produce evidence of such payment by the due date, a further penalty not exceeding three times of the amount due will be imposed on you under Section 4(2) of the Act.
Date .......Place........Notified AuthorityForm-'C'Notice for production of documents[See Rule 9 (2)]ToIn order to enable me to satisfy myself whether the return filed by you under Rule 9 of Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005 of the financial year 200.... is-correct or complete, you are hereby required to attend in person or by agent at my office at (place)............on...............at......... A.M./P.M. and thereto produce or cause to be produced the accounts, documents specified below and any other evidence on which you may rely in support of the said return.In the event of your failure to comply with all the terms of this notice, I shall proceed to assess you under Section 4 (3) of Orissa Rural Infrastructure and Socio-Economic Development Act, 2004 to the best of my judgement.Signature of Notified AuthorityPlace...............Date ........Particulars of accounts and documents required :-| Assessment Details | ||
| 1. | Period of assessment | : |
| 2. | Mineral area/location of the mineral bearing land or quarry | : |
| 3. | Date of assessment | : |
| 4. | Books of account/returns verified | : |
| 5. | Tax payable for the period | : Rs................(Rupees....................) only. |
| 6. | Amount of tax paid, if any | : Rs................(Rupees....................) only. |
| 7. | Penalty, if any | : Rs................(Rupees....................) only. |
| 8. | Fine, if any | : Rs................(Rupees....................) only. |
| 9. | Balance to be paid (defaulted amount) | : Rs................(Rupees....................) only. |
1. Name of the holder of the mineral bearing land.......
2. Name of the minerals/ore.............
3. Name of the land/mine/quarry/location............
4. Extent of mineral bearing land ....... Acres.
5. Period of holding years from (date) to....(date)
(Quantity in metric tonne)(Tax in Rupees.)| Year immediately preceding the financial year | Production | Quantity dispatched for | *Ex-mines sale price on 1st March (grade wise) Rsper tonne | ||||
| Grade | Quantity | Sale | Captive use | Domestic | Export | ||
| Domestic | Export | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Arrear Tax as on beginning of the year | Demand of tax during the year | Balance Tax as at the end of the year | ||||||
| Principal | Penalty/ Fine | Total | Principal | Penalty/ Fine | Total | Principal | Penalty/ Fine | Total |
| 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 |
| Particulars of payment of tax | Remarks | ||
| Amount | Chalan No. | Date | |
| 18 | 19 | 20 | 21 |
1. Name and address of the holder of Mineral bearing land..............
2. Name of the Mineral...................................................
3. Name of the Mines and location .......................
4. Extent of the Mineral bearing area (In acres/hectares.
5. Period of assessment.................................................................
6. Amount of tax assessed...................................
Assessment OrderNotified AuthorityForm-'G'Notice of demand[See Rule-10 (3)]To1. Name and Address of the holder of Mineral bearing land
2. Name of the Mineral
3. Name of the Mines/Mineral bearing land and the location.
4. Extent of Mineral bearing area (in Hal/Ac)
Please take notice that for the failure to file return for the year.........a sum of rupees..................has been assessed on you under Orissa RuralInfrastructure and Socio-Economic Development Act, 2004 and the rules made thereunder as per orders passed on.................You are required to pay the above amount into the Government Treasury within thirty days from the date of receipt of this notice by you and produce the receipt before the undersigned within seven days from the date of payment failing which the said sum of Rs...................will be recovered from you as an arrear of land revenue.In case you fail to pay the amount as aforesaid by the due date a penalty not exceeding three times the tax due will be imposed on you under Section 4(2) of the Act and fine for the breach of non-filing of return shall be imposed on you under Rule 16.Place............Date...................Notified AuthorityForm-HAppeal(See Rule-11 (1))To be submitted in duplicateToThe..............................................The.......... day of 200................1. (a) Period of assessment/determination of tax.............
2. A copy of the Assessment/Determination/Order appealed against is attached.
3. Your petitioner has paid half of tax assessed and demanded as mentioned in item 1(d) above amounting to Rs.........(Rupees...) only in these proceedings in Treasury challan No..........dated....
4. Your petitioner has submitted return(s) for the above period.
5. Being aggrieved by the aforesaid assessment/determination/order your petitioner begs to prefer this appeal on the following other grounds.
Grounds(Here enter the grounds on which the petitioner relies for the purpose of the appeal)PrayerDate :Signature of petitionerAddress:Form-1Register of Demand, Collection and Balance of Tax and Penalty/Fine(See Rule-29)1. Name of the holder of mineral bearing land.
2. Sr. No in the Register.
3. Name of the mineral
4. Name of the mines/mineral bearing land & location
5. Area in acre
(Note - The column relating to penalty/fine shall be filled up only after an order imposing penalty/fine under Rule-10 or Rule 19 is passed.(Figures in Rupees)| Year (financial) of demand | Amount outstanding at the end of the previousyear | Demand during the year | Total due by end of the year | ||||||
| Tax | Penalty/ fine | Total | Tax | Penalty/ fine | Total | Tax | Penalty/ fine | Total | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Amount collected during the year | Balance at the end of the year | Refund | Remark | ||||
| Tax | Penalty/ fine | Total | Tax | Penalty/ fine | Total | ||
| 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 |