6. [ [Substituted by Bihar Finance Act, 1982 (3 of 1982).]
lsl dk fu/kkZj.k dSls gks-& LFkkuh; lsl dk fu/kkZj.k Hkwfe ds okf"kZd ewY; ds vk/kkj ij fd;k tk,xk vkSj [kkuksa vkSj [knkuksa ds LokfeRo ;k [kfut /kkfjr Hkwfe ds ewY; ij] ;FkkfLFkfr ] ou&mit lfgr vU; LFkkoj laifRr ds fodz; ewY; rFkk V~keos vkSj jsyos ds 'kq) okf"kZd ykHk ds vk/kkj ij fd;k tk,xk] tSlk fd ;s ;Fkkdze bl vf/kfu;e esa fofgr jhfr ls vfHkfu'pr gksa vkSj ftl nj ij gjsd o"kZ ds fy;s LFkkuh; lsl mnx`ghr fd;k tk,xk] og fuEu izdkj gksxh%(d),sls LokfeRo tks [kku vkSj [kfut ls lacaf/kr gSa dh n'kk esa nj fu/kkZj.k ljdkj }kjk le; & le; ij fd;k tk,xk fdUrq LokfeRo (jks;kYVh) jde ds ikap xqus [Substituted by Bihar Finance Act, 1985 (4 of 1985).] ls vf/kd u gksxh%ijUrq fdlh Hkh ,d o"kZ ds fy, HkqxrsFk LFkkuh; lsl] foi= [kuu (MsM jsUV) dks [kaM (d) ds v/khu vo/kkfjr lsl&nj ls xq.kk djus ij izkIr jde ls de ugha gksxkA(aa)[ in the case of value of mineral bearing land, where the local cess payable in any year in respect of any mineral bearing land as assessed in clause (a) is less than [40 per cent] [Inserted by Bihar Finance Act, 1982 (58 of 1982).] of the value of mineral bearing land in that year, then notwithstanding anything hereinbefore contained, the State Government may assess the local cess at such percentage of the value of mineral bearing land, not exceeding [40 per cent] [Substituted by Bihar Finance Act, 1984 (7 of 1984) and again Substituted by Bihar Finance Act, 1985 (4 of 1985) and again by Bihar Cess (Amdt.) Act, 1988 (3 of 1988).], as may be notified in the official Gazette from time to time, although the cess so assessed may exceed [five times] [Substituted by Bihar Finance Act, 1985 (4 of 1985).] the amount of royalty.][Provided that the State Government may by notification in Official Gazette enhance or reduce the rate at which Cess shall be payable in respect of any mineral, and the State Government may thereby determine different rates of Cess for different minerals with effect from such date as specified in the notification: Provided further that such rates shall be fixed keeping in view the economic viability, value and extent of damage to land, environment and infrastructure in course of mining of such minerals and such other facts which the State Government may consider proper.] [Inserted by Bihar Cess (Amdt. & Validation) Act, 1990 (15 of 1990) and shall be deemed always to have been inserted.]([k) ,sls okf"kZd 'kq) ykHk dh n'kk esa] ,sls ykHk ds izR;sd :i;s ij iUnzg iSls](x)Hkwfe ds okf"kZd ewY; dh n'kk esa] okf"kZd ewY; ds izfr :i;s ij iPphl iSls] vkSj(?k) ou&mit lfgr LFkkoj laifr ds fodz; & ewY; dh n'kk esa nj 10 izfr'kr ls vf/kd ugha gksxh vkSj jkT; ljdkj vf/klwpuk ds tfj, le; & le; ij os oLrw,a fofgr dj ldsxh ftuds fodz; ij lsl mn~x`fgr fd;k tk,xk] lkFk gh os njsa Hkh fofgr dj ldsxh ftu ij ;g mn~x`fgr fd;k tk,xkA]
