(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.]
