Section 3(2) in The Orissa Rural Infrastructure and Socio-Economic Development Act, 2004
(2)The rural infrastructure and socio-economic development tax shall be levied annually on all mineral bearing land at such rate, not exceeding twenty percentum of the annual value of such mineral bearing land, as the State Government may, by notification, fix in that behalf and different rates may be fixed for different mineral bearing land.Provided that 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 such rate, not exceeding the dead rent payable under the law for the time being in force on that mineral bearing land, as may be prescribed.Provided further that the State Government shall notify the rate of tax in respect of any such mineral bearing land once during any period of two years.
