The ASSAM RURAL DEVELOPMENT CESS ACT, 1988
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### . 4 . :.~ 138 ~ .,~~. ~~~~i~R, B ~~t5~~'. f988, .17 ~T'T, 1910 (111'4')

No. 138 Diapur, Thunday, 8t~ December,l988, 17th Agrahayaaa,

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                           - .. - GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR ' .~·

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L~GlSLA'l'IVE .DEPART .l\,fENT: LEGISLATIVE BRANCH

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NOTIFJCATION

The 8th December 1988

            - .; ' No:~QL.222/88/40.-Tl)e following Act of the Assam Legislative

A,ssembly .whic:h_ .received •the assent of the Go-v:ernor lis hereby

published for gener~l information. .       - . ~       -       -

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ASSAM ACT No. IX OF 1988

Received the assent of the Governor on 8th December, 1988.
THE ASSAM RURAL DEVELOPMENT CESS ACT, 1988.

I

AD

Act

###### to provide for the creation of a fund for development of rural areas in the State of Assam .and for the levy of a rural development cess for that . purpose and for matters connected therewith.

 It as ;hereby enacted in the Thirty-ninth Year of the·
 Republic of India as follows .- ·

Short extent and title. 1. (1) This Act may be called the Assam Rural

commence- D~.velopment Cess Act, 1988. ·
meat.

(2). It extends to tJ:le whole of the S~~t~ o:f

As.sam. ·

:(3}. It shall come info force on such date as the

###### State Government may, by notifi~atipn in the Official Gazette, appoint.

Dcfioitious 2. In this Act, unless the context otherwise
###### requires,-

. fa) ttannual value" in respect of specified land
###### means the price charged for the· mineral oils
sold annually by the person who holds speci-
fied land for carryi:ry.g out excav:iltion for
###### the purpose of obtaining· minera~ oils or ·for.
 extraction of minerai oils :

 Provided that, such priGe shall include
 any sum received or receivable by the holder'
as valuable con~ideration for the minera~

oils sold but shall not include any sum on
###### account ..of sales.tax due under the Central Sales Tax Act, 1956 or under any law of the

..                                                       - .~ State Legislature or on accou:n,t of . royalty

.. ~.::.due.. under . the Oilfields {Regulatio.n .and

Development} Aet, .l948.


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###### Provid-ed furthe~ . that . i£ mo~e fhan ;,~~ · :
 price is chargeable for the same variety o~

 · mineral oil the maximum price chargeable
 for that variety of mineral oilshall be taken as the price for such mineral oil ;

 {b) ;'cess" means the rural · development cess_;

 (c) "Commissioner" means the Commissioner: ol
 Taxes, Assam; . , -'

 .(d) "mineral oi1s" include casing -head conden ..
 sate, natural gas and pet"l'O~eum;

 (e) "prescribed" means •. prescribed by rules made under this Act;

(f) "rural development . -- cess" . means tax on
###### specified land levied under section 3;
(g) ((specified land'~ ' mean.s- the land held for

###### - carrying out excavation for the put:pese ·of-
 ootaining mineral oils or '.for ' extraction ·; o'f. ~
 mineral oils; . ~ ' - .·
 {h) Htax'' meanS a taX On SpeCified lands fevied-
 under section 3. --. · <: ·.

. . . . .· . .                                      - . ,, \

###### _. RURAb :bEVE:LOPMENT C~SS - AND RURAL
 DEVELOPMENT FtJND

,.:aurat 3 .. F.or. the purpose of providing cost .of, develop-

Cess. mvcioplne&t :fuent of rural . . areas in the · State, . _-. of Assam .          - on ..
###### and from the commencement of this Act, there

'" . __ . . shall be levied and collected ,on a:ll ·specifieg ·

###### . Hm<is in the State a tax, to be. knbwn as ruraf'
~¢velopment cess, at such rate not exceeding ·

25 per cent of annual value, as may be fixed by
###### the Slate Governmenl by notification in the 0fficial Gazette. ·

''b\bmty 4 The rur"ql development cess _ shall be leviable

t [6], ~ay ~cess               - on 'the .person who holds. specified land for

_r_ _ ~ cfJ.rfYing out excayation lor the purpose o~

.. · • . . , . ~ob..taining . mineral _ oUs or for . extraction ol

###### minerai oils .

 •


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!.~.D~v!I~~ -5 .. ~1) Tpe _proceeds o! the rural development ces~

~.ent F~d. "          - - and penalties (other than fines) recovered

:,· ..                      - · · · · , under this Act shall first be credited to the

£' :::.c.:.-~                -                - Consolidated Fund of, ~he State and a'fter

_i_ ;.~ :· " :>                    - deduction o:ll the expenses of · collection and
###### recovery' therefrom shall, under appropriation duly ma:de by law in this behalf-, be entered in, and transferred to, a separate fund called the Assam Rural Development FUI1d.

{2) Any amount transferred to the Assam Rural

###### Development Fund under sub-section {1)

 · · shall be charged on the· Consolidated Fund o~
 the State.

{3) The amount in the Assam Rural Dev~lop ...

###### ment Fund 'shall be expended in such manner and subject to such conditions, as may be pre-scribed, for the purpose men- tioned in section 3. ··

Payment_.6 U) The cess levied under section 3 shall. be
rtcovery of·           -

cess and payable in such manner {includin~ payment
furnishing in advan~e) as may be prescribed. . . _r_ .

of -r~tu~ , _

{2) The person liabl~ - to pay· cess under section
###### 4 shall furnish at such intervals and to such ·
 -· .;~: .:~:~· ... ~ · ·-- · authority returns in such -form · a:q.d manner
 as may_ be prescribed.

 (3) Any arrears of cess shall be recoverable · -as
 . arrears df hmd revenue. -· ·· · ·

P~nalty for '7. fl) u any person liable to pay cess .under this

failure -P~Y _ cc~. to                      - · Act in pursuance of· provisions of ruies

###### . ' made under sub-section {1) of s~ction 6 fails

,.. .... to pay within the period specified therefor,
. -·                - - any amount due .from him on: account oJi

###### cess, the Commissioner on being satisfied that such person has wilfully failed to pay the cess, may, ' subject to the general · or
 special order of the State ·Government and
 - without prejudice to any qther _penalty to

-~ which such person is liable under this Aot,

###### •


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###### recover from him as penalty a sum not
exceeding one fourth of the amount of cess
so unpaid in addition to the amount of cess
###### payable by him.

(2) Sums reco~erable under. this section shall
be recovered in the manner provided in
sub-section (3) of section 6 for the collection
###### of cess.

Appeal 8. 0) Any pe~son, who is aggrie~ed oy any order

of the Commissioner under this Act, may
file an appeal before such persoh ·or authori-

ty, in such manner, within .such time, and
on payment of such fees, as may be prescri-
bed.

(2) The appeal                - shaH be heard and decided in
###### such manner as may be prescribed.

~;isi~n ~f -9. (1) The State Government . rna~ of its own

orders·.

motion or on the application of any aggrie-
ved person call for and ex~n:riine the record
###### of any proceeding_ under .· .- thts Act, for the purpose of satisfying itself ·as to the legality or propriety . of any order passed therein by the Commissioner or by . the person or

_ authority referred to in suq-s~ection (l) of

section 8 and if 'it shall appear to it that any
###### order passed therein requires to he modified,:
 annulled or reversed, it may after giving the person affected by, or interested in, such order an opportunity of .. 'being heard and
 after making or causing to be · made such inquiry as it deems necessary, pass such order . thereon as . the circumstances of . the
case justify including an order directing

fresh proceedings :

###### Provided that no record of any procee-

ding of the Commissioner shall be called for-
{i) in a case where an appeal from the order
passed therein bas been , filed, when such
###### appeal is pending, and


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###### (ii) in a case where an appeai has not been filed
 from such order' before the expiry of the

 · __ time prescribed for filing ~uch appeal.

{2) No order shall be revised under sub-sec-

###### -- tio:n: (1) by the State Govermnent of its own motion and no application under that · sub- section by any aggrieved person for the revision of any order shall be entertained by the Government after the expiry of two
 . years from the date of such order.

 Eiplariaiion .--In computing the p~riod of limita- t!on for the purpose of sub-seCtion {2),---·

 (a) any period during which the record of any proceeding shall not be called for under the proviso to sub-section (1), and

(b) any period during which any . proceeding_

###### · under this section is stayed by an oraer or
 injunction of any court,

 shaU be e}i:duded. ''' 1 ', 'r

 MlSCELLANEOUS

Ma:'-.                - inte-II Jo. Every person liaDle to pay cess under this Act
lUIJlCC of

aa:: o u Jl t~ ­ 'shall keep and maintain accounts and regis-
and ~regi s          - ters, in such for ms as _m·a.y_ be . prescribed, in

t ~ S· respect of quant ity of mineral oils produced

###### _ . By him from speclfied land and the sale

proc~eds thereof receivea by him.

Pi>w e~s to n. Tile Commissioner or any officer empowered
order -pr-e·         - ~ 1h' tlHs behalf by_ the State Government
duction of         -

accountl. by an order in wr iting requlr'e any person
###### liable to pay cess under this Ac.t, to produce

 · s:uch ··accounts.· registers and documertts and "to furnish such inJormation · relating to the

 ·quantity ·of minera1 Oil prdduced from speci-

fi~'d land or the sale pr-oceeds thereof received
###### by him, as ·may be sp-ectfied in t'he order.


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TH.S l ns~Alvl GAZ.E:ITJ:.:. ~ LXIJ;\.t,,UH.DLU:J...R._ __ l:'__, __pE::::. _ 8, ___l!:it" 947 _ ___ _ ..:'.

~:::;rs anc:f 12. (1) ,Any officer · authorised           - by the State

ip~pe~tiJb. Government in this behalf may at all reaso-
###### nable times enter into, inspect and search, any specified land arid any place where the
'Rerson liable to pay _Gess_ under this Act

~)rdi{larily keeps books Of accounts, regis-

ter§ and . docu.rnents relqting to .. e,Xcavation

{pr obtairifug iriiner~l oils 'from such land,

-for the purpose 'of verifying . whether the
prov.isions of this Act or any rules made
###### thereunder are being complied with .

. 2 of 1974 (2) All searches made under sub;_section ' ti)

###### , Shqll be in aCGordance with the prOVlSlOnS

of the · Co_de of Criminal Procedure, 1973.

Offence,, 13 Wh
. ·· .. - . '- . oever: .,

(a) f.ails to pay cess within the time stipula-

###### ted therefor, or

(b) fails to keep and m~intain accounts and
###### registers as required by section 10, or

(c) fails to comply with an order made under.

section 11, or

(d) kpowii}gly produces false ac.counts, regis- _

. '

###### ters or documents or knowingly furnishes incorrect information, ' or

(e) obstructs any ·offi.cer mak~g an entry,

inspection or .sear_ch under. section I2,

_ shall, on ·conviction be punished with. fine

###### which may extend - to_ one .th_q~-~ari:<t
 rupees.
 "

O(fen~e . py 14. (1) _Where an offence under this Act has

companies.

_·r .. :_ bee'n, committed by a, company, eyerv person· who

###### at the time the offence was committed was in charge of, and was responsible · to, the company
for.tl)e conduct of the .business of the company, as


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948 THE ASSAM GAZETTE. EXTRAORDINARY, DEC. 8, !S88

well as the company shall be deemed to be guilty
of the offence and shall be liable to be proceeded
against and punished accordingly :

Provided that nothing contained            - n this sub-

section shall render any such person liable to any
###### punishment provided in this Act ir he .. proves that the offence was coJ:nmitted without his. know-.

ledge or that he exercised all due diligence to
###### prevent the commission of such offence. .

(2) Notwithstanding anything contained in .

sub-section (1) where an offence under this Act
has been committed by a company and it is proved
###### that the offence has been committed with the
consent or connivance of, or is attributable to anv
neglect on the part of any director, manager,
###### secretary or other officer of the company, such

. director, m·anager, secretary or other officer shall

also be deemed to be guilty of that offence and
shall be liable to be proceeded against and puni-
shed. accord~ngly.

                     - Explanation :- For the purpose of this sec ...

tion ,-· ·

(a) cccompany" means a body corporate, and

includes a firm or other association of .

                         - persons or body of individuals, and ~ . .

.," ,. .,.·~_ ... "_.{;~-~~ .. :f;,~'&i

                - (b) <( director" in relation to a firm . mear1~ a
###### partner in the firm.

Protection 15. No suit or 9ther .proceeding shall lie against          -

of · · adi~n the State Government or any officer of the State
good taken faith. tn G overnment f or any th' 1ng w ·h. IC h . . IS In goo d f ru. 'tl. rl

done or intended io be done in pursuance of this
Act or any rules made thereunder.

                - Power to 16. (1') The State Governfnent may, by notifj.ca.:.
make rules.

tion in the Official Gazette, make rules to carry out
###### the purposes of this~ Act. ~· -...:;.; • .,. ... .,.,. ~ -· " .,4:\lt.,» . ... ,.,. -~· .,

' IF~ ~- l :v >:~'t ~0:'(;{ ! J~!P•_r, p I{!~- -!<1'5'•';""''1 _' (_ "···.J'"' T f ';"" ,• ., ;

(2) In particular and without prejudice to the
generality of the foregoing provision, the . State


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THE ASSAM CAZE'lTE EXTRAORDINAl<Y, LE,.:. 8, 1988 ~49

_ Government mav make rules for all oc any of the
following matters, namely :-

-.

(a) the_ manner in which and conditions sub-

###### ject to which the amount in the Assam Rural Development Fund shall be expen-
 ded under section 5' ; ·

:..

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(bJ the manner of payment of_ cess and the
###### intervals at, the authority to and the

JTianner and form in              - which r-eturns shall

###### be furnished under section 6 ;

#### . .

(c) the person _br_ authority before which, the

###### manner in which, the time within which and the fee on payment of which the
appeal may be filed and the manner in

which, such appeal shall be heard and
decided, under section 8;·

(d) the form in which accounts and registers
###### shall be maintained under section 10 i

(e) any other matter which is required or
allowed by this Act, to be prescribed.

(3) The power to make rules conferred by thi~

section shall except on the first occasion of the
exercise thereof, b.e subject to the condition of the
###### rules being made after previous publication.


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950 THE ASS.AM GAZETTE. EXTHAORDINAKY, DEC. 8, 1988

###### ( 4) Every .rule made under this· Act shall be laid as soon as may be after it .is made, before the Assam Legislative AsSembly while it is in session for a total period of fourteen days, which may be comprised in one session or in two successive ses- sions, and if, before the expiry of the session in which it is so laid or the session immediately
 . following, the Assam Legislative Assembly agree
 in making . any modification in the rule or the Assam Legislative ~Assembly agree that the rule
 should· not oe. made. the rule shall . thereafter nave
 effect only in such modified form or be·of no effect, as the case may be; so however, that any: sucli

.. modification or annulment shall be without pre-

###### jud!Ge to the validity of anything previously done or omitted to be done under that rule.

K. D. PHUKAN, ...
Deputy Secy. to the Govt. of Assam, 0

Legi~lative Department.

.GUWAHATl-l"nr,•.ed .. nd oublis&ed t..y tbe Dy. Director (P), D~ectorate ef Pt{l· and

                               - i '; y., '\ssam. Guwahati-21 fEc-G..,~tte) :\'o. 275-l,OSD-300-8-12·1988.

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