Assam Rural Development Cess Act, 1988
No: 9 Dated: Dec, 08 1988
THE ASSAM RURAL DEVELOPMENT CESS ACT, 1988.
ASSAM ACT No. IX OF 1988
An Act to provide for the creation of a fund for development of rural areas in the State of Assamand for the levy of a rural development cess for that purpose and for matters connected therewith
It as hereby enacted in the Thirtyninth Year of the· Republic of India as follows
1 Short title extent and commencement:- This Act may be called the Assam Rural Development Cess Act, 1988
(2) It extends to the whole of the State of Assam ·
(3) It shall come info force on such date as the State Government may, by notification in the Official Gazette, appoint
2 Definition:- In this Act, unless the context otherwise requires,
(a) annual value" in respect of specified land means the price charged for the· mineral oils sold annually by the person who holds specified land for carryiryg out excaviltion for the purpose of obtaining· mineral oils or for extraction of minerai oils
Provided that, such priGe shall include any sum received or receivable by the holder as valuable consideration for the mineral oils sold but shall not include any sum on accountof salestax due under the Central Sales Tax Act, 1956 or under any law of the State Legislature or on account of royalty due under the Oilfields (Regulation and Development) Act, l948
Provided further that if more fhan one price is chargeable for the same variety of 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 of Taxes, Assam
(d) "mineral oi1s" include casing head conden sate, natural gas and Petroleum
(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" means the land held for carrying out excavation for the putpese ·ofootaining mineral oils orfor extraction of mineral oils
(h) "Tax" means a tax on Specified lands levied under section 3