State Act

THE ASSAM RURAL DEVELOPMENT CESS ACT, 1988

This Act was repealed on a date we do not have by The Assam Rural Development Cess (Repealing) Act, 2022; it may still apply to matters that began before then.

2. 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 carrying out excavation for the purpose of obtaining mineral oils or for extraction of mineral oils : Provided that, such price 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 account of sales tax 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, 1948. Provided further that if more than one price is chargeable for the same variety of mineral oil the maximum price chargeable for that variety of mineral oil shall 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 oils" include casing head condensate, 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 purpose of obtaining mineral oils or for extraction of mineral oils; (h) "tax" means a tax on specified lands levied under section 3.