State Act
4
Section 4. Liability to pay cess
THE ASSAM RURAL DEVELOPMENT CESS ACT, 1988
Act no. 9 of 19881988RepealedAssam (State Act)
This Act was repealed on a date we do not have by The Assam Rural Development Cess (Repealing) Act, 2022; it may still apply to matters that began before then.
4. The rural development cess shall be leviable on the person who holds specified land for carrying out excavation for the purpose of obtaining mineral oils or for extraction of mineral oils.