The Gujarat Mineral Rights Tax Act, 1985

{
    "id": 16815,
    "slug": "gujarat-mineral-rights-tax-act-1985",
    "title": "The Gujarat Mineral Rights Tax Act, 1985",
    "short_title": "The Gujarat Mineral Rights Tax Act, 1985",
    "act_number": "Gujarat Act No. 19 of 1985",
    "act_year": 1985,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Gujarat Mineral Rights Tax Act, 1985",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"holder\" means a holder of a mining lease in respect of a specified mineral for which he holds such mining lease and includes his agent, manager, employee, contractor or sub-lessee;\n(b) \"tax\" means a tax on mineral rights levied under Section 3;\n(c) \"Taxation Officer\" means such officer as the State Government, may by notification in the Official Gazette, appoint to be the Taxation Officer for the whole State or for any area or areas for the purposes of this Act, and the State Government may appoint more officers than one as Taxation Officer for the whole of the State or for any area;\n(d) \"prescribed\" means prescribed by rules made under the Act;\n(e) \"specified mineral\" means mineral specified in the Schedule;\n(f) the words \"mineral\" and \"mining lease\" shall have meaning respectively assigned to them in the Mines and Mineral (Development and Regulation) Act, 1957 (37 of 1957).",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy and collection of tax on mineral rights.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Liability to pay tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Submission of returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Assessment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Taxation Officer to assess tax when return not made.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Tax escaping assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Payment of tax assessed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Recovery of tax, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Revision.",
            "chapter": null,
            "content": "(i) in a case where an appeal from the order passed therein has been filed, when such appeal is pending, and\n(ii) in a case where an appeal has not been filed from such order, before the expiry of time prescribed for filing appeal.\n(a) any period during which the record of any proceeding shall not be called for under the proviso to sub-section (1), and\n(b) any period during which any proceeding under this section is stayed by an order or injunction of any Court, shall be excluded.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Refund of excess payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Maintenance of account and register.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Power to order production of accounts, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Power of entry and inspection.",
            "chapter": null,
            "content": "(a) at all reasonable times enter and inspect any mine or any areas of mining lease granted to a holder;\n(b) survey and take measurements in any such area or mine;\n(c) weigh or take measurements of stocks of any specified mineral lying at any such area or mine;\n(d) examine any documents, book, register or record in the possession or power of any person having the control of or connected with any area of mining lease or any mine and place marks of identification thereon and take extracts from or make copies of such documents, book, register or record;\n(e) order the production of any such document, book, register or record referred to in clause (d); and\n(f) examine any person having the control of or connected with any area of mining lease or any mine.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Penalty for non-payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Offences and penalties and competent Court.",
            "chapter": null,
            "content": "(a) being a holder\n(i) submits or allows or causes to be submitted an incorrect or incomplete return or fails to submit a return as required by or under any provisions of this Act; or\n(ii) fraudulently evades or allows to be evaded, the payment of any tax due from him; or\n(iii) fraudulently makes or causes or allows to be made any wrong entry in or fraudulently omits or causes or allows to be omitted any entry from, any statement submitted, or any accounts or register; or\n(b) (i) obstructs any officer exercising the powers Section 17;\n(ii) wilfully acts in contravention of any of the provisions of this Act or the rules or any lawful orders passed in accordance therewith",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Offences by companies.",
            "chapter": null,
            "content": "(a) \"company\" means a body corporate, and includes a firm or other association of individuals; and\n(b) \"director\" in relation to a firm means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Compounding of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Protection of action taken in good faith.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Power of State Government to make rules.",
            "chapter": null,
            "content": "(a) the form and manner in which and intervals at which a return shall be delivered or cause to be delivered under sub-section (1) of Section 5;\n(b) the manner in which the tax shall be paid and the date or dates of the month on or before which the receipt evidencing such payment shall be forwarded, under Section 6;\n(c) the dates on or before which and manner in which the amount of tax assessed and remain unpaid shall be paid under Section 10;\n(d) the form in which a notice of demand shall be served upon the holder under sub-section (1) of Section 11;\n(e) the fees to be paid for appeal under sub-section (1) and the rules of procedure subject to which the prescribed authority may pass an order on appeal under sub-section (2) of Section 12;\n(f) the manner in which the amount of tax and penalty, if any, shall be refunded to a holder under sub-section (1) of Section 14;\n(g) the forms in which accounts and registers in respect of specified minerals removed or consumed from the leased area shall be kept and maintained under Section 15;\n(h) any other matters which is to be or may be prescribed under this Act.\nSchedule\n(See Section 3)\n(See Section 3)\nMineral\nMineral\nMaximum rate of tax per metric tonne removed\n\t\t\t\tor consumed by the /from the leased area. Rs.\nMaximum rate of tax per metric tonne removed\n\t\t\t\tor consumed by the /from the leased area. Rs.\n1.\n1.\n2.\n2.\nQuartz\n4\nSilica Sand\n4\nCalcarious sand\n25\nChina clay\n4\nDolomite\n10\nFireclay\n4\nBauxite\n10\nLatarite\n10\nLignite\n25\nLimestone\n25\nFlourspar\n25",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        }
    ],
    "metadata": {
        "Act ID": "guj116",
        "Act Number": "Gujarat Act No. 19 of 1985",
        "Enactment Date": "",
        "Act Year": "1985",
        "Short Title": "The Gujarat Mineral Rights Tax Act, 1985",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:52:48"
}