The Gujarat Rural Development Cess Act, 1984

{
    "id": 16846,
    "slug": "gujarat-rural-development-cess-act-1984",
    "title": "The Gujarat Rural Development Cess Act, 1984",
    "short_title": "The Gujarat Rural Development Cess Act, 1984",
    "act_number": "Gujarat Act No. 4 of 1984",
    "act_year": 1984,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Gujarat Rural Development Cess Act, 1984",
    "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) \"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:\n(b) \"cess\" means the rural development cess;\n(c) \"mineral oils\" include casing head condensate, natural gas and petroleum;\n(d) \"prescribed\" means prescribed by rules made under this Act:\n(e) \"rural development cess\" means tax on specified land levied under section 3;\n(f) \"specified land\" means the land held for carrying out excavation for the purpose of obtaining mineral oils or for extraction of mineral oils;\n(g) \"tax\" means a tax on specified lands levied under section 3.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Rural development Cess.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Liability to pay cess.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. State Rural Development Fund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Payment and recovery of cess and furnishing of returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Penalty for failure to pay cess.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Revision of orders.",
            "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 the time prescribed for filing such 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.\nMiscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Maintenance of accounts and registers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Powers to order production of accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Power of entry and inspection.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Offences.",
            "chapter": null,
            "content": "(a) fails to pay cess within the time stipulated thereof, or\n(b) fails to keep and maintain accounts and registers as required by section 10, or\n(c) fails to comply with an order made under section 11, or\n(d) knowingly produces false accounts, registers or documents or knowingly furnishes incorrect information, or\n(e) obstructs any officer making an entry, inspection or search under section 12, shall, on conviction be punished with fine which may extend to one thousand rupees.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Offence 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": 13
        },
        {
            "number": "15",
            "title": "15. Protection of action taken in good faith.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Power to make rules.",
            "chapter": null,
            "content": "(a) the manner in which and conditions subject to which the amount in the State Rural Development Fund shall be expended under section 5;\n(b) the manner of payment of cess and intervals at, the authority to and the manner and form in which returns shall be furnished under section 6;\n(c) the person or 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;\n(d) the form in which accounts and registers shall be maintained under section 10;\n(e) any other matter which is required or allowed by this Act to be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Repeal and savings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        }
    ],
    "metadata": {
        "Act ID": "guj176",
        "Act Number": "Gujarat Act No. 4 of 1984",
        "Enactment Date": "",
        "Act Year": "1984",
        "Short Title": "The Gujarat Rural Development Cess Act, 1984",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:52:49"
}