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THE ORISSA CESS (AMENDMENT) ACT, 1994
THE ORISSA CESS (AMENDMENT) ACT, 1994
Orissa Act 10 of 1994
[Received the assent on the Governor of the 9th May 1994, first published in a n extraordinary Issue of the Orissa Gazette, dated the 23rd May 1994]
An Act further to amend The Orissa Cbs6 Act, 1962.
Be it enacted by the Legislature of the State of Orissa in the Forty-fifth Year of the Republic of India as follows:-
1. Short title and commencement.
(1) This Act maybe called the Orissa Cess (Amendment) Act, 1914.
(2) This section and section 13 shall come into force at once, clause (i) of section 3 and sections 5, 6 and 7 shall be deemed to have come into force on the 5th day of April, 1991 and the remaining provisions of this Act shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 2.
In the Orissa Cess Act, 1962 (hereinafter referred to as the principal Act in sub-section (1) of section 2, for the word and figure "Schedule 1", the word "Schedule” shall be substituted.
3. Amendment of section 3.
In the principal Act, fn section 3,-
(i) for clause (vi), the following clause shall be substituted, namely:—
"(vi) 'land' means land of whatever description and includes land which is covered with water, but does not include—
(a) mineral bearing land as defined in the Orissa Rural Employment Education and Production Act, 1992; and
(b) houses or buildings; and
(ii) clause (viii-a) shall be omitted.
4. Amendment of section 4.
In the principal Act, in section 4, the second proviso to sub-section (1) shall be omitted.
5. Amendment of section 5.
In the principal Act, for section 5, the following section shall be substituted, namely:-
"5. (1) The cess shall be assessed on the annual value of all lands on whatever tenure held calculated in the manner hereinafter appearing.
(2) The rate per year at which such cess shall be levied shall be fifty percentum of the annual value of the land with effect from the 5th day of April 1991 and seventy-five percentum of such value with effect from such date as the State Government may, by notification, appoint."
6. Omission of section 5-A.
In the principal Act, section 5-A shall be omitted.
7. Amendment of section 6.
In the principal Act, for section 6, the following section shall be substituted, namely:—
"6. (1) Notwithstanding anything contained in any other law, the cess shall be payable by a raiyat for the land he holds to the landlord under whom he holds the land.
Explanation— For the purposes of this sub-section, 'landlord' shall include the Government.
(2) Cess shall be paid on such dates and in such manner as may be prescribed.".
8. Amendment of section 7.
In the principal Act, for section 7, the following section shall be substituted, namely:—
"7. The annual value of the land held by a raiyat shall be the rent payable by such raiyat to the landlord under whom he holds the land:
Provided that in case of lands held on payment of rent in kind or partly in cash and partly in kind, the annual value shall be calculated according to the rates of rent assessed for neighbouring lands of a similar description and quality and if such method of calculation is, in the opinion of the Board of Revenue, impracticable in any particular ease, according to such other fair and equitable method which the said Board may approve for that case.
Explanation— For the purposes of this section-
(i) whatever is lawfully payable or deliverable in money or in kind or in both by a raiyat to his landlord on account of the use and occupation of the land shall be deemed to be rent; and
(ii) "landlord" includes Government.".
9. Omission of Section 9-B.
In the principal Act, section 9-B shall be omitted.
10. Amendment of section 10.
In the principal Act, in section 10,—
(1) for sub-section (1), the following sub-section shall be substituted, namely:—
"(1) Notwithstanding anything contained in any other law, all amounts collected as cess shall be credited to the Consolidated Fund of the State and Shall be utilised for the following purposes, namely:—
(a) contribution to Grama Panchayats; and
(b) contribution to Samitis”; and
(ii) in sub-section (2), for the words, brackets and letters “clause (a), (b) and (c)", the words, brackets and letters "clauses (a) and (b)" shall be substituted.
11. Omission of section 21-A.
In the principal Act, section 21-a shall be omitted.
12. Amendment of Schedule.
In the principal Act, in schedule-I, for the word and figure "Schedule-I" of Schedule-I the word "Schedule" shall be substituted.
13. Validation.
(1) Notwithstanding any judgement, decree or order of any court all actions taken, things done, rules made, notifications issued or purported to have been taken, done, made or issued and cesses realised under the principal Act on or after the 5th day of April, 1991 and before the commencement of this section shall be deemed to have been validly taken, done, made, issued or realised, as the case may be, as if sections 3, 5, 6 and 7 of the principal Act as amended by this Act were in force at alj material times when such actions were taken, things were done, rales were made, notifications were issued or cesses were realised and no suit or proceeding shall be maintained or continued in any court for the refund of the cesses realised under the principal Act.
(2) For the removal of doubts it is hereby declared that nothing in sub-section (1) shall be construed as preventing any person from claiming refund of any cess paid by him in excess of the amount due from him under the principal Act as amended by this Act.
