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THE ORISSA RURAL EMPLOYMENT, EDUCATION AND PRODUCTION (AMENDMENT) ACT, 1993
THE ORISSA RURAL EMPLOYMENT, EDUCATION AND PRODUCTION (AMENDMENT) ACT, 1993
Orissa Act 21 of 1993
[Received the assent of the Governor on the 3rd December, 1993 first published in an extraordinary issue of the Orissa Gazette, dated the 6th December 1993]
An act to amend the Orissa Rural Employment, Education and Production Act, 1992.
Be it enacted by the Legislature of the State of Orissa in the Forty-fourth Year of the Republic of India as follow:—
1. Short title and commencement.
(1) This Act may he called the Orissa Rural Employment, Education and Production (Amendment) Act, 1993.
(2) This section, section 7 and section 8 shall be deemed to have come into force on the 27th day of September, 1993 and the remaining provisions of this Act shall be deemed to have come into Force on the let day of February, 1993.
2. Amendment of Section 2.
In section 2 of the Orissa Rural Employment, Education and Production Act, 1992 (hereinafter referred to as the principal Act), after clause (a) the following clause shall be inserted, namely:—
‘(a-1) "coal bearing land" means any land acquired or declared from time to time under any law for the purpose of obtaining coal';
3. Amendment of Section 3.
In section 3 of the principal Act,—
(a) in sub-section (1), for the words "in the manner hereinafter provided", the words "in the prescribed manner subject to provisions hereinafter contained" shall be substituted;
(b) in sub-section (2) for clauses (b) and (c), the following clauses shall respectively be substituted, namely: —
"(b) in the case of any mineral bearing land other than coal bearing land the rate as may be prescribed from time to time in respect thereof; and
(c) in the case of coal bearing land, the rate as specified in the Schedule."; and
(d) for sub-section (4), the following sub-section shall be substituted, namely:—
"(4) The rate of tax that may either be prescribed in pursuance of clause (b) cf sub-section (2) or enhanced or reduced by amendment of the Schedule under sub-section (3), shall be so prescribed or, as the case may be. enhanced or reduced that the rate fixed in the case of—
(i) any mineral bearing land other than coal bearing land, does not exceed the average annual income from all such mineral bearing lands in the State during the two consecutive years immediately proceeding the year in which the rate is so fixed; and
(ii) coal bearing land, does not exceed, in the aggregate, fifty per cent of the rate specified in the Schedule on the date of publication of this Act in the Gazette."
4. Amendment of Section 4.
In section 4 of the principal Act,—
(a) sub-section (2),—
(i) in clause (6), for the word "year" wherever it occurs, the word "period" shall be substituted;
(ii) in clause (b) for the Word, brackets and letter "clause (b)", the words, brackets and letters "clauses (b) and (c)" shall be substituted; and
(iii) the proviso to clause(d) shall be omitted; and
(b) after sub-section (2), the following sub-section shall be inserted, namely:—
"(3) The notified authority shall recover the assessed amount of tax and penalty, if any, as an arrear of land revenue."
5. Amendment of Section 8.
In section 8 of the principal Act, in sub-section (5), the words "and that of section s. such fine shall, without prejudice to any other mode of recovery, be recoverable as an arrear of land revenue" shall be added at the end-
6. Amendment of Schedule.
In the Schedule to the principal Act, for the words "Land bearing Coal" appearing in column (1) thereof, the words "Coal bearing land" shall be substituted.
7. Validation.
(1) Notwithstanding anything contained in 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 taxes realised under or in pursuance of the principal Act prior to the date of 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 2, 3, 4, and 8 of, and the Schedule to the principal Act as amended by this Act had been in force at all material times when such actions were taken, things were done, rules were made, notifications were issued or taxes were realised, and, accordingly, no suit or other proceeding shall be maintained or continued in any Court for the refund of the tax realised under the principal Act as stood prior to the said date.
(2) For the removal of doubts it is hereby declared that —
(i) nothing in sub-section (1) shall be construed as preventing any person from claiming refund of any tax paid by him in excess of the amount due from him under the principal Act as amended by this Act; and
(ii) no act or omission on the part of any person, before the coming into force of this section, shall be liable to any penalty which would not have been so liable if this Act had not corns into force.
8. Repeal and savings.
(1) The Orissa Rural Employment, Education and Production (Amendment Ordinance, 1993 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.
