The ORISSA CESS ACT, 1962

The Odisha Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. Dated : 11th May, 1962 *THE ORISSA CESS ACT, 1962 ORISSA ACT 11 OF 1962 Received the assent of the Governor on the 3rd May 1962, first published in an extraordinary issue of the Orissa Gazette, dated the 11th May, 1962 AN ACT TO CONSOLIDATE AND AMEND THE LAW RELATING TO CESS IN THE STATE OF ORISSA. Be it enacted by the Legislature of the State of Orissa in the Thirteenth year of the Republic of India, as follows:" CHAPTER I Preliminary 1.Short title, extent and commencement. :- (1) This Act may be called the Orissa Cess Act, 1962. (2) It shall extend to the whole of the State of Orissa. (3) This section shall come into force at once. The remaining provisions of this Act shall come into force2 on such, date as the Government may, by notification, appoint. 2. Repeal.:- (1) On the coming into force of this Act in any district or part of a district the enactments specified in the first column of the Schedule so far as they are in force in the State of Orissa, shall, as regards such district or part of the district, be repealed to the extent mentioned in the third column thereof: Provided that such repeal shall not affect the previous operation of such enactments or anything duly done or suffered or any right, privilege, obligation or lia bility acquired, accrued or incurred thereunder. (2) All rules, orders, appointments and valua tions in force it the commencement of this Act, which were made under the -said enactments shall so far as they are consistent with the provisions of this Act, be deemed to have been made under this Act. (3) Every sum due to be collected in respect of arrears of cess, of expenses incurred, of fees or cost payable, of notices served or of fines imposed under the *. Published vide Orissa Act 11 of 1962 said enactments, shall be, deemed to be due on such account under this Act; and all cess so imposed and every sum so due may be levied or realised as herein provided. 3. Definitions.:- In this Act, unless there is anything repug nant in the subject or context- (i) 'Collector' means the Collector of a district and includes a Deputy Commis sioner; (ii) 'estate' includes a part of an estate and - means any land held by or vested in an Intermediary and included under one entry in any revenue roll or any of the general registers of revenue paying lands and revenue-free lands, prepared and maintained under the law relating to land revenue for the time being in force or under any rules, order, custom, usage having the force of law, and includes revenue- free lands not entered in any register or revenue-roll and all classes of tenures or under-tenures, any jagir, inam or maufi or other similar grant; Explanation I - 'Land Revenue' means all sums and payments m. money or in kind, by whatever name designated or locally known, received or claimable by or on behalf of the State from an Intermediary on account of or in relation to any land held by or vested in such Intermediary. Explanation II - 'Revenue-free land' includes land which is, or but for any special covenant, agreement, engage ment or contract would have been liable to settlement and assessment of land revenue or with respect to which the State has power to make laws for settlement and assessment of land revenue. Explanation III - In relation to merged territories 'estate' as defined in this clause, shall also include any mahal or village or collection of more than one such mahal or village held by or vested in an Inter mediary which has been or is liable to be assessed as one unit to land revenue whether such land revenue be payable or has been remitted or compounded for or redeemed in whole or in part; (iii) 'Government' means the State Government of Orissa; (iv) 'Intermediary' with reference to any estate means a proprietor, sub- proprietor, land lord, land-holder, malguzar, thikadar, gaontia, tenure- holders, under-tenure-holder and includes an inamdar, a jagirdar, zamindar, ilaquedar, khorposhdar, Parganadar, sarbarakar and maufidar including the Ruler of an Indian State merged with the State of Orissa and all other holders or owners of interest in land between the raiyat and the State; Explanation I - Any two or more Intermediaries holding a joint interest in an estate which is -borne either on the revenue-roll or on the rent-roll of another Intermediary shall be deemed to be one Intermediary for the purposes of this Act. Explanation II - The heirs and successors, in-interest of an Intermediary and where an Intermediary is a minor or of unsound mind or an idiot, his guardian, 2 committee or other legal curator shall be deemed to be an Intermediary for the purposes of this Act. All acts done by an Inter mediary under this Act shall be deemed to have been done by his heirs and successors-in-interest and shall be binding on them. (v) 'khas possession' used with reference to the possession of an Intermediary of any land used for agricultural or horticultural purposes, means the possession of such Intermediary by cultivating such land or carrying on horticultural operations thereon himself with his own stock or by his own servants or by hired labour or with hired stock ; Explanation - 'Land used for horticultural purposes' means land used for the purpose of growing fruits, flowers or vegetables. 3[(vi) 'land' means lands of whatever description and includes land which is covered with water, but does not include: (a) mineral bearing land as defined in the Odisha Rural Employment, Education and Production Act, 1992; and (b) House or building:] (vii) 'prescribed' means prescribed by rules made by the Government under this Act; (viii) 'raiyat' means any person who holds land for the purposes of agriculture with rights of occupancy or with permanent and heritable rights therein or is a raiyat within the meaning of any law relating to land tenures but shall not include persons holding mediately or immediately under a raiyat; 4[(viii-a) [x x x] (ix) ˜year' means the cess year as determined by the Board of Revenue under section 5. CHAPTER II IMPOSITION AND APPLICATION OF THE CESS 4. All lands to be liable to payment of cess.:- (1) From and after the commencement this Act all lands shall be liable to the payment cess determined and payable as herein provided: 1[Provided that no such cess shall be payable in respect of lands which were not liable to payment of rent or revenue prior to the 1st day of April 1977 or lands in respect of which a tax on holding is assessed under the Orissa Municipal Act, 1950]: 2[Provided further that nothing in the proceeding proviso shall apply to 1. Substituted by the Orissa Cess (Amendment) Act, 1978 (Or. Act 7 of 1978), S. 2. This section came into force w. e. f. the 1st April 1977 2. Inserted by the Orissa Cess (Amendment) Act, 1976 (Or. Act 42 of 1976), S. 2 3. Omitted by Orisha Act No. 10 of 1994. 4. Substituted by Orissa Act No. 10 of 1994. 3 lands held for carrying on mining operations.] (2) Save as otherwise expressly provided in this Act, nothing contained in sub-section (1) shall pre judice or affect the operation of any law relating to land revenue or tax, cess, rate or fee in respect of any land or to the assessment or collection thereof. (3) Notwithstanding anything contained in this section or in any of the other provisions of this Act, all revenue-free or rent-free lands shall continue to remain liable to pay cess on the basis of assessment, if any, in force immediately before the commencement of this Act made under any of the laws specified in the Schedule until the revenue or rent in respect of such land becomes payable under any law for the time being in force and every amount due or which may become due on account of such cess shall be deemed to be an amount, due under this Act. 1[5. Rate of cess assessment and fixation of cess year.:- 1[(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 per centum of the annual value of the lands with effect from the 5th day of April, 1991 and seventy-five per centumof such value with effect from such date as the State Government may, by Notification appoint.] 2[5.A- x x x] 3[6. Persons by whom cess payable.:- (1) Notwithstanding anything contained in any other law the cess shall be payable by a raiyat for the lands he holds to the landlord under whom he holds the land. Explanation: For the purpose 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.] 1[7. Annual value. :- The annual value of lands held by a raiyat shall be the rent payable by such raiyat to the land-lord immediately 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 case, according to such other fair and equitable method which the said Board may approve for that case. Explanation - For the purposes of this section- 1. Substituted by Orissa Act No. 10 of 1994 2. Omitted by Orissa Act No. 10 of 1994 3. Substituted ibid 4 (i) whatever is lawfully payable or deliverable in money or in kind of 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. 8. Assessment of cess during settlement proceedings.- (1) Where proceedings for settlement of rent in respect of land are being carried on under the Orissa Survey and Settlement Act, 1958 (hereinafter referred to as the said Act), Government may, by order, direct that cess payable under this Act in respect of any such land shall also be assessed in the course of such proceedings. (2) On an order being made under sub-section (1) the provisions of the said Act in so far as they relate to settlement of rent shall apply as fully and effectively as if under the said provisions cess had been required to be assessed along with the rent and incorporated in the records relating to such rent. (3) The cess so assessed shall, subject to the alterations, if any in proceedings under the said Act for alteration of rent, be deemed to have been correctly assessed under this Act and shall take effect from the same date from which such rent takes effect. 9. Assessment of cess in cases of estates during settlement proceeding.- Where proceedings under the provisions of the said Act are being carried on in any area for pre paration of record-of-rights or for settlement of rent or for both, Government may, by order, direct that in course of the said proceedings the cess payable under this Act shall, subject to the rules made in that behalf be assessed in respect of lands held as an estate in the aforesaid area, which are not covered by an order under sub-section (1) of section 8 by such of the officers conducting the said proceedings and in such manner as may be specified, in the said rules and the cess so assessed shall take effect from the date notified in that behalf by Government. 9-A. Assessment of cess in other cases.- The cess payable in respect of lands not covered by an order made under sub-section (1) of section 8 or under section 9 shall, whenever Govern ment, by order, so direct, be assessed or revised by the Collector in the prescribed manner and the cess so assessed or revised shall take effect from the beginning of such year as may be fixed by the Board of Revenue. 2[x x x] 10. Application of proceeds of the cess.- 1[(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.] 1. Substituted by Orissa Act No. 10 of 1994 2. Omitted by Orissa Act No. 10 of 1994 5 (2) The allotment of amounts t0 be utilised for the purposes mentioned in 1[clauses (a), (b)] of section (1) shall be mean in such proportion as may be prescribed. Explanation- In this section, "Grama Pancha yat" means a Grama Panchayat constituted under the Orissa Grama Panchayat Act, 1964 and "Samiti" means a Panchayat Samiti constituted under the Orissa Panchayat Samiti Act, 1959.] 2[10-A Remission of cess. - Whenever distress is caused to the land owners by serious drought, flood, fire, cyclone, earthquake or any other, serious natural calamity in the State of Orissa or any part thereof, Government may, by order, direct that cess payable under this Act in respect of all or any of the lands in the State or such part thereof, as the case maybe, shall be remitted or realisation of such cess shall be suspended for such period as may be specified in the order. 10-B. Remission of forest fuel and nistar cess - Whenever rent or revenue payable by any person in respect of his land has been remitted or realisation of such rent or revenue has been suspended for any period, Government may, by order direcct that forest cess, fuel cess or nistar cess, if any, payable by such person shall be remitted or, as the cess may be, realisation of such cess shall be suspended for the period aforesaid.] 11. 3[x x x] CHAPTER III MISCELLANEOUS 12. Interests to be paid in cases of default and limitation for realisation of arrears.- If any instalment of eess or part thereof payable to Government or Intermediary is not paid within fifteen days from the date on which the same becomes due, the amount of such instalment or part thereof, together with interest at the rate of 4[twelve per centum] per annum calculated from the date on which such instalment became due and the costs of recover ing the same, may be recovered at any time within" (a) three years after it becomes due, if the same is payable to an Intermediary; and (b) ten years after it becomes due, if the same is payable to Government. 13. Dues under the Act and the Rules made thereunder to be recovered as arrear of land revenue.- Every amount due, or which may become due, to the Government under the provisions of the Rules this Act or the rules made thereunder in respect of any arrears of cess, any expenses incurred, any interest, fee or costs payable, any notice served, any fines imposed or on any other account shall be recoverable as an arrear of land revenue. 14. Board of Revenue to invest officers not below the rank of Sub-Deputy Collector with Collector's powers.- The Board of Revenue may 1. Substituted by Orissa Act No. 10 of 1994 2. Substituted by Orissa Act No. 5 of 1980, w.e.f. 20.05.1980 3. Deleted by Orissa Act No. 10 of 1965. 4. Substituted by Orissa Act No. 30 of 1992. 6 at any time invest any officer not below the rank of a Sub-Deputy Collector with the powers of a Collector under this Act or the Rules made thereunder to be exercised by such officer under the control and supervision of the Collector of the district or independently of such control and supervision as the Board of Revenue tor's powers, may direct. 15. Collector may delegate powers.- The Collector may, with the sanction of the Board of Revenue delegate all or any of his powers and functions under this Act or the rules made there under to be exercised under his control and super vision by any officer not below the rank of a Sub- Deputy Collector. 16. Power to enter upon land to make survey, etc.- The Collector or any officer exercising the powers of a Collector under this Act may, subject to the rules made thereunder, at any time enter upon any land but not a dwelling house with such officers or other persons as he considers necessary, and make a survey or take measurements thereof or do any other act which he considers necessary for carrying out any of his duties under this Act. 17. Power to compel production of records and documents and to enforce attendance of witnesses.- Subject to the provisions of this Act and the rules made thereunder, any officer in dealing and with proceedings or making an enquiry under this Act or the rules made thereunder shall have the powers of a Civil Court under the Code of Civil Procedure, 1908, for the purpose of enforcing the attendance of witnesses, compelling production of documents and examining witnesses on oath and such officer shall record the substance of the evidence, if any, taken by him. 18. Appeals.- (1) An appeal by any person aggrieved by any order made by the Collector under section 9-A shall, if preferred within thirty days from the date of the order appealed against, lie to- (a) the Collector of the district, when the order is made by an officer below the rank of such Collector; or (b) the Revenue Divisional Commissioner having jurisdiction when it is made by a Collector of a district. (2) An appeal by any person aggrieved by an order of assessment of cess made in proceedings in pursuance of section 9 shall, if filed. within thirty days from the date of the order appealed aginst, lie to the prescribed authority. (3) Appeals preferred under this section shall be heard and disposed of in the prescribed manner. 19. Power of revision by Board of Revenue.- The Board of Revenue may, of its own motion or on application, call for the records and revise any order passed under this Act or the rules made thereunder after giving the parties concerned an opportunity of being heard. [Explanation- Nothing in this section shall apply in relation to proceedings for assessment of cess in pursuance of an order made under section 8.] 1. Added by the Orissa Cess (Amendment,) Act, 1965 (Or. Act 10 of 1965), S. 5 7 20. Protection of action taken under this Act.- (1) No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done in pursuance of this Act or the rules made thereunder. (2) No suit or other legal proceedings shall lie against the Government for any damage caused or likely to be caused or for any injury suffered or likely to be suffered by virtue of any provision of this Act or the rules made thereunder or by anything in good faith done or intended to be done in pursuance of this Act or the rules made thereunder. 21. Power to make rules.- (1) The Government may, after previous make rules* for carrying out all or any of the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing powers, they may make rules in respect of all or any of the matters expressly required or allowed by this Act to be pres cribed. (3) In making rules under this section the Govern ment may provide that a breach of any of the rule shall be an offence punishable with fine which may extend to two hundred fifty rupees. 2[x x x] 22. Power to remove difficulty.- If any doubt or difficulty arises in giving effect to the provisions of this Act, the Govern ment may, as occasion may require, by order, do anything, not inconsistent with the provisions of this Act or the rules made thereunder, which appears to them necessary for the purpose of removing the doubt or difficulty. SCHEDULE [ENACTMENTS REPEALED] (See section 2) Sl. Number and year Short title Extent of repeal No. 1 2 3 1. Bengal Act IX of 1880 The Cess Act, 1880 The whole 2. Orissa Regulation The Angul Laws V of 1936 Regulation, 1936 Section 54-A 3. Order of 1948 The Administration of Paragraph 11 in so Orissa States Order, 1948 far as it is repugnant to the provisions of this Act 4. Order of 1949 The Administration of the Paragraph 12 in so far Mayurbhanj State Order, 1949 as it is repugnant to the provisions of this Act 5. Orissa Act 7 of 1960 The Orissa Panchayat Samiti and Zilla Parishad Act, 1959 Section 58-A * For rules see Notification No. 6685- IV-C-I1/62-R, dated the 30th January 1963, published in Orissa Gazette, Extraordinary, dated the 31st January 1963 (No. 72) 1. Omitted by Orissa Act No. 17 of 1989 8 9 10 11 12 13