The Odisha Cess Act, 1962

The Orissa Cess Act, 1962 Act 11 of 1962 Keyword(s): Estate, Intermediary, Khas Possession, Land, Raiyat Amendments appended: 30 of 1992, 10 of 1994 DISCLAIMER: This document is being furnished to you for your information by PRS Legislative Research (PRS). The contents of this document have been obtained from sources PRS believes to be reliable. These contents have not been independently verified, and PRS makes no representation or warranty as to the accuracy, completeness or correctness. In some cases the Principal Act and/or Amendment Act may not be available. Principal Acts may or may not include subsequent amendments. For authoritative text, please contact the relevant state department concerned or refer to the latest government publication or the gazette notification. Any person using this material should take their own professional and legal advice before acting on any information contained in this document. PRS or any persons connected with it do not accept any liability arising from the use of this document. PRS or any persons connected with it shall not be in any way responsible for any loss, damage, or distress to any person on account of any action taken or not taken on the basis of this document. ORISSA ACT 11 OF 1962 THE ORLSSA CESS ACT, 1962 CONTENTS 1. Short title, cxtcnt and cammencemcnt 2. Repe31 3. Definitions 4. All lands to be liable to payment of cess of 5 ate ms, assessmeit and fixation of cxsr; ytar 6. Persons by whom cess payable 7. Annual value 8. hsissmat of cess during settiement proceedings 9. Assessment of ~ S in S ca ses of estates during' ~trlcment proding 9-A. . Assessment of ws ic other cases LO. .Appliation df p r o d of the ass 10-A. Remission df cass 11. * , 12. Interests to be paid in me5 of dtfait and limitation for realisation of . 13. DueslrndertheActandtheRulesmadethereundertobe recoverdasarrcar of lasd revenue. 14. Board of Revenue to invest officers not beIow the rank of Subhputy . Collector with CoIloctor's powers. 15. Collector may delegate powers 16. Power to enter upon land to make survey, etc. 17. Power to compel production of recgrds and dowmwts and to onforce attendance of witnesses. 18. Appeals , 19. Power of revisi~nb y Board of Revenue * 20. Protection of action takes under this Act ' 21. Power to m&e nrles 22. Power to remove difficulty !mmDvLe ORISSAA CT 11 OF 1962 '[THE ORISSA CESS ACT, 19621 . [Received the assent of the Governor on the 3rd MQ- 1962, first published in an extraordin~ry issue of the Orisss Gazette, dated the 11 th May, 19623 AN ACT ;TD CONSOLIDATE AND AMEND 'XRE LAW RELATING TO. CESS IN STATE OF ORISSA ' Be it enacted by the Legislature of the State of Orissa in the Thirteenth year of the Republic of India, as folIows :- CHAPTER I 1. (I) This' Act may be called the Orissa Cessgg;t$ Act, 1962. eommcnm mmt. (2) It shill 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 qn such date as the Government may, - . by notification, appoint. 2.- (1) On the coming into force of this Act mpsll 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 mentibned in the third column theteof : Provided that such repeal shall noi affect the previous operation of' such enactments or any thing duly done or- suffered or any right, privilege, obligation or. Iia- bility acquired; accrued or incurred thereunder. 1. For the Statment of Qbjmta and Ronsona, see Orissa, ~azette, Extra- - . C or o d m in m ar it y t , e e d . a r t e e e d f b th id e . , 1 2 d th at O ed .c to t b h c c r 2 1 3 9 r 6 d 1 ( M N a o rc . h 7 1 1 0 9 ) 6 a 2 n ( d N f o or . 1 R 66 e p ). o rt of Sdect I J, 1 2 ScctIoru 2 to 22 came into form with effect from the 1st January 1963 d& Notiticat ion NO. 61262-IVC-22162-R.,d ated the 26th December 1982, ' W h s d In Orism GUZCIIC&, tmo?dln~ry; dated the 27th Dtccmber 1962 i (N0.778). / ' 440 THE ORISSAC ESSA CT, 1462 [Or. Aaf 11 (2) All rules, 'orders, appointments. and valua- tions in force st the commcrlcernent of this Act, which were -made under the said enactments shall, SO far as they are cohsistent w;th the provisions of this Act, be deemed to have been made undei. 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 said enactments, shall bq 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. 'In this Act, unless there is anything repug-: mnnition~ nant in the subject or context- (i) 'Collector' means the .-collector bf a district and includes a Deputy Cqmmis- sioner ; .- (ii) 'estate' indudes 3. part 'bf an estate and - means any -larid held by or vested inLa n . 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 . revenie for the time Being in force or under any rules, order, custom, usage having the fdrce pf law, and includes revenue- free Iands 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 1 - 'Land .Revenue' means aU sums and payments in. money or in kind, by whatever name designated or locally known, redv6d or claimable by or ,on . behalf of the Stae from an Intermediary ot) account 'of or in relation to any land held by or vested in such Intermediary. . . Explanation I1 - 'Revenue-free land' ir,.~ludes ' land which is, or. but ,for any ' , special covenant, agreement; engage- ment or contract would have been liable * - to settlement and assessment of Iand - revenue. or with respect to - which the - . State has power to make laws for settle- - ment and assessment of Iand revenue. -. ExpZunafion 111 - In relation to ' merged ' ' , . . , - territories 'estate' as defined iri 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 bee? or is liabIe to be ' assessed as. one unit to land revenue whether such land revenue be payable ' or has been redtied or compounded-f or . or redeemed in whole or in part; . i (is) 'Government' means th+e State Govern- . ' . ment of Orissa ; . (iv) 'J;ntermediaryYw ith reference to any estate . means a proprietor, sub-proprietor, land- , lord, land-holder, malguzar, thikadar, ' . gaontia, tenure-hglders, under-tenure-holder . . and includes an inamdar, a jagirdar, zamin- dar, ilaqucdar, khorposhdar, Parganadar, . . 'sarbarakar and maufidar including the . . Ruler of an Indian State merged with the . State of Orissa and all other holderi or owners of interest in land between the' , , raiyat and the State ; -. Explanation I- Any two or more~niermediaries - holding a joint inter& in an estate which . . . is. borne either on the.. revenue-roll or on i -the rent-roll of another Intermediary ,shall be deemed to be one 'Intermediary for the purposes .of this Act. . ~x~lmurtioInI- The heirs . and su&essor+. . ' in-interest of an Intermediary. and where an InteMediary is a minor or of unsound -- - raind or an idiot, his guardian, committee or other legal curator shall be deemed to be an Intermediary for the purf oses of this Act. All acts done by an nter- mediary under this Act shaU be deemed to have been done by his heirs and successors-in-interest and shall be binding on them. reference (v) %has possession' used with to the possession of an Intermediary of any Iand used for agricuIturaJ- or horticultural putposes, means the possession of such Intermediary by cdtivating such Iand or carrying on hoFticultura1 operations thereon himself .with his own stock or by hisown servantsorby hued labouror . with hiredstock ; - Explanation 'Land used for horticultural purposes' means land used for the purpose of growing frhits, flowers or vegetables. - . (vi)-'land' means lands of whatever descrip- tion and inchdes land which is covered with water, but does -not. include houses , or buildings ; (vii) 'prescribed' means prescribed by rules made by the Government under this Act ; . - ( I ) a t m eans any person who hoIds 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 ; . " I: (ix) 'year' ,m eans the cess yea as dotemi& by the Board of Revenue under $=tion 5. lMPOSITION AND APPLICATION OF THE CESS 4.(1) From and after the commencement of ~ z 1 g lla t n : d , s to this Act all lands shall be liable to the payment of a s s determined and payable as herein provided : 'cess. '[~rovjdedt hat no such cess shall be pa$abIe in respect of lands wllich were not liable to payment of rent or revenue prior to the I st day of April:' 1977 or lands in respect. of'l vhjch a tax on holding is assessed Orim Act 23 . under t5e Orissa Municipal Act, 19501 : of 1950. I' [Provided further .that nothing in the preceediog proviso shall apply to 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 oi. Sect 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 br in any,o f the other provisions of this Act, all revenusfree or rent-free lands shall: continue to remain liable to pay cess on the basis-.ofa ssessment, if any, in force immediately before the commencement , of this Act made under any ofthe"1aws specified in the Schedule untiI the revenue or rent in respect of such land-becomesp ayable under any lhw for the time being in force ,and every amount due or which . may become due on account of such ass. shaIl be deemed to be an amount. due under this Act. - 5. (I) The cess shall be assessed on,t he annual Rate ~r car, I value of all lands on whatever tenure held calculated :?,%* in the manner hereinafter appearing. of YW, , '. 1. Subs!itu kd by the Orissa Cess (~m&dment) Act, 1978 (or. Act 7 of - 1978). s, 2. This Amendment Enme in lo rorcc w. e. r. the 1st April, 1977. ' 2. Inscrted by thc Orissa Ccss (Amrlldmenrl Act, 1976 (Or, Act 42 of 1976). s. I. . . . .- "r(2) The rate per year at which .sllch cess shall be levied shall be- (a) one hundred percenturn of the ;enn.ual value in the case of lands I~clcif o: carving on minin~o perations; and (b) fifty percenturn of tile anil v:!Iuc i!~t he UP.] casc of other lands.] , (3) The Board of divknue, shaUby an order . , piblished in the Gazette, fix the daterfrom which cess Ieviable under this Act in any district or part. of a district shall takE effect and may fix and frpm time to time altar the date from which the cess year shall run in any district or part thereof. ,,,F b~; 6. (1) Notwithstanding anything contained in whom,m a an , y other law the cess shall be payable - parable. (a) by a raiyat for the lands he holds and shall be paid by him to the landlord immediate- Y * .ly under whom he holds the land ; 1 in (b) by an Intermediary 'respect of his &tat=. and such cess together with the amount payable to hig as cess by Intermediaries subordinate to him and the raiyats hoIding under him shall be paid by him to tho Idtermediary immediatdy superior to . . him or to the- Govemmen't, as the cases may be; 3[(~) by a person for th;he -lands !:e holds .for carrying mining operati,or~.s, lid shall.be CTI; paid by hi I to the Governrneqi.) - Explanation For the purposes of clause (a) 'landlord' shall indude the Gove,rment (2) Cess shaH be paid on such dates and in such % manner as may be prescribed. 1 . Substituted by thc OrIp Cess'(Am:ndment) Act. 19S0 (Or. Act 5 or 1980). s.2, w, e. f. !he 1st Aptil, 1980. * Ccs Gvid throughout the State with dm from t h 1st Apta 1%& vide Notification No. 1222-DE-8/63-R, dated , the 26th March 1963. publhhcd /in Orism G=&e, Extraordinary, dated- the 28th Mmh 1963 C No. 295 )r .' 2. Omitted by theorissa Cess (Amendmenr) Ad. 1976 (Or. Act 42 of . 19761, s. 3. 7. (I) The annual value of lands held by-a raiyat AW~I shali be the rent payable by such raiyat to the- land- value. lord immediately under whom he holds the hnd : Provided that in case of lands held on paymea of rent in kind or partly in cash and partly in Kind t b annual value shall be calculated according to the mtes of rent assessed for neighbouring lands of a similar description and quality and if such method of dculation 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.. (2) In the case of lands held as a-n estate the annual vahe shall he the aggregate of (p) the amount which the Intermediary is entitled to receive on amunt of revenue or rent less the amount payable by such Intermediary as revenue to the Inter- mediary immediateIy superior to him or to the Government, as the case may be ; and (b) the rent, if any, payable in respect of lands in the Khas possession of the Intermediary. 'I(3)'Zn tl~e.caseo f lands hc!d o€ r carrying on mining -operations, the anrlual value shall be the royalty or,-as the case may be, the dead rent payable by the person carrying, nn mining operation, to the Gbvernment.1 - ~x~l&otion For the purposes of this section- (i) whatever is .lawfully pay - abl e or deliverable in money or in kind. ' (4 by a raiyat to his Iandlord or byan Intermediary in respect of lands in his khas possession within the estab, on awunt of - the use and ,occupation of the land shall be dee-med to be rent ; and I: 1 : irlscrtcd by the Origrjp. Cess (&nWment) Act, 197.6 (Or. Act 42 pf. 197%). 5. 4 (a). [Or. Act 11 (b) by an Intermediary in respect of his estate to Government or to his superior Intermediary shall be deemed to be revenue ; [*I (ii) "Landlord" includes Government. '[,iii) rrdeadr ent" means the dead cat payable under the Mines and Minerals (Regula- tion and Development) Act, 1957; 6 of 1957 (iy) "rent" includes the surcharge payable under the Orissa Land Revenue (Re- Orissa Act imposition) Act, 1975; 33 or 1975, (v)" royalty" means the royalty payable under the Mines and Minerals (Regulation and Development) Act, 1957 and includes any 67 1957 payments made or likely to be made to the Government for the right of raising minerals from the laud which shall be caIcuIated on every tonne of such minerals despatched from the land at the same rate as prescribed under the said Act ar such other rate as may be fixed by Government, but not -exceeding the amount which would have otherwise been payable as royalty under the said Act.] '18, (1) Where proceedings for settlement of rent in respect of land are being carried on under the Orissa S.urvey and Settlement Act, 19 58 (hereinafter referred Oirasa AC3~ to as the said AN), Government may, by . order, 0r1959- 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 1. Deleted b) the drirsa Cess (Amendment) Act, I976 (Or. Act 42 OT 1976). s. 4 (b) (4. 1; 2. 1nsetted.b~{b id., s. 4 (b) (id. 3. Substttuted by the Orka Cws (bendmen!, Ac!. (Or. Act 10 of 19651, s. 2. effectively as if under the said provisions cess had been ~acquiredt o be assessed alongwith 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. Where proceedings under the provisions of sscssn~cnt the said Act are -being carried on in any area for pre- oCcess in cases of paration of record-of~rightso r for settlement of rent escales or for- both, Government may, by order, direct that during - Sctrkment in course of the said proceedings the cess payable procced- under this Act shall, subject to the rules made in that i ngs. 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 (I) of section 8 by such of the . officers conducting the said proceedings and in such manner as may be specified. in the said rdes and the cess.so assessed shall take effect from the date notified ,in that behalf by Government. 9-A. The 'cess payable in respect of lands not Asrwsrnent . covered by an order made under sub-section (1) of of cess in other cases. section 8 or under section 9 shall, whenever Govern;. ment, by order, SO - direct, be assessed pr revised by the CoIlector in the prescribed manner and the cess so assessed or revised shall take effect from the beginn'ing of such year as may be fxed by the' Board of Revenue.] '[9-B. (I) The cess payable in respect of lands *s=ment held for Carrying on mining 0Perat10nS shall be of ass on . assessed in the pre*scribed manner. l fo m r d mi ~ ni ng operations. . (2) Nothing contained in sections 8, 9 aud 9-A shall appIy in relation to tbe assessment of cess in. respect of the aforesaid lands.] 1. losr~cdb y Lhc On'ssa Cess (Amendment) Act, 1976 (Or. Act 42 of 19761, s. 5. I: THEO RTSSA CUS ACT, 1962 [ Or. Act If A~~licatidn '[lo. (1) Notwithstanding anything contained , in any other law, all amounts collected as' cess ooff tPhreo ccceresd. s sbalI be credited io the Consolidated Fund of the State and out of the amounts so credited *[fifty per- centum of those which represent] cess collected in respect of lands, other than the lands held for carry- ing on mining operations, shaIl be utilised for the following purposes, namely:- primary education; (0) (b) contribution to- GramaAP anchayats; and (c) contribution to Samitis (2) The allotment of amounts to be utilised for the purposes mentioned in clauses' (a),( 6) and (c) of sub-sectioll (1) shallbe made in such proportion as may be prescribed. Explar7arion-In this section, "Grama Pancha- yat" means a Grama -Panchayat constituted under. the Orissa Grama Pashayat Act, 1964 and "Samiti" or. ~ d means a Pailch~.yat Samiti constituted. under the 1965- Of Orissa Panchayat Samiti Act, 1959.1 Or. AC7~ of 1960. Remissiur, 3 [4 [lo-A. Whenever distress is caused to the Of ce". land wners by serious drought, flood, fire, cycloae, ' earthquake or any other.s erious natural calamity in the-Stateo f Orissa or any part thexeof, GovernmentC may, by order, direct that cess payable under this Act in respect of aU or any of the lands in the State . . or such part thereof, as the .case may be, shall be , remitted or realisation of such cess shall be suspended for such period as may be specified in the order.] . . Explanation-For the purposes of this section the expressions "rent" and "revenue" shall have the same meaning as assiened. to them under section 7.1 * * 11 5 b - - 1. Subslilutrd by 1hcOrissaCess (Amendment) Act, 1976 (Or. Act 42 of 1926). s. 6- 2. Sulrstitulcd b~ the Orissa Cms (Amendment) Act, 1978 (Or. Act 7 oi 1978), 5.4. This section came into force w. c. I. thc 1st April 1977. ' 3. T~ser!ed5ytheOri~S~~~&(A~~ndmen1t9)f6A c(tO~r -Act.15 of . 196@,S . 2. i 4. Substituted by the Orissa Cms (~rnkndment)A ct, 1980 (Or.A ct S of 1980), s. 3. w. c. f. the 20th May 1980. 5 Omitted by Orisa Ccu (Amendment) Act, 1965 (0r;~ct1 0 of1 969, . 1. 3. CHAPTER TII MISCELLANEOUS - rnIltcrcstS to 'p2. If any instalment of cess or part thereof p be paid in cascs of payable to Government or Intermediary is not paid dcfault and within fifteen days from the date on which the same limitation for rtalisa- becomes due, the amount of such hstalment or part t ion of atmrs. thereof, together with interest at the- rate of six per centum Der annum calculated from the date on which such insblrnent became due and the costs of recover- ing the same, may be recovered at any time -within- (a) three years after it becomes due, ir the same is payable to an Intermediary; and (b) ten years after it becomes due, if the same is payable to Government .] 13. Every amount due, or.w hich may become Dues under the Act nnd due, to the Government under the provisions of thcRulea this Act or. the rules made thereunder in respect of , any arrears of cess, any expenses incurred, any inte- rccoverod rest, fee or costs payable, any notice served, any fines ,a~::~~~u% imposed or on any other account shall be recoverable as an arrear of land revenue. -14. Thc 'Board of Revenue may at any time Board of Erney"eUsf invest any o ficer not below the rank of a Sub-Deputy Collector with the powers of a -Collector under this officers : Act or the Rules made thereunder to be exercised rk'& . by such officer under the control and supervision of submputy the Collector of the district or izdepcndently of such collect ,r with Callcc coatrol ahd supervi-si~na s the Board of Revenue tor's powers. , may direct. . . 15. . The Collector ,may, with the sanction of Collector the Board of Revenuc delegate all or any of his powers m ,,,r,+ a y delcgate and functions unde~th is Act or the rules madc there* under to be egrcised under his control and super- vision by any officer not below the rank of a Sub- Dkputy, Collector. F';~;i;n 16. The Collector or any officer exercising the ,, - - - - - powers of a ColIector under this Act may, subject ; [a ; n z d Y , . to the rules made thereunder, at any time enter upon ctF. any land but not a dwelling house with such officers or othe'r persons as he considers necessary, and make a survey or trlke measurenients thereor or do any -othe r act which he considers necessary for carrying out any of his duties under this Act. . b. Substituted brY the Orissa Limitation Wovery of Revenue) Act, 1964 (or. A ct 14 of 964 1. s. 5. 450 THEO RISSACF SS ACT, 1962, [Or. Act 1-1 power to 17. S~bjestt r) the ?rovisiot~s of this Act and C O ~ P C ~ producti-)n of rec..~rds thc rules made ii~creilndei-,a ny officer in dealing and d3cu- with procecdi~~O~Fs m aking an enquirv under this and Act or thc rules made thercu!~der shalI have the cnlorce attendance pD-bvcr,r of 3 Civil Court under the Cgdc ofSaf1'68 of witnesses. Civil Proccdl~rc, 1908, for the purpose of enforcing the atteqdance of ;vi~nesses,c ompelling production of d9cu:ncn:s and examining witnesses on oath and such officer shdl rccord the substance of thc evidence, ifany, taken by him. '[I$.. (I) An appcal by any person aggrieved by Appcab any order made by the CoIlcctor unde: scction 9-A shall, if,prefe;rcd withii~t hirty days from the date of the order aypeaIed against, lie to- (n) the Collector OF the district, when the order is made by an officer below the rank of such CoIlector; or (b) the Revenue Divisional Commissioner having jurisdiction when it is xade 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 rinder this section shall . be heard and disposed of in the prescribed manner.] 19. The Board of Revenue may, of its own $ni:$:: motion or on application, call for the recdrds and hard of revise any order passed under this Act or the rules made Revcnuc. thereunder after giving the parties concerned an opportunity of being heard. [Explanation-Nothing in this section shall apply in, reIation to proceedings for assessment' of cess in pursuance of an order made under section 8.1 20. (I) No suit, prosecution or other legal proceed- ing shalI lie against a'ny person for anything which action takan . undw this 1s 1n good f2th done or intended to be done in pursu- ance of this Act or the rules made thereunder. AC~. - - f - -- - -. -- ' I. substituted by thc Orissa C a ( Amendment) Act, I965 I Or. ~ c t 10 of 1965 ), s. 4. 2. ~ddodby the Orisra Caw ( Amendment ) Act, 1965 (Or. Act 10 of 1969, a. 5. (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 'tie suffered by virtue of any *provisiono f 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 ruIes made thereunder. 21. (1) The Government may, after previous Power 10 publication, make rules* for carrying out aU or any ''IES. of the purposes of this Act. (2) In particular and without prejudice .to the generality of the foregoing powers, they may mnke rules in respect of all or atiy of the matters expressly required or allowed by this Act to be pres- cribed. (3) In making rules uqder 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. (4) All rules made under this section shall be laid before -the Legislative Assembly as soon as possible after they are made for a total period of fourteen days which may be comprised k one or more sessions and shalI be subject to such modi- fications as the Assembly may. make during the said period. 22. If any doubt or difficulty arises in giving effect to the provision$ of this Act, the Govern- ment may, as occasion may ~equire,b y order, do anything, not inconsistent with the provisions of this Act or the rules made theremder, whkh appears to them necessary for the purpose of removing the doubt or dsculty. For rules see Notifiation No. 6685-IVC-11162-R, dated the 30tb January 1H3, published in Orism Cozetre, Extraordinary, dated the 31d January I963 (Wo.7 2). f; Tm O ~ S CAES SA CT, 1962 1 Or. Act 11. SCHEDULE [ ENACTMENTS REPEALED 1 (See secrion 2) - --- Number and year Short title Extent of'r epeal I 2 3 I. Bengal Act TX of 1880 The C~SASct, 1880 Tht whole 2. Orissa Regulation V of The AnguI Laws Regula- Section 544 1936. tion, 1936. 3, Order of 1948 The Adminisbation of Paragraph 11 in so far as Orissa States Order, it is repugnant to the 1948. provisions of this Act. 4. Order ,of1 949 The Administration oftbe Paragraph 12 in so far Mayurbhanj State Or- as it is repugnant to the der, 1949. provisions of this Act, 5. Orissa Act 7 of 1960 The Orissa pa ncgaya t Sction 58-A. Samiti and Zilla Pari- . shad Act, 1959. ANNEXURE P~bvrs~oO~Fs T HE O R ~ CAE SS (AMENDMENT) ACT, 1966 (Or. Act I5 of 1966) NOT INCOR- - PORATED IN THE ORIGINAL ACT 3. Whenever rent'or revenue payable by any person &mission of in respect of his lands has been remitted or realisation ~ ~ ~ ~ l a ~ l d of such rknt or revenue has been suspended for any cess. period, Government may, by order, direct that forest cess, fuel cess or nistar cess, if any, payable by such I person shall be remitted or, as the case may be, reaIi. sation of such cess shaU be suspended for the period aforesaid. -* ORJSSA .ACT 30 OF I992 * THE BRXSSA C m(A MENDMENT Am, ' [Received the ussent of the Governor on the 23rd November 1992, first prrblished in on extraordinary issue of rhe Orissa Gmtte, dated the 27 Navembcr 19923 AN Acr ~ T E E RTO A ~ N DTm ORISSAC USSA m, 1962. &a it enacted by the Legislature of th+e S tate of Orissa in' the Forty-thtd Year of the Republic of M i a as follows Shorl titla I. This Act nay be calIed the Orissa Cess (Amendment) Act, 1992. a Amenbut 2. In tbe Orissa Ces Act, 1962, in Section 12, for the w& ~~l of 6wLion12m percenturn", the words !'twelve perczntum" shall be substituted, !IdW lrsi* C -- For the Bill, see Orlssa Gazerre, Extraordinary, dated the 10th Much I992 (No. 351) ** For Rcport of thc Sclmt Cornmiltee rep or^ sat Orl522 Gu~lre,W trscrrdhmy, ddod Iba 17th October, 1992 (No. 1404)- 29 . 0-A ACT 10 OF 1994 OmSSA (WNDZMENT) ACT, 19 94 . TABLE OF CONTENTS PREAMBLE . , Sacno~s I. Short title and commencement , , . 2. Amendment of section 2 3. Amendment of section 3 4. Amendment oisection'4 , 5. Amendment of section 5 6. Ommission of s.e ction 5-A , , ' .7, A, me , n ,, d . m ent of section 6 . 8. 'kendment of section 7 ' 9. Omission of section 9-B . 10. Amendment of section 10 1 I. Omission of section 21-A ' 13.. Validation ORISSA ACT 10 OF 1994 'IMZ ORISSA CESS (AMENDMENT) Am, 1994 [Received the assunt on the Governor of the 9th May 1994, first published in an extraordinary bsue of the 'OrissaG azette, dated the 23rd May 1994. ] B~ it onacted by-the hgislature oi the State of Orissa in thr Forty-Hth Year of . m the Republic of India ae follows:- I Short titlc 1. (1) This Act may be called the Orissa Cess (A mendme'ni) Act, 1914. and , , commence (2) Thiswtion andsection13shall come intoforceatonce, oleuse {i)of smtlon 3 and sections 5,6 and 7 shall be demtd to bavc comc into force on the 5th day of April, 1991 and the remaining provisions of this Act shall come into force on such date asthe State Government may, by notihation, appoint. Ammdmcat 2. In the - Orissa Cess Act, 1962 (hereinafter refcaed to as the principal Act &bsa Act If ormtionZ ineub-section(l)ofsection2, fortheword and figurtm"ScheduleIyp, the ,ward af I9620 "Schedule" shall be substituted. M k n t 3.Znthe~ncipaIAct,inscction3,-,, of rdon 3. - (i) for clause (vi), the folIowing clausc shaU be substituted, namely:- . "(vi) 'land' means land of whatevar description and includes land . which is cover:d with water, but does not include- (a) mincral bearing land as d&ed in the Orissa Rural Employment, 1 Education and Fsoduction Act, 1992 ; and Orissa Act 36 of 19JL .(b)h ouse6 or buildinge; " ;a nd I (ii I clause (viii-a]s hall be omitted. , -dmmt 4. In the principa~A ct, in section 4, the second proviko to sub-section (I) shall - of d o n 4. be omitted. I ' Am-mt 5; In the principal Act, for section 5, the following section shall be substituted, 51 namely:- Er "5. (1) The cess shall be assessed on the annual value of all lands on whatever tenve held calculated in the manner hereinafter appearing. (2) The rate per year at which such- das shalr be levied shall be fifty percenturn of the annual value of the land witb cffect from the 5th day of April 1991 and seventy-five percenturn of such value witb effect from such date as the State - Government 'may, by notification, appoint.". Omladon 6. la the principal Act, section 5-A shaII be omitted. of aalon5A; . bmdwnt 7. In the principal Act, for section 6, the following s:clion shall be substituted, - of ~ t i o6a. namely:- "6. (1) ~otwithstandinga nythingcontained in any other law, the cess shall ' . be payable by a raiyat for the land he holds to ,the landbrd under Whom he holds the lapd. Expiamtian-For the purposes of this sub-section, 'landlord' shall include the Government. , ' (2)'~esssh all be paid on such .data and in such manner as ma); be prescribed.*. +Fart he Bill see Orissa Gazette, Extraordinary, dated the 24th Febmary 1994 (No.260) Amcnd~~at 8. I-n t he print-ipal Act, for section 7, the following section shill be substituted, aE section 7. =ame! y: , . "7. Tho annual valuo of the land held 'by a raiyat &all be the nm payable , by such raiyat to tho landlord under whom he hoIds the land : Pqvided that in case of lands dgld on payment of rent in kind or partly in cash '- and partly in kind, fhc amual value shall be calculated according to the rates of rent assespd for neighbouring land6 of a similar description and quality and if such method of calcula tion is, in the opinion of the Board of Revenue, impracticable inany .parlicular casc, according to such other fair and equitable method which the ?atd Board may approve for that casc. Expianation-For t ha purposes of this section,- - (i) whatever is lawfully payabIe or deliverable in money or in kind or: in both by a ra iyat [Q his landlord on account of tho use and occupation . of the land shall be deemed to be n nt ; and - (ii) "landlord" includes Govcmmcnt.". 9. Tn thc principal Act, section PB shall bo omitted. 10. In the principal Act, in section 10,- (i) for subdection (I), the following sub-section shall be substituted, - ' namely: "(I) ~dtwi!hstandin~an ything contained in any other law, all amounts collected as cess ,shall be credited to the Consolidated Fund of the Stale - and shall bc utilised for the following purposes, namely: '(a) contribution to Grama Panchayats ; and (b) conlribution to Samitis." ;a nd (i13 in sub-section (2), for the words, brackets and letters"c1ause6 (a), (b)a nd (c)", the words, brackets and lettcrs "clauses (a) and (b)" shall be substituted. 11. In the princrjal Act, section 21 -A shall be omitted. Amendmmi 32. In tho principal Act, in schedule-I, for the word and figure "Schedule-1'' of Schedule1 tbe word "Schedule shall be,substitutcd. " Validation. 13. (1) Notwithstanding any judgement, decree or order of any court all actions . . taken, things done, rulcs made, notifications issued or purported to have k n ta ken, done, made'or issued and cessesrealiscg under tho principal Act onor . dter the 5th day of April, 1991 and before the commencmcnt of this section shall be deemed to hava becn valid1 y taken, dono, made, issued or realisad, as the case may be, as if sections 3, 5, 6 and 7 of tho principal Act a6 amended by this Act were in a , force at all matorla1 timcs when such actions were laken, things were done, rule6 were made, notifications were issued or cesses were realiscd and no suit or proceed- , ing shall be maintained or continued in any court for the refund of the c- 'rsalised under the principal Act. (2) For the removal of doubts it is hereby declared that nothing in ,. sub-secti~n(I ) shaIl be construed as preventing any person from claiming refund of - anyc~spaidbyhiminexcessoftheamountd uefromhimundei Ibeprincipal Act- as amended by this Act.