
 State of Chattisgarh - Act
----------------------------
 Chhattisgarh (Adhosanrachna Vikas Evam Paryavaran) Upkar Adhiniyam, 2005
--------------------------------------------------------------------------
 CHHATTISGARH
   
 India
 
 Chhattisgarh (Adhosanrachna Vikas Evam Paryavaran) Upkar Adhiniyam, 2005
==========================================================================
 Act 7 of 2005
---------------
* Published on 31 July 2013
* Commenced on 31 July 2013
 Chhattisgarh (Adhosanrachna Vikas Evam Paryavaran) Upkar Adhiniyam, 2005
 
 ( Act
 No. 7 of 2005 
 )
 
 Last Updated 5th November, 2019
 
 [Dated 27.05.2005]
 
 An Act to provide for levy of cess on land for raising funds to implement infrastructure development projects and environment improvement projects.
 
 Whereas it is expedient to provide for additional resources for augmenting the development activities and improvement of environment in the State.
 
 Be it enacted by the Chhattisgarh Legislature in the fifty sixth year of the Republic of India as follows : -
 
### 1. Short title, extent and Commencement.
(1) This Act may be called Chhattisgarh (Adhosanrachna Vikas Evam Paryavaran) Upkar Adhiniyam, 2005.
 
(2) It extends to the whole of State of Chhattisgarh.
 
(3) It shall come into force on the date of its publication in the Official Gazette.
 
### 2. Definitions.
(1) In this Act, unless the context otherwise requires, -
 
(a) "cess" means the infrastructure development cess levied under section 3 or the environment cess levied under section 4 of this Act;
 
(b) "infrastructure development fund" means the fund established under section 3 of this Act;
 
(c) "environment fund" means the fund established under section 4 of this Act;
 
(d) "mining lease" means a lease granted under the Mines and Minerals (Development and Regulation) Act, 1957 (No. 67 of 1957);
 
(e) "prescribed" means prescribed by rules made under this Act;
 
(f) "proceeds of infrastructure development cess" means the proceeds of cess levied under section 3 of this Act;
 
(g) "proceeds of environment cess" means the proceeds of cess levied under section 4 of this Act.
 
(2) The words and expressions used in this Act, but not defined therein, shall have the meaning respectively as assigned to them in the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) and the Mines and Minerals (Development and Regulation) Act, 1957 (No. 67 of 1957).
 
### 3. Infrastructure development cess.
(1) On and from the date of commencement of this Act, there shall be levied and collected an infrastructure development cess on all lands on which land revenue or rent, by whatever name called, is levied :
 
 Provided that infrastructure development cess shall not be levied on land which for the time being is exempt from payment of land revenue or rent, as the case may be.
 
(2) The infrastructure development cess shall be levied at the rate specified in Schedule-I.
 
### 4. Environment cess.
(1) On and from the commencement of this Act, there shall be levied and collected an environment cess on all lands on which land revenue or rent, by whatever name called, is levied:
 
 Provided that environment cess shall not be levied on land which for the time being is exempt from payment of land revenue or rent, as the case may be.
 
(2) The environment cess shall be levied at the rate specified in Schedule-II.
 
### 5. Infrastructure Development Fund.
(1) There shall be established a fund to be called Infrastructure Development Fund.
 
(2) The infrastructure development fund shall consist of, -
 
(a) the proceeds of infrastructure development cess;
 
(b) any sum granted by the State Government; and
 
(c) any other sum received from any source whatsoever.
 
(3) The infrastructure development fund shall be utilized by the State Government for implementation of such infrastructure development projects in the State of Chhittisgarh as may be prescribed.
 
### 6. Environment Fund.
(1) There shall be established a fund to be called Environment Fund.
 
(2) The environment fund shall consist of, -
 
(a) the proceeds of environment cess;
 
(b) any sum granted by the State Government; and
 
(c) any other sum received from any source whatsoever.
 
(3) The environment fund shall be utilized by the State Government for implementation of such environment projects in the State of Chhattisgarh as may be prescribed.
 
### 7. Assessment and collection of cess.
(1) Cess levied under section 3 and 4 of the Act shall be asessed in such manner as may be prescribed.
 
(2) The cess levied under this Act shall be collected as an arrear of land revenue and provisions of the Chhattisgarh Land Revenue Code, 1959 (No. 20 of 1959) shall apply mutatis mutandis for such collection and recovery.
 
### 8. Amendment of Schedules.
(1) The State Government may, by a notification to be published in the Official Gazette, amend any Schedule to this Act for revising the rate of any cess :
 
 Provided that the rale of any cess shall not be revised more than once in any consecutive period of three years :
 
 Provided further that the rate of any cess shall not be increased by more than fifty percent of the existing rate by any notification to be issued under this sub section.
 
(2) Every notification issued under sub section (1) shall be laid immediately before the Legislative Assembly of the State if it is in session, and if it is not in session, in the session immediately following the date of such notification.
 
### 9. Power to make rules.
(1) The State Government may make rules for carrying out the purposes of this Act.
 
(2) Every rule made under this Act shall be laid immediately before the Legislative Assembly of the State if it is in session, and if it is not in session, in the session immediately following the date on which such rule is notified.
 
 I
---
 (See Section 3)
 
|  |  |  |
| --- | --- | --- |
| 
 S. No(1) | 
 Classification of Land
 
 (2) | 
 Rate of development cess
 
 (3) |
| 
 1.
  | 
 [On land covered under coal, iron ore, lime stone, bauxite and dolomite mining leases.]
 
 [Substituted 'On land covered under coal and iron ore mining leases' by C.G. Act No. 33 of 2013, dated 31.7.2013.]
 
 | 
 Rupees 5 on each tonne of annual dispatch of
 
 mineral.
  |
| 
 2.
  | 
 On land covered under mining leases other than (1) above.
  | 
 5 percent of the amount of royalty payable
 
 annually.
  |
| 
 3.
  | 
 On land other than land covered under (1)  and (2)
 
 above.
  | 
 5 percent of the amount of land revenue or
 
 rent, as the case may be, payable annually.
  |

 II
----
 (See Section 4)
 
|  |  |  |
| --- | --- | --- |
| 
 S. No.
 
 (1) | 
 Classification of
 
 Land
 
 (2) | 
 Rate of development
 
 cess
 
 (3) |
| 
 1.
  | 
 [On land covered under coal, iron ore, lime stone, bauxite and dolomite mining leases.]
 
 [Substituted 'On land covered under coal and iron ore mining leases' by C.G. Act No. 33 of 2013, dated 31.7.2013.]
 
 | 
 Rupees 5 on each tonne of annual dispatch of mineral.
  |
| 
 2.
  | 
 On land covered under mining leases other than (1)  above.
  | 
 5 percent of the amount of royalty payable annually.
  |
| 
 3.
  | 
 On land other than land covered under (1)  and (2) above.
  | 
 5 percent of the amount of land revenue or rent, as the case may
 
 be, payable annually.
  |

