Annual Value of Mineral Bearing Land, Competent Authority, Appellate
Authority, Coal Bearing Land, Mineral Bearing Land, Proceeds Tax, Tax
THE MADHYA PRADESH GRAMIN AVSANRACHNA
TATHA SADAK VIKAS ADHINIYAM, 2005
An Act further to provide for additional resources for development of
infrastructure and roads in rural areas with special emphasis to
backward and mining areas of the State.
Be it enacted by the Madhya Pradesh Legislature in the Fifty-sixth year of the
Republic of India as follows: –
Short title, extent and commencement.
- (1) This Act may be called the Madhya Pradesh Gramin Avsanrachna Tatha
Sadak Vikas Adhiniyam, 2005.
(2) It shall extend to the whole for the State of Madhya Pradesh.
(3) It shall come into force on such date as the State Government may, by
- In this Act, unless the context otherwise requires,-
(a) “annual value of mineral bearing land” in relation to a financial year,
means one-half of the value of mineral produced from mineral bearing
land during the two years immediately preceding that financial year, the
value of mineral being that as could have been fetched by the entire
production of mineral during the said two immediately preceding years,
has the owner of such mineral bearing land sold such mineral at the price
or prices excluding the amount of tax, fee, duty, royalty, crushing charge,
washing charge, transport charge or any other amount as may be
prescribed, that prevailed on the date immediately preceding the first day
of that financial year. Explanation-I.-Where different prices are prevailing on the date immediately preceding
the first date of that financial year for different grades or qualities of
mineral, the value of mineral of each grade or quality produced during
the two years immediately preceding that financial year shall be
Explanation-II.-Where no prices of mineral are available on the date immediately
preceding the first date of that financial year, the price or prices of
mineral shall be determined by the State Government, in such manner as
may be prescribed;
(b) “competent authority” means the authority as may be prescribed;
(c) “appellate authority” means the authority as may be prescribed.
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