IV-2—Ex. (79)

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2025

[Price: Rs. 2.40 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Part IV—Section 2

Tamil Nadu Acts and Ordinances

[33]

The following Act of the Tamil Nadu Legislative Assembly

received the assent of the Governor on the 20th February 2025 and

is hereby published for general information:—

ACT No. 9 of 2025.

An act to provide for the levy and collection of tax on mineral

bearing land and the matters connected therewith or

incidental thereto.

Be it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventy-fifth Year of the Republic of India

as follows: —

(1) This Act may be called the Tamil Nadu Mineral Bearing

Land Tax Act, 2024.

(2) It shall extend to the whole of the State of Tamil Nadu.

(3) It shall come into force on such date as the Government

may, by notification, appoint.

Short title, extent

and

commencement.

In this Act, unless the context otherwise requires, —

Definitions.

(a) “appellate authority” means the appellate authority

appointed under sub-section (1) of section 6;

(b) “despatch” means despatch of any mineral from the

mineral bearing land by the holder;

(d) “holder” means the holder of composite licence or exploration

licence or prospecting licence or mining lease or quarrying lease or

any other mineral concession granted in respect of mineral bearing

land;

No. 79]

CHENNAI, THURSDAY, FEBRUARY 20, 2025

Maasi 8, Kurothi, Thiruvalluvar Aandu-2056

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Levy of tax on

mineral bearing

land.

(e) “mineral” means any mineral specified in the

Schedule;

(f) “mineral bearing land” means any land which bears any

mineral and in respect of which composite licence or exploration

licence or prospecting licence or mining lease or quarrying lease

or any other mineral concession, as the case may be, has been

granted or deemed to have been granted under the Mines and

Minerals (Development and Regulation) Act, 1957, the Oilfields

(Regulation and Development) Act, 1948 or the rules made

thereunder;

(g) “notified authority” means an authority notified under

sub-section (1) of section 4;

(h) “prescribed” means prescribed by the rules made under

this Act;

(i) “Schedule” means the Schedule to this Act;

(j) “tax” means the mineral bearing land tax leviable under

section 3.

3. There shall be levied a tax called the mineral bearing land tax

on the land bearing any mineral specified in the Schedule at such

rates as specified therein.

Central Act 67 of

1957.

Central Act 53 of

1948.

Assessment,

collection and

payment of

tax.

(1) The tax shall be assessed, levied and collected

in such manner as may be prescribed, by such authority not

below the rank of Assistant Director of Geology and Mining of the

district concerned, as may be notified by the Government in the

Tamil Nadu Government Gazette.

(2) The holder shall pay the tax specified in the Schedule in

advance in such manner as may be prescribed and a receipt therefor

shall be issued in such form as may be prescribed. The holder shall

submit the receipt of payment of tax to the notified authority before

despatch.

(3) The holder shall submit such returns in such form, for

such period and in such manner as may be prescribed.

(4) The holder shall maintain such accounts, registers,

records and other documents relating to the levy of tax in such form

and in such manner as may be prescribed.

Recovery of tax

and penalty.

(1) If the holder despatches any mineral from the mineral

bearing land without payment of tax or has paid less than the tax due,

the notified authority shall issue a notice of demand, in such manner

as may be prescribed, to the holder for payment of the tax due along

with a penalty at the rate of five per cent on the amount of such tax.

(2) The amount of tax and the penalty imposed, if any, if not

paid, shall be recovered as arrears of land revenue and the provisions

of the Tamil Nadu Revenue Recovery Act, 1864 shall apply for such

recovery.

Tamil Nadu Act II

of 1864

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(1) Any person aggrieved by an order passed by the notified

authority, may prefer an appeal within thirty days from the date of

receipt of such order before the appellate authority appointed by the

Government, by notification:

Provided that the appellate authority may admit the appeal

after the aforesaid period, if it is satisfied that the applicant had

sufficient cause for not preferring the appeal within the said period:

Provided further that no appeal shall be entertained by the

appellate authority unless it is accompanied with the proof of payment

of thirty per cent of the tax due against which the appeal has been

preferred.

(2) The appellate authority shall pass such orders as it may

deem fit, after affording an opportunity of being heard to the appellant.

Appeal.

The Government or any other revisional authority, as may be

appointed by the Government by notification, may, suo-moto at any

time or on an application made by any person aggrieved by an order

passed under section 6 within thirty days from the date of receipt of

such order, call for and examine the records thereof to satisfy itself

as to the correctness or propriety of the order made or decision taken

thereon and in any case, it appears to the revisional authority that

any such order should be modified, annuled or remitted back for

reconsideration, the revisional authority may pass such order as it

may deem fit, after affording an opportunity of being heard to the

aggrieved person.

Revision.

Any person who violates any of the provisions of

sub-sections (3) and (4) of section 4 and the rules made thereunder

shall be imposed with a penalty by the notified authority, as may be

prescribed, not exceeding five thousand rupees and where such

violation is a continuing one, with further penalty not exceeding five

hundred rupees, for every day during which such violation continues:

Provided that the penalty so imposed under this section in

respect of any violation shall not exceed fifty thousand rupees in the

aggregate.

Penalty.

The Government may, by notification from time to time,

amend the Schedule so as to add, omit any minerals or alter the rate

of tax specified therein:

Provided that the increase of the rate of tax under this section

shall not, in aggregate, exceed fifty per cent of the rate of tax specified

in the Schedule.

Power to amend

Schedule.

10. (1)

The Government may make rules for carrying out the

purposes of this Act.

(2) In particular and without prejudice to the generality of the

foregoing power, such rules may provide for all or any of the following

matters, namely:—

(a) the manner of levy, assessment and collection of tax;

Power to make

rules.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

(b) the manner of payment of tax;

submitted;

(d) the accounts, registers, records and other documents

to be maintained by the holder and the manner in which they shall be

maintained;

(e) the form of receipt for payment of the tax;

(f) the manner and form in which the demand notice to

be issued under sub-section (1) of section 5;

(g) the quantum of penalty under section 8;

(h) any other matter which is required to be or may be

prescribed.

(3) All rules and notifications made under this Act shall be

published in the Tamil Nadu Government Gazette, and unless they

are expressed to come into force on a particular day, shall come into

force on the day on which they are so published.

(4) Every rule made, notification or order issued under this

Act shall, as soon as possible, after it is made or issued, be placed

on the table of the Legislative Assembly, and if, before the expiry of

the session in which it is so placed or the next session, the Legislative

Assembly makes any modification in any such rule, notification or

order, or the Legislative Assembly decides that the rule, notification

or order should not be made or issued, the rule, notification or order

shall thereafter have effect only in such modified form or be of no

effect, as the case may be, so, however, that any such modification

or annulment shall be without prejudice to the validity of anything

previously done under that rule, notification or order.

Liability of holder

under

other

laws not to be

affected.

11. Nothing contained in this Act shall affect the liability of the

holder for payment of any dues under any other law for the time being

in force.

Protection

action taken in

good faith.

12. No suit, prosecution or other proceedings shall lie against

any officer or servant of the Government in respect of any thing done

or purported to have been done or intended to be done by such officer

or servant in good faith in pursuance of this Act or any rules made

thereunder.

Power to remove

difficulties.

13. If any difficulty arises in giving effect to this Act, the

Government may, by an order published in the Tamil Nadu

Government Gazette, make such provisions not inconsistent with the

provisions of this Act, as appear to them to be necessary or expedient

for removing the difficulty:

Provided that no such order shall be made after the expiry of

a period of two years from the date of commencement of this Act.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

THE SCHEDULE

(See section 3)

RATE OF MINERAL BEARING LAND TAX.

PART-A.

LAND BEARING MAJOR MINERALS.

Serial

Number

(1)

Name of the

Mineral.

(2)

Rate of Tax.

(in Rupees)

(3)

per metric tonne.

per cubic metre.

Lignite.

250

Limestone.

160

Marl.

160

Magnesite.

260

Graphite.

Vermiculite.

250

Garnet.

1250

Ilmenite.

950

Rutile.

5500

10.

Zircon.

6600

11.

Monazite.

250

12.

Sillimanite.

7000

13.

Leucoxene.

3500

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

PART-B.

LAND BEARING MINOR MINERALS.

Serial

Number

(1)

Name of the

Mineral.

(2)

Rate of Tax.

(in Rupees)

(3)

per metric tonne.

per cubic metre.

Rough Stone.

140

Gravel/Earth.

Colour Granite.

300

800

Black Granite.

420

1300

Pebbles.

150

390

Sand.

400

Quartz.

345

Feldspar.

200

Fireclay.

10.

Ball Clay.

150

11.

Clay.

12.

Kankar.

160

13.

Silica Sand.

240

14.

Quartzite.

150

15.

Calcite.

160

16.

Dunite.

225

17.

Dolomite.

165

PART-C

LAND BEARING MINERAL OILS.

Serial

Number

(1)

Name of the

Mineral.

(2)

Rate of Tax.

(in Rupees)

(3)

per metric tonne.

per cubic metre.

Crude Oil.

8500

Natural Gas.

3.5

(By order of the Governor)

S. GEORGE ALEXANDER,

Secretary to Government,

Law Department.

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU